Notice of the General Office of the State Council on Forwarding the Opinions of the Working Group on Comprehensive Rural Reform in the State Council on the Pilot Work of Clearing and Resolving Rural Compulsory Education Debt.
(Guo Ban Fa [2007] No.70)
People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions and institutions directly under the State Council:
The State Council Rural Comprehensive Reform Working Group's Opinions on the Pilot Work of Clearing and Resolving Rural Compulsory Education Debt has been approved by the State Council and is hereby forwarded to you, please implement it carefully.
the General Office of the State Council
Press release issued on 20071February 19.
Opinions on carrying out the pilot work of clearing and dissolving rural compulsory education debts.
(the State Council Rural Comprehensive Reform Working Group)
Since 1990s, China has implemented the system of popularizing nine-year compulsory education in rural areas, resulting in a considerable amount of debt. In recent years, according to the requirements of the State Council, some localities have actively carried out pilot projects to solve the "Pujiu" debt, which have achieved certain results and accumulated some experience. However, due to the long span, wide coverage and complicated situation of the debt in the Ninth Five-Year Plan, the overall progress of debt resolution was slow. With the continuous advancement of rural tax and fee reform and comprehensive rural reform, the negative impact of "Ninth Five-Year Plan" debt on rural economic and social development is increasingly apparent. According to the relevant spirit of "Several Opinions of the Central Committee of the Communist Party of China and the State Council on Actively Developing Modern Agriculture and Solidly Promoting the Construction of New Socialist Countryside" (Zhong Fa [2007]1No.) and "Opinions of General Office of the State Council on Doing a Good Job in Clearing and Resolving Rural Debt" (Guo Ban Fa [2006] No.86), in order to comprehensively deepen the comprehensive rural reform, explore and resolve rural public welfare debts, eliminate hidden dangers of farmers' burden rebound and promote rural society.
I. Scope and objectives of the pilot project
According to the pilot situation of verifying and self-dissolving the "Pujiu" debt in recent years, and considering the financial situation of various places, it is determined to carry out the "Pujiu" debt pilot in Inner Mongolia, Jilin, Heilongjiang, Jiangsu, Anhui, Fujian, Jiangxi, Hubei, Hunan, Sichuan, Ningxia, Guizhou, Shaanxi, Gansu and other provinces (regions). The people's governments of the pilot provinces (districts) should pay close attention to the formulation of the pilot implementation plan and report it to the the State Council Rural Comprehensive Reform Working Group (hereinafter referred to as the Working Group) for approval and implementation as soon as possible. Other provinces (autonomous regions and municipalities) can choose 2-3 counties (cities, districts) to carry out debt-to-equity swap pilot projects on the basis of comprehensively cleaning up and verifying the "Pujiu" debts. The pilot implementation plan is approved by the provincial people's government and reported to the working group for the record.
The pilot provinces (autonomous regions) should, on the basis of strictly stopping the new rural compulsory education debts, basically complete the "Ninth Five-Year Plan" debt clearing work in two years from June 5, 2007+February 2007, and establish a stable mechanism to stop the new rural compulsory education debts in accordance with the general requirements of the State Council. During this period, those who have completed or basically completed the "Ninth Five-Year Plan" debt clearance can begin to solve other debts of rural compulsory education.
Second, the basic principles of the pilot work
(a) who is responsible for the debt. Compulsory education in rural areas shall be managed by the provincial people's government as a whole and implemented by the people's government at the county level. The pilot work to solve the "Pujiu" debt is mainly organized by the provincial people's government and implemented by the county people's government.
(2) Clean it up before solving it. On the basis of a comprehensive understanding of the debt base of the Ninth Five-Year Plan, we should lock in the debt, clarify the responsibilities, prioritize according to the actual situation, determine the priorities of debt conversion, and gradually resolve it.
(3) Subsidies shall be given after settlement. In order to mobilize the enthusiasm of local debt, the central government has established an incentive and restraint mechanism, implemented the method of first dissolving and then subsidizing, and subsidized the places where the "Pujiu" debt has been dissolved, focusing on supporting the central and western regions and giving due consideration to the eastern regions. If the corresponding debts are not settled within the prescribed time limit, no subsidy will be granted.
Three, the definition of "Pujiu" debt and the source of debt repayment funds
The "Nine-Year Plan" debt refers to the debt incurred during the period from the promotion of the county "Nine-Year Plan" to the acceptance of the provincial "Nine-Year Plan", which mainly includes the debts directly related to school construction, such as teaching auxiliary rooms, students' living rooms, campus maintenance and construction, and the purchase of teaching instruments and equipment. For counties that have not passed the "Nine-Year Plan" acceptance, the debt calculation time is as of June 5438+February 3, 20051.
People's governments at all levels in pilot provinces (districts) should actively adjust the structure of fiscal expenditure and establish a reliable source of debt repayment funds. Debt repayment funds can be raised from the following channels: first, overall arrangement of local general budget revenue, transfer payment funds from higher levels of finance, and subsidy funds given by the central government to resolve the "Ninth Five-Year Plan" debt; Second, arrange a certain proportion of the funds collected by the local government, such as urban education surcharge and local education surcharge, as local income for debt repayment; The third is to further integrate the existing special funds for local education; The fourth is to raise debt repayment funds by revitalizing idle school property; The fifth is to raise debt service funds by coordinating relevant non-tax revenue channels; Sixth, the debt repayment funds are sponsored by social and private voluntary donations. Encourage qualified towns and villages to actively raise debt repayment funds. Provincial finance should increase financial support for debt-to-equity swap in counties with financial difficulties.
In order to ensure the safety and reliability of debt repayment funds, all localities shall not borrow new debts to repay old debts, apportion them to farmers, misappropriate other special funds that must be guaranteed, and shall not affect the reform of rural compulsory education funding guarantee mechanism. Governments at all levels should set up separate subjects to solve the "Ninth Five-Year Plan" debt pilot expenditure, which should be reflected separately in the budget and should not be used as the base for arranging normal education expenditure in the budget.
Fourth, the pilot work requirements
(1) Find out the base and lock in the debt. It is necessary to adhere to the openness of procedures, processes and results, and the people's governments at the county level should organize auditing and other institutions in a unified way, conscientiously carry out the work of clearing and verifying debts in the Ninth Five-Year Plan, examine and approve them one by one, put an end to false debts, lock in actual debts, publicize them within a certain range, and accept social supervision. The pilot provinces (districts) shall examine and verify the authenticity and legality of the "Pujiu" debts reported by counties (cities, districts). It is necessary to classify debts according to borrowers, debt sources and debt uses, strictly divide the responsibilities of county and township governments, education administrative departments and schools, and separate the debts identified by audit from schools and hand them over to local governments. The education administrative departments at all levels should actively cooperate and do a good job in clearing, verifying and locking the debts in the Ninth Five-Year Plan.
(2) Make plans and implement them. According to the local actual situation, we should conscientiously formulate a pilot implementation plan to resolve the "Nine-Year Plan" debt, distinguish the debt responsibility, clarify the source of debt funds and work progress, and draw up a debt plan. After the pilot implementation plan is approved, it is necessary to start the debt-to-equity swap pilot as soon as possible.
(3) Give prominence to key points and deal with them by classification. Priority should be given to paying debts to teachers, parents of students and other individuals and project owners. The "nine-year compulsory education" debts of local state-owned farms, forest farms and other compulsory education schools in pilot provinces (regions) are included in the scope of the pilot, and the specific implementation measures are formulated by the provincial people's government; Pilot measures for debt settlement of compulsory education schools in farms and forest farms directly under the central government shall be formulated separately by the Ministry of Finance in conjunction with relevant departments.
Safeguard measures for the pilot work of verb (abbreviation of verb)
(1) Resolutely stop the occurrence of new rural compulsory education debts. The people's governments at all levels in the pilot provinces (districts) should further strengthen their responsibilities, deepen the reform of the funding guarantee mechanism for rural compulsory education, and fully incorporate rural compulsory education into the scope of public finance guarantee. Construction projects involving rural compulsory education should be considered by the people's government at the county level as a whole, and projects that really need to be built should be solved with government financial funds, leaving no gap. Strictly review the budget expenditure of the school, disapprove the construction projects and investments that exceed the standard, exceed the budget and are not guaranteed by funds, strictly control the public expenditure of the school, and strictly prohibit the funds used to repay the debts in the Ninth Five-Year Plan from being used for other purposes, and strictly prohibit the payment of subsidies to faculty and staff that exceed the standard.
(2) Establish and improve the debt monitoring system. Pilot provinces (autonomous regions) should, on the basis of doing a good job in cleaning up and verifying, register and register one by one according to the sources and uses of debts, establish debt ledgers and creditor's rights and debts databases, and implement dynamic management and regular reporting systems. At the same time, it is necessary to study and explore relevant measures to strengthen local government debt management.
(three) the implementation of debt control leadership responsibility system. Pilot provinces (autonomous regions) should actively promote comprehensive education reform in accordance with the requirements of firmly establishing Scientific Outlook on Development and a correct view of political achievements, correctly handle the possible relationship between educational development and financial resources, adhere to living within our means, and do as many things as we have money. Do not exceed your own financial resources, borrow money to engage in construction and projects. It is necessary to adjust unrealistic indicators accordingly and guide the moderate, healthy and standardized development of schools. It is necessary to establish an accountability system for new debts in rural compulsory education, and take the situation of clearing old debts by new debts in rural compulsory education as an important part of the economic responsibility audit of leading cadres during their term of office. Schools and departments that blindly engage in construction, projects and new loans should be held accountable for the leaders of relevant units and relevant personnel, and given corresponding disciplinary sanctions according to the seriousness and amount, and their economic and administrative responsibilities should be investigated according to law.
(4) Establish an incentive mechanism for debt conversion. According to the objective factors such as the number of rural compulsory education students and the local financial situation, the central government comprehensively considers the debt burden of pilot provinces (regions) and the completion of the debt-to-equity swap pilot, and gives appropriate subsidies. Specific subsidy measures shall be formulated separately by the Ministry of Finance.
(5) Seriously investigate and deal with violations of discipline and law. In order to ensure the standardization, safety and effectiveness of debt repayment funds, the departments of finance, education, agriculture, supervision and auditing should cooperate closely to establish an all-round supervision system and restriction mechanism combining pre-,post-and post-inspection and spot check. It is necessary to strictly observe work discipline, and for acts of fraud, false reporting and impersonator, interception and misappropriation, taking subsidy funds, causing financial losses and generating new debts, in addition to recovering subsidy funds, it is also necessary to investigate the responsibility of the directly responsible person and relevant leaders in accordance with relevant regulations; Those who violate the criminal law shall be handed over to judicial organs for handling.
Six, strengthen the organization and leadership of the pilot work.
Doing a good job in cleaning up and dissolving the debts in the Ninth Five-Year Plan is of great significance for maintaining the normal teaching order in rural primary and secondary schools, ensuring the smooth reform of the funding guarantee mechanism for rural compulsory education, consolidating the achievements of rural tax and fee reform, eliminating the hidden dangers of farmers' burden rebound, and promoting comprehensive rural reform. People's governments at all levels and relevant departments in pilot provinces (districts) must attach great importance to it, stand at the height of fully implementing Scientific Outlook on Development, base on the overall situation of social stability and education development, fully understand the importance and urgency of dissolving the debt in the Ninth Five-Year Plan, put the pilot work on the important agenda, strengthen organizational leadership, establish a leadership responsibility system and division of responsibilities among departments, and the main leaders should personally take overall responsibility, make clear the objectives and tasks, and carefully organize and implement it. Strengthen guidance and coordination at the grass-roots level, solve the contradictions and problems in the process of debt repayment in time, continue to steadily promote the reform of the rural compulsory education fund guarantee mechanism, and ensure the smooth progress of the "Ninth Five-Year Plan" debt repayment pilot work. The provinces (autonomous regions and municipalities) that have not yet carried out pilot projects in the whole province (autonomous regions and municipalities) should further do all the basic work, strengthen research, pay attention to summing up local pilot experience, improve relevant policies and measures, and prepare for the future opening in the whole province (autonomous regions and municipalities).
Release Department: the State Council General Office, release date: 65438+February 2007, implementation date: 65438+February 2007, 65438+September 2007 (stipulated by the central government).