-The "Outline" proposes that by the end of this century, the proportion of national fiscal education expenditure to the gross national product should reach 4%, and relevant departments in the State Council should formulate corresponding policies, measures and implementation steps, and earnestly implement them. With regard to the proportion of education funds in financial expenditures at all levels, the Ministry of Finance, together with the State Education Commission, should put forward the proportion of education funds in the central and provincial finances as soon as possible according to the changes in the financial measurement caliber after the reform of the fiscal and taxation system, so as to ensure a substantial increase in education funds.
-Formulating and promulgating the Regulations on Investment in Compulsory Education, clearly stipulating that governments at all levels should take effective measures to ensure and continuously increase investment in compulsory education. The salaries of public teachers in various schools that implement compulsory education in rural areas are generally paid by county-level finance, and in economically developed rural areas, they can also be paid by township-level finance. The salary of private teachers is paid by the government, and the county finance is responsible for it; Part of the rural reserve fund is charged in the additional education fee; All kinds of schools that implement compulsory education, the annual average public funds quota, the standards set by the provincial government, by the county-level financial allocation (economically rich areas can also be allocated by the township financial allocation); The funds needed for the construction, renovation, expansion and reconstruction of compulsory education schools in urban and rural areas shall be included in the capital construction investment plan by governments at all levels; The central government and local people's governments at or above the county level shall set up and increase special funds for compulsory education in remote and poor areas. The central government's special subsidy funds for compulsory education and related normal education in remote and poor areas will be greatly increased year by year from the current 200 million yuan, reaching not less than 654.38+0 billion yuan per year in two or three years as soon as possible. Local budgets at or above the county level should also make corresponding arrangements and take effective monitoring measures to ensure earmarking.
-The implementation of "2 1 1 Project" requires the establishment of a special fund. The central and local governments and departments should make overall arrangements for this fund. From 65438 to 0994, the central government allocated 300 million yuan as start-up funds, increasing year by year. Provincial governments and other relevant departments of the central government should also make arrangements according to actual needs.
-In order to ensure that the public funds per student in institutions of higher learning and vocational schools above secondary level increase year by year, the central departments and provincial people's governments shall, in accordance with the relevant provisions of the state, formulate standards for public funds in their own departments and local schools, and implement and assess them accordingly.
-In order to realize the unification of administrative power and financial power, it is necessary to further reform the management system of education funds. Education funds are budgeted separately, and the education administrative departments at all levels put forward annual plans and suggestions, which are reported to the finance department at the same level, included in the budget by the government at the same level, and seriously implemented after approval.
-Strengthen the monitoring of the educational investment level of governments at all levels. Starting from 1994, the State Education Commission and the National Bureau of Statistics announced the implementation of education funds nationwide and in all provinces, autonomous regions and municipalities directly under the Central Government to strengthen social supervision. Governments at all levels should regularly report the implementation of the education budget to the people's congress at the same level, and accept supervision and assessment.
(twenty-three) to adapt to the reform of the fiscal and taxation system, and further reform the method of additional collection of education fees. Urban and rural education surcharge is levied at 3% of value-added tax, business tax and consumption tax. Measures for the additional collection of education fees for township enterprises and individual enterprises that do not pay value-added tax, business tax and consumption tax in rural areas shall be determined by the governments of provinces, autonomous regions and municipalities directly under the Central Government. The additional education fee of 65438+ 0.5%-2% of the per capita net income (including less than 5% of the farmers' burden) is charged to farmers, and the specific proportion is stipulated by local governments according to local conditions, and the tax authorities are responsible for the collection. The surcharge for education is mainly used to subsidize rural private teachers and supplement public funds of schools, which cannot be deducted, misappropriated or even cancelled. All localities should establish a strict and effective supervision and inspection system. In addition to the full collection of the education surcharge stipulated by the state, the local government may, according to the relevant laws of the state and the actual needs and possibilities, decide to collect other local education surcharges, which must be earmarked for special purposes.
(twenty-four) to raise funds for education through multiple channels.
-The state supports schools to develop school-run industries, and continues to implement tax reduction and exemption policies for school-run industries, including various vocational schools. The state's policy low-interest loans to school-run industries will increase year by year.
-establish an education bank and use financial means to expand the source of education funds.
-continue to encourage factories, mines, social forces and people from all walks of life at home and abroad to donate money for education and raise funds for running schools in rural areas. Donations to educational undertakings shall be deducted from taxable income in accordance with relevant laws and regulations. Rural fund-raising is mainly used for the renovation, repair and new construction of rural school buildings and the improvement of basic teaching conditions. Other fund-raising activities in the field of education must be strictly prohibited. The examination and approval authority of rural education fund-raising is placed at the county level. All kinds of schools are not allowed to charge fees in any name, and the society is not allowed to apportion fees to schools.
(twenty-five) conscientiously implement the "Teachers Law", strengthen the construction of teachers, improve teachers' ideological and professional quality and teaching level, and build a teacher team with good political and professional quality, love for education, reasonable structure and relative stability.
-Training principals and teachers in primary and secondary schools in a planned way. By the end of this century, more than 95% of primary school teachers and more than 80% of junior high school teachers have reached the national standard of qualified academic qualifications. Areas with a high degree of economic development should gradually improve the educational level of primary and secondary school teachers. Governments at all levels should adopt special policies to vigorously run normal education, encourage outstanding students to apply for normal colleges, and encourage graduates of normal colleges to be willing to teach. At the same time, we should actively encourage and attract more outstanding graduates from non-normal colleges to teach in primary and secondary schools. In order to strengthen the management of primary and secondary school teachers' teaching work and improve the level of principals' leadership, it is necessary to formulate the post norms of primary and secondary school principals, implement the "million principals training plan", and strive to implement the system of holding certificates for primary and secondary school principals around the country 1997.
-Colleges and universities should strengthen the continuing education of teachers, improve the overall quality of teachers, and smoothly realize the replacement of new and old teachers in the 1990s. In order to improve teachers' teaching and academic level, qualified universities can implement academic leave system for teachers above associate professor with heavy teaching tasks. Vigorously cultivate young and middle-aged backbone teachers, attach importance to attracting outstanding talents at home and abroad to enrich the teaching staff, actively implement the "cross-century talent project" and build a cross-century discipline leader team. In applied disciplines, all new teachers should have some practical experience in this major, and college teachers are strongly encouraged to communicate with experts from enterprises, research institutes and practical departments.
-formulate the qualification standards for teachers in vocational schools in light of the characteristics of vocational education. By the year 2000, teachers in technical secondary schools have basically reached the qualified standard, and more than 60% of teachers in vocational secondary schools and technical schools have reached the qualified standard. Actively hire enterprise engineering technology, management personnel and skilled craftsmen as part-time teachers. Professional skills teachers in vocational schools can implement the dual title system of teacher title and professional and technical title. Relevant institutions of higher learning should actively undertake the task of teacher training in vocational schools. If conditions permit, teachers' classes can be held separately to recruit graduates from secondary vocational schools.
-Education departments and schools at all levels should take effective measures to strengthen teachers' ideological and political work, give full play to the role of the party, league and trade union among teachers, and strive to improve teachers' political and ideological consciousness and moral level.
(twenty-six) to improve the treatment and social status of teachers.
-Ensure the realization of the teachers' salary targets stipulated in the Teachers Law and the Outline, so that the average salary level of teachers is not lower than or higher than that of national civil servants. To establish an effective mechanism, it is absolutely not allowed to default on teachers' salaries. Personnel and financial departments should formulate corresponding plans and plans to raise teachers' salaries. All localities and departments may, within the scope of policies stipulated by the state, formulate the standards and scope of teachers' allowances according to actual conditions. Special measures should be taken to speed up the improvement of the treatment of outstanding backbone teachers. Measures should be taken to improve the treatment of private teachers and gradually realize equal pay for equal work for private teachers and public teachers. No more private teachers will be added in the future. Existing qualified private teachers will gradually become public teachers after passing the examination, and those who fail will be adjusted. The State Planning Commission, the Ministry of Personnel and all localities should make plans and implement them year by year, so as to basically solve the problem of private teachers by the end of this century.
Improve teachers' housing conditions. Governments at all levels should continue to implement the spirit of document No.52 of the General Office of the State Council (1992), attach importance to the housing construction of faculty, incorporate the housing construction of urban teachers into the overall urban construction plan and the "comfortable housing project" plan, and adopt preferential policies for teachers' housing, so that the per capita housing area of urban faculty families can reach or exceed the average level of local residents as soon as possible.
-Effectively solve the problem that teachers, especially rural teachers, have difficulty in seeing a doctor and reimbursement. Teachers who enjoy free medical care according to regulations should enjoy the same medical treatment as local civil servants.
-leaders at all levels must further establish the idea of relying on the vast number of teaching staff, especially teachers, to run schools well, fully mobilize the enthusiasm and creativity of teachers, and improve their social status. Governments at all levels should formulate rules and measures to commend and reward outstanding teachers and educators, and promote the whole society to further form a good atmosphere of respecting teachers and valuing education through publicity and doing a good job in the annual Teacher's Day activities.