Article 1 Independent accounting industrial and commercial enterprises and non-industrial and commercial enterprises (excluding township enterprises) with sales and operating income and paying taxes (product tax, value-added tax, business tax, salt tax, etc.). ) In urban and suburban areas, regardless of their economic nature and affiliation, education funds should be levied according to these Interim Measures. Article 2 Education funds shall be approved according to the sales and operating income of enterprises. Collection rate:

1. Enterprises with an annual per capita profit of more than 2,000 yuan shall be taxed at two thousandths of sales or operating income;

Two, the per capita annual profit of 500-2000 yuan of enterprises according to the sales or operating income of 1.5% levy;

Three, the per capita annual profit of less than five hundred yuan of enterprises according to the sales or operating income of 1/1000 levy. Article 3 The education fund shall be collected quarterly. Enterprises should pay in a lump sum within 20 days after the end of the quarter according to the procedures prescribed by the tax authorities, and the expenses other than the business of the enterprise (the first, second and third quarters are first determined according to the profit level of the enterprise in the previous year, and the fourth quarter is settled and settled annually according to the actual profit level of the year). Article 4 The education fund shall be collected by the tax authorities and turned over to the temporary deposit account of the education fund of the Municipal Finance Bureau, which shall be managed and used by the education department. The education funds collected are only allowed to be used to improve school conditions and increase teaching facilities, and shall not be used for personal expenses such as bonuses and welfare for faculty and staff. Article 5 The following enterprises shall not levy education funds for the time being:

Social welfare factory owned by the civil affairs department;

Two, the labor service company is subordinate to the labor department;

3. Enterprises with annual sales of more than 50,000 yuan. Sixth units that should pay the education fund must pay the education fund within the time limit stipulated in these Interim Measures. If it fails to pay within the time limit, the tax authorities shall notify the bank to withhold it from its deposit account. Seventh individual units to pay the education fund is indeed difficult, by the unit to apply, the tax authorities to review and put forward opinions, and then reported to the municipal government for approval, can be given regular or temporary relief. Before the tax exemption is approved, it should still be paid according to the regulations. Eighth units shall not raise prices and fees due to the payment of education funds. It is forbidden to practise fraud, pay less and pay more. In violation of the provisions of these Interim Measures, the tax authorities shall, in addition to making up the tax payable, impose a fine according to the seriousness of the case. Article 9 Enterprises that have established primary and secondary schools (including vocational middle schools) shall strive to run schools well and shall not merge or reduce their scale at will. Any enterprise that runs a school for employees' children shall, in accordance with the principle of higher than the average quota, return the education funds to the school-running unit at the beginning of the following year as a supplementary source of the enterprise's school-running funds. Tenth collection of education funds, according to the development of education should ensure the focus, taking into account the general principle, in urban and suburban areas to co-ordinate arrangements for the use. All districts and schools shall not raise funds from enterprises or raise funds in disguised form under any pretext. Eleventh in order to implement the "Interim Measures", the Municipal Education Bureau is authorized to work with the Municipal Finance Bureau and the Taxation Bureau to formulate detailed implementation rules. Fund-raising for running schools in suburban rural areas shall be handled according to the spirit of the State Council Notice. Twelfth "Interim Measures" shall be implemented from January 1985.