Schools that implement compulsory education should strengthen the management of compulsory education funds, run schools diligently, practise economy, improve the efficiency in the use of funds, and accept the inspection and supervision of the education authorities, financial departments and auditing departments. Chapter II Sources and Financing Article 5 The sources of compulsory education funds mainly include:
Financial allocation for compulsory education;
(two) additional education fees levied in the State Council;
(3) Additional fees for compulsory education;
(four) the implementation of compulsory education school fee income;
(five) the implementation of compulsory education schools, school-run industries and school-run industries, work-study programs, social service income for compulsory education;
(six) social donations, education funds and disaster relief funds. Article 6 The financial allocation for compulsory education includes:
(1) Educational expenses;
(2) investment in education infrastructure;
(three) the part of the development funds used to support compulsory education in underdeveloped areas;
(four) urban maintenance and construction tax for urban primary and secondary school building maintenance subsidies. Article 7 The growth ratio of financial allocation for compulsory education of people's governments at all levels shall be higher than the growth ratio of recurrent fiscal revenue 1.5 percentage points, so as to ensure that teachers' salaries are paid in full and on time, and the per capita education funds of students in school are gradually increasing, and the per capita public funds of students in school are increasing year by year. Eighth people's governments at or above the county level shall set up special funds, and increase them year by year, focusing on supporting the implementation of compulsory education in poor areas; In capital construction investment, a certain amount should be allocated for the construction of compulsory education schools. Ninth people's governments at or above the county level shall arrange development funds to support the implementation of compulsory education in underdeveloped areas, which shall not be lower than the level of last year.
In the urban maintenance and construction tax, 10% to 15% should be set aside for compulsory education. Tenth the State Council education surcharge includes value-added tax, business tax and consumption tax. Article 11 Units and individuals that pay value-added tax, business tax and consumption tax shall pay an education surcharge of 3% of the tax payable, which shall be collected by the tax authorities together with ordinary taxes. Unless otherwise stipulated by the State Council. Article 12 The provincial people's government and the people's government at or above the county level may, with the approval of the provincial people's government, levy additional fees for compulsory education according to the relevant provisions of laws and regulations and the needs of implementing compulsory education. Thirteenth prohibit any unit or individual from arbitrarily reducing or refusing to pay the compulsory education fees that should be paid in accordance with the provisions of these measures. Fourteenth schools that implement compulsory education must charge fees according to the standards set by the provincial people's government.
The tax reduction or exemption of school-run industries in compulsory education schools should be handed over to the schools in full.
The income from school-run industries, work-study programs and social services of schools that implement compulsory education should be mainly used for the implementation of compulsory education, in addition to expanding reproduction. Fifteenth people's governments at all levels should encourage all kinds of social forces and individuals to donate money for education. Sixteenth to encourage the establishment of education funds for compulsory education. Chapter III Use and Management Article 17 Funds for compulsory education raised according to law shall be earmarked by the relevant departments and schools that implement compulsory education in accordance with the provisions of these Measures.
No unit or individual may occupy, embezzle, misappropriate or embezzle funds for compulsory education.
The additional education fees collected shall not offset the financial allocation. Eighteenth education funds by the people's government at the county level management.
Education funds shall be compiled by the competent education department and incorporated into the financial budget in accordance with legal procedures. The financial department shall, according to the approved budget and the plan put forward by the competent department of education, allocate regular funds on a monthly basis and special funds according to the progress. Nineteenth special funds for compulsory education shall be proposed by the competent education department and arranged by the financial department at the same level. Twentieth education capital construction investment, by the education department in charge of the project plan, according to the infrastructure procedures for examination and approval, the relevant departments should allocate funds according to the progress of the project. Twenty-first part of the funds to support the development of compulsory education in underdeveloped areas shall be arranged by the old district construction management institution in conjunction with the financial department and the education department for the construction of compulsory education schools in poor towns and villages. Twenty-second urban maintenance and construction tax for the implementation of urban compulsory education school building maintenance subsidies, by the education authorities in conjunction with the financial sector at the same level, the construction sector arrangements issued. Twenty-third education fees levied on value-added tax, business tax and consumption tax shall be included in the budget management, and the use plan shall be put forward by the competent education department, and shall be allocated in time after approval by the financial department to improve the running conditions of schools that implement compulsory education.