Local education surcharge and education surcharge are government funds with added value-added tax and consumption tax for the development of education. But there are some differences between them.
The local education surcharge shall be stipulated by the provincial government with the consent of the Ministry of Finance. Its funds are mainly used to supplement local education funds, such as updating school facilities, optimizing teachers and improving curriculum quality. Some preferential policies have been attached to local education, such as exempting or halving the collection of small-scale taxpayers and taxpayers, and exempting or halving the collection of some special industries or fields.
The surcharge for education is stipulated by the State Council, and its funds are mainly used for the state's investment in the field of national education, such as supporting compulsory education, improving school hardware facilities and improving teachers' level. There are some preferential policies attached to education fees, such as exempting or halving small-scale taxpayers and taxpayers. Specific preferential policies should be determined according to state regulations.
Generally speaking, local education surcharge and education surcharge are government fund policies, and their purpose is to support the construction of education. However, local education surcharge is mainly used to supplement the investment of local education funds, while education surcharge is mainly used by the state in the field of national education. There are also differences in issuing institutions and preferential policies.
Measures to promote the development of education:
1. Expanding investment in education: The government keeps increasing investment in education to promote the development of education. In order to ensure the level of basic education, the funds, staffing and hardware facilities of the education industry have been improved.
2. Coordinating the development of urban and rural education: the government accepts the survey opinions of local schools, dynamically adjusts the allocation of educational resources, promotes the balanced development of urban and rural education, encourages social forces to participate, and improves the coverage and quality of compulsory education.
3. Promote the supply-side reform of the industry: reform the education system, optimize the education structure and curriculum, promote the upgrading of education connotation, and strengthen students' quality education.
4. Strengthen the construction of teachers: implement various measures to improve teachers' professional level, implement the system of teachers' professional titles and evaluation system, strengthen the construction of teachers' morality and style, and support the development of rural education.