Urban education surcharge refers to the education surcharge based on value-added tax, business tax and consumption tax; Rural education surcharge refers to the education surcharge based on the per capita net income of farmers. Article 3 The management of additional education fees shall adhere to the principles of collecting first and then paying, itemizing income and expenditure, earmarking funds and balancing income and expenditure. Fourth county (city), the District People's government should strengthen the leadership of the management of additional collection of education fees.
City, county (city), district taxation, finance, education, supervision and management of farmers' burden and other relevant departments and township (town) people's governments shall do a good job in the collection, management and use of additional education fees in accordance with the provisions of these measures. Article 5 These Measures shall apply to the collection, management and use of additional education fees within the administrative area of this Municipality.
Additional education fees payable by railway transport enterprises, commercial banks and insurance companies according to law shall be implemented in accordance with relevant state regulations. Chapter II Collection Article 6 All units and individuals who pay value-added tax, business tax and consumption tax shall pay city education surcharge. City education surcharge is levied by the city, county (city) and district tax authorities at 3% of the actual amount of value-added tax, business tax and consumption tax.
Units engaged in the production of cigarettes and tobacco leaves shall be levied by half. Seventh rural education surcharge by the township (town) people's government according to the agricultural population and the per capita net income of farmers in the previous year 1.5% (including farmers within 5% of the burden).
The annual per capita net income of farmers is based on the administrative village, and the figures audited by the county (city) and district farmers' burden supervision and management departments in conjunction with the agricultural administrative departments and statistics departments shall prevail.
Rural five-guarantee households, needy households, affected households and the disabled may, with the consent of the villagers' committee and the approval of the township (town) people's government, reduce the rural education surcharge, and the reduction ratio shall not exceed 5% of the total agricultural population of the township (town). But the severely affected areas are approved by the county (city) and district people's governments. Eighth city education surcharge with the value-added tax, business tax and consumption tax paid in full; The surcharge for rural education shall be paid in full with the co-ordination fee of fellow villagers.
Units and individuals that pay additional education fees shall not be in arrears. Ninth education surcharge collection agencies shall not raise or lower the collection rate without authorization, and shall not share the rural education surcharge according to the number of students in school. Tenth city, district (including Zhengzhou High-tech Industrial Development Zone and Zhengzhou Economic and Technological Development Zone, excluding Shang Jie District) city education surcharge levied by the tax authorities should be paid to the municipal finance in full and on time according to the regulations.
County (city), Shang Jie district and city tax authorities shall pay the city education surcharge in full and on time to the finance at the same level. Eleventh township (town) people's government shall pay the rural education fees collected in full to the county (city) and district finance, which shall be included in the fiscal budget and managed by the county (city) and district education administrative departments. Chapter III Management Article 12 The education administrative departments at all levels shall put forward the supplementary plan of urban education funds for this year at the beginning of each year, and after the approval of the financial department at the same level, the financial department will timely allocate it on a monthly basis according to the income and plan; At the end of the year, the balance of income over expenditure should be allocated to the education administrative department at the same level.
The financial department shall not use the additional education fees to offset the education funds allocated by the state. Thirteenth rural education fees shall be added to the rural use management system of township collection and county management.
After the additional collection of rural education fees, the county (city) and district financial departments shall timely allocate the education administrative departments at the same level, and the education administrative departments shall be responsible for accounting according to the township (town). The education administrative organ of the township (town) people's government shall allocate it to schools according to the plan for the use of education funds proposed by the township (town) people's government. The townships (towns) are not allowed to use each other. Fourteenth city education surcharge is mainly used to improve the conditions of primary and secondary schools, and shall not be used for wages, welfare, bonuses and other personnel expenses. Fifteenth rural education surcharge should first be used to ensure the monthly payment of private teachers' wages in the plan, and the rest should be used to supplement the public funds of primary and secondary schools and improve the conditions for running schools, and should not be used for other purposes. The specific scope of use is:
(a) to pay the salaries of private teachers who hold the Qualification Certificate for Primary and Secondary School Teachers and the Employment Certificate for Primary and Secondary School Teachers; Where there are no private teachers in the plan, it will be used to improve the conditions of running primary and secondary schools and other public funds;
(two) to provide subsidies for elderly disabled private teachers who meet the relevant provisions of the state and province;
(three) supplementary equipment fees, repair fees and official fees in primary and secondary schools;
(four) to pay other expenses that meet the relevant provisions of the state and the province.
The one-time investment in the construction of new school buildings in village-run primary schools is still mainly based on village financing, and townships (towns) can give subsidies as appropriate from the additional rural education fees. Sixteenth where there are schools for children of employees, the unit should first pay the city education surcharge in accordance with the provisions of these measures. The administrative department of education may return it to the school-running unit according to the additional standard of per capita urban education fee for local primary and secondary school students in that year, as a financial subsidy for the school, but it shall not exceed the total additional urban education fee actually paid in that year.
The running unit of the school for the children of employees shall not intercept or misappropriate the returned urban education fees and offset the funds for running schools in primary and secondary schools.