Education surcharge is levied at 3% of value-added tax, consumption tax and business tax, while local education surcharge is levied at 2% of value-added tax, consumption tax and business tax. Local tax authorities are responsible for collecting additional education fees and local education surcharges. If there is value-added tax and consumption tax, the surcharge for education and the surcharge for local education shall be entrusted to the national tax authorities for collection, and the collection certificate shall be uniformly printed by the provincial national tax authorities. The local education surcharge shall be levied together with the education surcharge, paid into the local treasury, incorporated into the local budget management, and copied to the education administrative department at the same level. The additional funds required for the collection of education fees shall be arranged by the financial department at the same level through budgetary expenditures; The additional funds required for the collection of local education shall be arranged by the financial department at the same level through the fund budget.
Current situation of education funds
(A) the total investment in education increased rapidly. Since 1980s, China government has attached great importance to education investment, which has greatly increased.
(II) The investment in education funds is gradually diversified. Since the 1990s, China has clearly put forward an education index that basically adapts to the national conditions and education reform and development, that is, the proportion of national financial education funds to the gross national product reaches 4%, thus ensuring the main channel of national financial education funds investment to a certain extent. At the same time, in order to further alleviate the shortage of education funds in China caused by state financial investment, China has gradually realized the transformation from simple government investment in the past to diversified investment by the state, society, foreign businessmen, schools, collectives and individuals, so that the proportion of state financial education expenditure in total education expenditure has decreased year by year, while the proportion of non-financial education expenditure in total education expenditure has obviously increased.
(3) The education fund management system has been gradually established and improved.
In order to fully understand the supply and demand of education funds at all levels, supervise the investment of governments at all levels in education, standardize and strengthen the management of school fees, rationally use limited school resources, and improve the efficiency of the use of education funds. Our government and its education authorities at all levels have successively formulated a series of management measures and regulations. And actively explore the funding mechanism of colleges and universities, strengthen the management of special funds for education and school financial management, and have received positive results.
Legal basis:
Measures for the administration of raising education funds in Guizhou Province
Article 1 These Measures are formulated in accordance with the Education Law of the People's Republic of China, the Compulsory Education Law of People's Republic of China (PRC) and other relevant laws and regulations, in combination with the actual situation of this province, in order to develop the education cause and ensure the stable and increasing sources of education funds year by year.
Second units and individuals within the administrative region of this province shall abide by these measures.
Article 3 The term "educational funds" as mentioned in these Measures refers to the financial allocation for education, educational surcharge, local educational surcharge and funds raised through other channels according to law.