Chapter I General Provisions Article 1 In order to promote the development of rural basic education in our province and raise education funds through various channels, these detailed rules are formulated in accordance with the relevant regulations of the State Council. Second rural education surcharge is an important source of statutory compulsory education funds, and governments at all levels should attach great importance to it, pay close attention to its implementation and collect it according to law. Third rural education surcharge, we must conscientiously implement the relevant provisions of the State Council and the provincial government, do a good job in publicity and education, fully mobilize the enthusiasm of the masses to care about and support education, and enhance the awareness of education for all. Article 4 It is the obligation of the broad masses of the people to pay the surcharge for education according to law, which is a reasonable burden for farmers and cannot be regarded as arbitrary apportionment. Fifth, adhere to the principle that whoever collects it uses it. Do a good job in the collection, management, use, supervision and inspection of education surcharge, and improve the use efficiency of education surcharge. Article 6 After the surcharge for education is levied, we should continue to encourage all sectors of society to raise funds for running schools and individuals to donate money for education, and broaden the channels of education funds. Chapter II Collection Methods Article 7 The rural education surcharge shall be levied, and the responsibility system at different levels shall be implemented, with the township (town) as the basic unit, and a three-level collection network at county, township and village levels shall be formed. Eighth county (city, district) people's government is responsible for macro guidance. Prepare the annual collection plan, decompose the tasks into villages and towns, supervise and inspect regularly, and coordinate with relevant departments. Ninth township (town) people's government is specifically responsible for organizing the implementation of the collection and management work, according to the plan issued by the county, the collection task will be implemented to villages, villages to households, and the responsibility will be to people. Tenth collection work by the township (town) finance, township finance according to the plan quarterly allocated to the township education management committee. Article 11 The township finance office shall set up an additional special account for education expenses in the account, which shall be used as special funds for education for management and accounting, and the funds shall be earmarked for special purposes, and it is strictly prohibited to use them for other purposes. Twelfth collection methods, by the township (town) people's government in accordance with the provisions of the "Trial Measures" of agricultural contract management in Gansu Province, together with the overall fee. Thirteenth forms of collection, based on reality, in line with local conditions, the principle of simplicity, you can collect cash in the village as a unit, you can also use food as a gift, by the township (town) to make unified provisions. Fourteenth collection time is generally based on the agricultural harvest in summer and autumn. Persuade and educate those who fail to pay on time or resist non-payment, and take certain measures for those who default without reason. Specific measures shall be formulated by the people's governments of townships and towns. Article 15 According to the Decision on Amending the Interim Provisions on Additional Collection of Education Fees issued by the State Council on June 7, 1990, individual specialized households in township enterprises, grass-roots supply and marketing cooperatives, forestry, animal husbandry, fisheries and other business units can be levied in proportion. Article 16 For farmers (including forest, animal husbandry and fishery households), the township (town) shall extract the overall planning fee 1.3% of the per capita net income of the previous year as an additional fee for rural education. Seventeenth rural five-guarantee households, poor households and the families of revolutionary martyrs, upon the application of farmers and the approval of the township (town) people's government, can be reduced or exempted. Chapter III Management and Use Article 18 Urban education fees levied by township (town) finance offices in accordance with the provisions of Article 15 of these Detailed Rules shall be added to the budget and managed as special funds; According to Article 16 of these Rules, the rural education fees collected are included in the extra-budgetary management according to special funds, and detailed accounting is carried out according to units and administrative villages, and the collection and use are analyzed and assessed. Nineteenth township (town) education management committee specifically manages the use of additional education fees, and puts forward a budget allocation plan at the beginning of the year. Approved by the township (town) people's government, the financial department shall supervise the distribution and use, and report to the county-level education department and the financial department for the record. Article 20 The supplementary budget system and various management systems for education expenses shall be strictly implemented, and the first-level accounting of township education management committees shall be generally implemented, while the second-level management (education management committees and schools) shall not be allowed to allocate funds and report on behalf of income. Twenty-first the use of additional education fees should adhere to the principle of living within our means, making overall plans and ensuring key points, and implement project management and benefit responsibility system. Ensure the economic and social benefits of capital investment. Article 22 The scope of use of rural education surcharge: it is mainly used for improving school conditions, popularizing nine-year compulsory education, purchasing and maintaining teaching instruments, books and materials, cultural and sports equipment, desks and chairs, repairing school buildings, carrying out work-study programs and other public funds necessary for the development of basic education. Twenty-third in order to stabilize the ranks of private teachers and gradually improve the treatment of private teachers, the rural education surcharge levied by towns and villages should set aside a certain proportion to solve the salary treatment of private teachers. Article 24 With the approval of the county government, the county education department can extract an appropriate proportion from the total additional rural education collected by the township (town) as the overall fund needed for the training of teachers, the development of vocational education, the development of working capital for work-study programs, the additional incentive for rural education and the response to natural disasters in the county. The specific proportion shall be formulated by the people's government at the county level according to the actual situation. Twenty-fifth in order to ensure the development of education, governments at all levels can not reduce the normal allocation and special investment of education funds because of the surcharge on education fees levied by townships (towns).