The per capita distribution standard of students is allocated to the education departments of cities, districts and counties according to the number of primary and secondary school students in cities, districts and counties (according to the statistics of the previous school year); Seventeen percent is used to subsidize primary and secondary schools in difficult areas in counties and counties and financial incentives for areas and units that have made achievements in developing compulsory education; Ten percent is used by the Municipal Education Bureau to subsidize major general education projects in the city and purchase demonstration education facilities in municipal schools. Twenty-three percent will be used to improve the teaching facilities and school conditions of vocational and technical education in primary and secondary schools. The specific arrangement is: according to the number of students in the primary and secondary vocational and technical schools in the city in the last academic year, 18% will be allocated to the competent authorities (the liaison vocational schools will be mastered by the district and county education departments); Five percent is arranged by the Municipal Education and Health Office for subsidies and business incentives for vocational and technical education in primary and secondary schools.

Article 11 The Municipal Education Bureau shall, according to the above-mentioned distribution principle, put forward the plan for the allocation and use of primary and secondary schools every year, and with the consent of the Municipal Finance Bureau, transfer the additional education fee from the special account of extra-budgetary funds of the Finance Bureau to the additional education fee account of the Municipal Education Bureau according to the specified proportion. Education departments at all levels should report the additional income and expenditure of education fees to the local people's government, the competent department at a higher level and the financial department at the same level every six months (the form is uniformly formulated and issued by the Municipal Education Bureau). The year-end balance will be carried forward to the next year to continue to play the role of special funds. Financial departments at all levels and higher education departments should supervise and inspect the use of additional education fees. Timely reflect and stop improper use, and investigate and deal with those who violate the regulations.

Twelfth where there are schools for workers' children and all kinds of primary and secondary vocational and technical schools, units should first pay additional education fees in accordance with the provisions of these measures. The education department shall, according to the situation of running a school and the per capita distribution standard of students, return it to the running unit as a school funding subsidy. A school-running unit may not cancel or merge schools on the grounds of paying additional education fees, and may not reduce the scale of running schools or reduce the funds for running schools.

Thirteenth after the collection of additional education fees, education departments at all levels and primary and secondary schools shall not raise funds from students' parents and units in any name or disguised form, nor shall they prevent students from enrolling in their own areas under any pretext. In violation of the provisions of this article, the higher education department shall stop it and give administrative sanctions to the directly responsible personnel. Units and individuals have the right to refuse to pay.

Fourteenth specific measures for the additional collection of education fees, income refund, transfer, accounting, statistics and other matters, by the Municipal Finance Bureau issued a separate document.

Fifteenth approach by the Municipal Finance Bureau is responsible for the interpretation of.

Article 16 These Measures shall be implemented as of 1 July, 9861day.