Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Education Law of the People's Republic of China and other relevant laws and regulations, combined with the actual situation of this Municipality, in order to implement the strategy of rejuvenating the city through science and education, ensure the investment in basic education and promote the development of basic education. Article 2 These Regulations shall apply to the fund raising, use and management of kindergartens, primary schools, ordinary middle schools and special education schools organized by the state to implement basic education within their respective administrative areas. Article 3 The people's governments of cities and counties (districts) shall be responsible for organizing the implementation of these Regulations.

The administrative departments of education, finance, planning, taxation, price, auditing, urban construction, land, fees and agriculture at all levels shall do a good job in basic education investment within their respective functions and duties. Article 4 The basic education expenditure of the people's governments of cities and counties (districts) shall be listed as a separate item in the fiscal budget in accordance with the principle of the unification of administrative power and financial power.

City, county (District) and township (town) people's governments shall, in accordance with the principle of hierarchical management and division of responsibilities, ensure that the basic education funds are fully invested in accordance with the budget, strengthen supervision and management, and improve the efficiency of education investment. Article 5 The people's governments of cities and counties (districts) shall report the budget and final accounts of basic education funds to the people's congresses or standing committees at the corresponding levels every year and accept supervision. Chapter II Sources and Use of Funds Article 6 The people's governments of cities and counties (districts) shall establish a system with financial allocation as the main part, supplemented by multi-channel financing of education funds, so as to ensure a stable source of investment in basic education and gradually increase it. Seventh sources of basic education funds:

(a) the people's government for basic education funds;

(two) the capital construction investment of the people's government for basic education;

(3) Additional education fees levied in urban and rural areas;

(four) local education fees levied by the provincial people's government;

(five) the funds used for the maintenance of primary and secondary schools in the urban maintenance and construction tax;

(six) funds used by enterprises for basic education;

(seven) compulsory education fees, tuition fees, accommodation fees, child care fees, education fees and other income;

(eight) the income from work-study programs, social services and school-run economy is used to supplement the basic education funds;

(nine) social donations, education investment, asset revitalization and special funds for disaster relief;

(10) Various materialized inputs;

(eleven) other funds permitted by laws and regulations. Eighth basic education funds use scope:

(1) personnel expenses;

(2) public funds;

(3) Infrastructure and maintenance fees;

(four) grants and subsidies for students with difficulties;

(5) purchasing instruments and equipment;

(6) Other expenses permitted by laws and regulations. Article 9 The growth of financial allocation for basic education by the people's governments of cities and counties (districts) shall be higher than the growth of recurrent fiscal revenue, and the average educational expenditure according to the number of students in school shall be gradually increased, so as to ensure the gradual growth of teachers' salaries and public expenditure per student.

Rural public teachers' salaries and basic education funds are co-ordinated by the county (District) people's government. Tenth city and county (District) people's government in the development of new areas, the transformation of old areas at the same time, must be in accordance with the standards prescribed by the state planning land for the construction of basic education schools, with the new construction and expansion of basic education schools, the required investment by the city and county (District) people's government from urban construction investment financing. The land needed for the construction of basic education schools shall be allocated by the people's governments of cities, counties (districts) and townships (towns). For the administrative fees incurred in the construction process, preferential policies such as reduction and exemption shall be implemented in accordance with relevant state regulations. Eleventh city and county (District) people's governments shall set up special funds for education, focusing on subsidizing economically disadvantaged areas and ethnic minority autonomous areas. Twelfth Municipal People's Government shall arrange funds in the urban maintenance and construction tax every year for the implementation of the maintenance of basic education schools. Thirteenth units and individuals that pay urban consumption tax, value-added tax and business tax (hereinafter referred to as the "three taxes") shall pay the surcharge for urban education at 3% of the actual payment of the "three taxes".

Local tax authorities should collect it in full, mainly for popularizing nine-year compulsory education. Fourteenth township education surcharge levied by the township (town) people's government, by the education administrative department of the people's government at the county level or by the township (town) people's government management, for township (town) village education.

The funds for running schools at the township (town) and village levels generally do not exceed 60% of the township overall planning fees. Fifteenth all units and individuals (excluding foreign-invested enterprises) who pay the "three taxes" within their respective administrative areas shall pay the local education surcharge at the rate of 1% of the "three taxes". Collected by local tax authorities, incorporated into the municipal budget management, and used for the insufficient funds for running primary and secondary schools run by enterprises that have been handed over to the government for special use. Article 16 No organ, unit or individual may be exempted from urban and rural education surcharge and local education surcharge. Seventeenth city and county (District) people's government's mobile financial resources and financial departments should arrange an appropriate proportion for basic education, and increase year by year. Eighteenth encourage enterprises to invest in basic education.

For enterprises that have been managed by the government to hold primary and secondary schools, the municipal and county (District) people's governments and the original school-running enterprises shall bear the school-running funds according to the prescribed proportion. Nineteenth encourage and support primary and secondary schools to develop school-run economy and carry out social services. Urban primary and secondary schools can set up school-run industries; Township (town) people's governments and villagers' committees shall set aside a certain number of barren hills, woodlands and nearby small watersheds for primary and secondary schools as work-study production and labor bases, and the income shall be used to supplement school funds.