Schools that implement compulsory education should make good use of compulsory education funds and improve the efficiency of the use of funds. Article 4 The sources of funds for compulsory education include:
(a) the financial allocation for compulsory education.
1. Education expenses;
2. Investment in education infrastructure;
3. Support the compulsory education expenditure in the development fund of underdeveloped areas.
(two) additional education fees imposed by the State Council.
1. Education surcharge for value-added tax, business tax and consumption tax;
2. Surcharge for rural education.
(three) the part of the city municipal construction supporting costs in compulsory education.
(four) the implementation of compulsory education school fee income.
(five) the implementation of compulsory education school-run industries tax relief and school-run industries, work-study programs, social service income for compulsory education.
(six) social donations and other special funds for education. Article 5 People's governments at all levels shall adjust the annual compulsory education funds according to the current fiscal revenue, so that the growth rate of education funds is higher than the growth rate of recurrent fiscal expenditure. Sixth urban and rural primary and secondary school buildings renovation and new construction should be included in the government infrastructure plan. In financial infrastructure investment, the growth rate of educational infrastructure investment should be higher than that of constructive investment expenditure. Article 7 The province shall allocate 10% of the national development funds for underdeveloped areas for compulsory education in poverty-stricken areas every year. Article 8 Taxpayers who pay value-added tax, business tax and consumption tax must pay an education surcharge of 3% of the tax payable.
Value-added tax, consumption tax and education surcharge are levied by national tax authorities, while business tax and education surcharge are levied by local tax authorities. Ninth rural education surcharge, by the township (town) people's government in the township planning fees levied 50%, used for rural education. Tenth city municipal construction fees should be reserved for the implementation of compulsory education, the specific proportion determined by the people's governments of cities, counties and autonomous counties. Eleventh primary and secondary schools to rebuild dangerous buildings, new school buildings and teachers' and students' living rooms are exempt from the municipal construction supporting fees, construction application fees, chemical deposits, quality supervision fees, tap water capacity increase fees, and construction site garbage disposal fees.
The land for educational undertakings shall be appropriately reduced in accordance with the relevant provisions of this province. Twelfth people's governments at all levels and relevant departments should support and support primary and secondary schools to run industries and work-study programs. Finance and taxation departments at all levels shall grant tax relief in accordance with relevant regulations. Thirteenth rural reconstruction or new school buildings really need to raise emergency funds, by the township (town) people's government according to the local economic development and people's affordability, submitted to the local people's government at the county level for approval before implementation. Fourteenth to encourage the establishment of education funds for the development of compulsory education. Fifteenth education infrastructure investment in the fiscal budget should be used for the renovation of dilapidated buildings in primary and secondary schools. The education administrative department puts forward suggestions, which are included in the budget after being audited by the planning department at the same level. After the government at the same level submits it to the National People's Congress for deliberation and approval, the education administrative department will arrange the use according to the project plan. Article 16 Value-added tax, business tax and consumption tax shall be included in the budget management, and the use plan shall be put forward by the administrative department of education, which shall be allocated in time after being audited by the financial department to improve the conditions for running schools in primary and secondary schools.
The rural education fee levied by a township (town) shall be opened in a special account in the financial department, which is mainly used to pay the salaries of private teachers within the township (town), and appropriately used to supplement the public funds of the school, improve the conditions for running schools and rural literacy education. Seventeenth city municipal construction costs for compulsory education, the administrative department of education put forward the use of the program, specifically for improving the conditions of primary and secondary schools. Eighteenth the implementation of compulsory education school fees, mainly used to supplement the school public funds. Miscellaneous fee income and its use should be disclosed to the public. Article 19 The income from school-run industries, work-study programs and social services of compulsory education schools, as well as the income from tax reduction or exemption of school-run industries, shall be mainly used to supplement the public funds of schools and improve the conditions for running schools. Twentieth people's governments at all levels should strengthen the management of social donations.
Advocate and encourage individuals, social organizations, enterprises, overseas Chinese, Hong Kong, Macao and Taiwan compatriots to donate money for education. The use of donations should respect the wishes of donors. The acceptance and use of donations should be made public. Twenty-first to strengthen the monitoring of the level of education investment. Since 1995, the Provincial Bureau of Statistics, the Provincial Department of Finance and Taxation and the Provincial Department of Education have made statistics on the education expenditure of the whole province and all cities, counties and autonomous counties in accordance with the indicators stipulated by the state, and announced them to the public.
Financial and auditing departments at all levels should strengthen supervision over the use of education funds. Article 22 Units and individuals that have made outstanding achievements in raising funds for compulsory education according to law or made outstanding contributions in donating education shall be commended and rewarded by the local or higher people's governments.