Education funds Education funds refer to the expenditures of the state for the development of various social education undertakings, especially compulsory education, which mainly include funds allocated by state-owned primary and secondary schools, funds subsidized by state-owned colleges and secondary specialized schools, and scholarships and grants for some students. The expenditure effect of education expenditure can be investigated from both macro and micro levels. (1) The macro effect is to compare the expenditure on education with the achievements made nationwide, the average number of qualified talents in a certain period or the amount of expenses required for the average number of talents in a certain period. Comparing the input of unit funds with the output of qualified talents in different periods is the evaluation of macro-effect. ② Micro-effect refers to the comparison between the educational expenditure of each specific educational unit and the output of qualified talents. The average output of qualified personnel per educational unit in a certain period is the basic index reflecting the effect of micro-link education expenditure. Since the founding of New China, great achievements have been made in the education expenditure in the national budget. Especially since 1980 ~ 1990. Primary education has been popularized in 7 1% counties, secondary education has been popularized in most cities, secondary vocational and technical education has expanded rapidly, higher education has initially formed a multi-level, multi-form and relatively complete discipline system, and adult education technical training has been greatly developed.

What are the aspects of education expenditure?

Education expenditure is an integral part of public finance expenditure.

Education expenditure refers to the expenditure actually used for education in the financial budgets of the central and local financial departments. Education expenditure includes education expenditure (that is, personnel expenditure and public expenditure of various schools at all levels) and education capital expenditure (building school buildings and purchasing large-scale teaching equipment). Education funds are paid in the form of money, which is an indispensable capital condition for running a school. In China, education expenditure mainly refers to the expenditure of the state for the development of education at all levels.

Public finance expenditure corresponds to public finance income, which is the second stage of public finance distribution. It is a process that the state distributes social products or national income in a planned way according to certain ways and channels. It is reflected in the whole process of arrangement, supply, use and management of public finance funds, reflecting the scale, structure, direction and use of public finance funds. Public financial expenditure, also known as expenditure or public expenditure, is both dynamic and static.

Public financial expenditure is classified according to function, that is, according to the cost category of expenditure. It can be divided into sex expenditure, education, culture and health development expenditure, national administrative expenditure, various subsidies expenditure and other expenditures. ：

Knowing the above two concepts, coupled with the functional classification of public finance expenditure, we can understand that education expenditure is an integral part of public finance expenditure.

What is the educational expenditure arranged in the public budget?

This year, the national financial expenditure on education is about 2198.4 billion yuan, most of which is 2.2 trillion yuan, of which 2,093.7 billion yuan is planned in public budgets at all levels, including the education expenditure directly included in the public budget189.29 billion yuan. In 2008, it will be other subjects, including scientific research funds, social security funds and other related funds. In the budget of the * * * Fund, it is planned to allocate 97.2 billion yuan, mainly including 10% of the net income from paid transfer of local * * state-owned land for rural education, and local additional income for education expenditure. In addition, other expenditure on education is 7.5 billion, mainly because some state-owned enterprises are still running some educational undertakings, and they arrange expenses. Some school-run enterprises they run in colleges and middle schools are also financial education funds, of course, the amount is relatively small, only 7.5 billion. These add up to 2 1984 trillion. We also calculated the importance of this year's GDP forecast indicators plus price factors. This year's 2.2 trillion education funds will account for more than 4% of GDP. We have made such an arrangement in the Budget. In the annual implementation, we will further strengthen budget management, do a good job in the implementation of all links, conscientiously implement all relevant policies to support education, further strengthen the scientific and refined management of education funds, highlight key points, optimize the structure, focus on supporting key areas and weak links in education development, effectively improve the efficiency in the use of education funds, and promote the rapid and healthy development of education. Thank you.

What projects does the employee education fund include?

1. Induction and job transfer training.

2. Adaptability training for various posts.

3. On-the-job training \ vocational and technical level training \ high-skilled personnel training.

4. Continuing education of professional and technical personnel.

5. Training of special operators.

6. Expenditure on employee training sent by enterprises.

7. Occupation skill appraisal \ Expenditure on professional qualification certification of employees.

8. Purchase teaching equipment and facilities.

9. Staff post self-study incentive fee.

10. Staff education and training management expenses.

1 1. Other expenses related to employee education.

What are the national financial education funds, the education funds in the financial budget and the education funds in the budget?

National financial education funds: including education funds in the national financial budget, taxes and fees collected for education at all levels, subsidies for running schools by enterprises, and industrial and social services run by schools.

Education funds in financial budget: refers to the education funds arranged and allocated by the central and local governments at all levels or higher levels to schools, educational administrative units and educational institutions at all levels this year, which are included in the national budget expenditure.

Distribution of education funds: refers to the amount of education funds allocated by schools or units in the 205th category of "education expenditure" in the Classification of Income and Expenditure, excluding the 205th category of "education surcharge and fund expenditure".

What are the provisions on the standard and expenditure scope of employee education funds?

1. Staff education expenditure standard:

Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

2. Employee education expenditure scope:

Staff education refers to various forms of staff education, such as short training classes, staff schools, radio and television universities (middle schools), correspondence universities (middle schools), evening universities, etc.

The details of enterprise staff education and training expenses include the following aspects:

1. Induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5. Training of special operators;

6. Staff training expenses organized by enterprises;

7 employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9. Staff post self-study incentive fee;

10. Staff education and training management expenses;

1 1. Other expenses related to employee education.

What are the expenditure subjects of educational research projects?

Expenditure on educational research projects is divided into two parts: direct expenses and indirect expenses:

Direct costs include equipment costs, materials costs, testing and processing costs, fuel power costs, travel expenses, conference costs, international cooperation and exchange costs, publishing/literature/information dissemination/intellectual property affairs costs, labor costs, expert consultation costs and other costs.

Indirect expenses include existing equipment and houses provided by the undertaking unit, consumption of water, electricity, gas and heating, subsidy expenses related to management expenses and performance expenses.

What does the "three growth" of education funds mean?

The "three growth" of education funds means that the growth of education funds in the public financial budget is higher than the growth of recurrent fiscal revenue; The education expenditure in the per capita public finance budget is increasing year by year; Public expenditure in the per capita public finance budget is increasing year by year.

What is the proportion of education funds in the budget to financial expenditure?

According to the relevant regulations of the state, fiscal education expenditure should account for more than 4% of GDP. At present, education expenditure accounts for about 16% of fiscal expenditure.

What does the "three growth" of education funds mean?

The "three growth" of education funds means that the growth of education funds in the public financial budget is higher than the growth of recurrent fiscal revenue; The education expenditure in the per capita public finance budget is increasing year by year; Public expenditure in the per capita public finance budget is increasing year by year.

In 20 12, the public finance expenditure on education in the autonomous region reached 46.272 billion yuan, which was 5.73% higher than 20 1 1 growth1,which was 3.58 percentage points higher than the increase of recurrent fiscal revenue. The expenditure of public education funds in the per capita budget has also increased year by year, achieving a "three increases" in education funds for many years in a row.