Additional education fees shall be collected by the State Taxation Bureau and the Local Taxation Bureau respectively. The education surcharge levied by the State Taxation Bureau according to the value-added tax and consumption tax and the education surcharge levied by the local taxation bureau according to the business tax shall be regarded as the fixed income of the local budget. Before the "tax-sharing system" of the province is determined, the local part where the additional education fee is increased by one percentage point will still be turned over to the state treasury according to the turnover tax of the current system, that is, the membership fees paid by enterprises affiliated to the non-ferrous department of the central petroleum, petrochemical and electric power (except Bikou Power Plant and Changqing Oilfield) will be turned over to the provincial state treasury, and the rest will be turned over to the county state treasury. When the province is insufficient, it will be withheld through final accounts at the end of the year.

Additional education fees levied by the State Taxation Bureau system and local taxation bureaus shall, in principle, be filled out separately in the "Payment Book" and paid into the provincial treasury and the prefecture-level treasury respectively in accordance with the above-mentioned provisions on the ownership of income.