Article 1 These Measures are formulated in accordance with the Reply of the Ministry of Finance on Agreeing to Impose Local Education Surcharge in Gansu Province (Caizong Letter [2010] No.3) and the Regulations on the Administration of Non-tax Revenue of Gansu Provincial Government.
Article 2 Units and individuals that pay value-added tax, business tax and consumption tax (hereinafter referred to as "three taxes") within the administrative region of this province shall pay 2% of the "three taxes" and local education surcharges respectively.
Article 3 The local education surcharge belongs to the government's non-tax revenue and is included in the fund budget management. The income shall be turned over to the state treasury in full, and the expenditure shall be carried out in accordance with the approved annual revenue and expenditure budget, and the management of "two lines of revenue and expenditure" shall be implemented, and the funds shall be earmarked, and the year-end balance shall be carried forward to the next year.
Article 4 The financial department of the people's government at or above the county level shall be responsible for the management of additional revenue and expenditure of local education.
Fifth local education surcharge by the Provincial Department of Finance commissioned by the local tax authorities to collect. The national tax departments at all levels shall provide information on the collection and management of value-added tax and consumption tax to the local tax departments at the same level in a timely manner.
Article 6 When levying local education surcharges, the tax tickets uniformly printed by the local taxation bureaus of Gansu Province shall be used and managed in strict accordance with the Implementation Measures for the Administration of Tax Tickets of the Local Taxation Bureau of Gansu Province (No.73 [2004] of Gansu Province).
Article 7 Local education surcharges levied by local tax authorities shall be paid into the state coffers of provinces and cities and counties at the rate of 20% at the provincial level and 80% at the municipal level respectively. 80% of the local education surcharge in the county directly under the provincial government stays in the county directly under the provincial government; Other counties and cities shall determine the 80% sharing ratio of local education surcharge through negotiation at the city and county levels, and report it to the Provincial Department of Finance, the Provincial Local Taxation Bureau and the Lanzhou Central Branch of the People's Bank of China for the record. Fill in 103 "non-tax income", 0 1 "government fund income" and 27 "local education additional income" in the government revenue and expenditure classification table when handing it over to the treasury.
Eighth local education surcharge must be levied in accordance with the scope and standards approved by the Ministry of Finance, and local governments, relevant departments and individuals shall not change the scope and standards of collection without authorization.
Article 9 Supplementary funds for local education shall be earmarked for the balanced development of compulsory education in urban and rural areas, the construction of primary and secondary school buildings, and the improvement of conditions for running primary and secondary schools and vocational education. It shall not be used to pay the salaries, benefits and bonuses of faculty and staff, and shall not be used for other purposes.
The local education surcharge concentrated by provincial finance is mainly used to support the compulsory education expenditure in economically underdeveloped areas, the construction of primary and secondary school buildings, the improvement of the conditions for running primary and secondary schools and vocational education, and the overall planning of urban and rural compulsory education development expenditure.
Tenth local education surcharge by the financial department of the people's government at or above the county level in accordance with the provisions of the government fund budget management procedures for approval before implementation. No unit may arbitrarily adjust the local education supplementary income and expenditure budget. If it needs to be adjusted for special reasons, it shall be handled in accordance with the prescribed procedures.
Article 11 The financial departments at all levels shall strengthen the special management of local education additional funds, establish and improve the financial management system of local education additional income and expenditure, uniformly calculate the income and expenditure of local education additional funds, and ensure that the local education additional income is earmarked. When spending, fill in the item-level subject names corresponding to the 205 categories of "education" and "local education additional expenditure" 10 in the government revenue and expenditure classification.
Twelfth at the end of each month, the national treasury of the people's Bank of China at all levels shall provide the financial and tax departments at the same level with monthly statements of provincial, municipal and county budget revenues. The financial and tax departments at the same level shall sign the reconciliation results when checking the consistency of report data; Inconsistent, timely contact with the treasury of the people's bank at the same level, find out the reasons, adjust the accounts in time, and ensure the accuracy of account checking.
Thirteenth local education surcharges levied by local tax authorities shall be calculated at 3% of the actual collection and storage, and shall be included in the fiscal budget of the current year by the financial department at the same level. The local tax authorities shall not directly deduct or extract from the local education surcharges collected.
Article 14 The finance, taxation, supervision and auditing departments at all levels should strengthen the supervision and inspection of the collection, cancellation and use of local education surcharges, and ensure that local education surcharges are collected and put into storage in full and on time, with special funds.
Article 15 In violation of the provisions of these measures, regions and departments that delay, reduce, exempt or expand the scope of collection without authorization, and conceal, intercept, misappropriate or levy additional local education shall be ordered by the finance, auditing and supervision department at a higher level or the finance, auditing and supervision department at the same level in conjunction with relevant departments to make corrections, in accordance with the Regulations on Punishment of Financial Violations in the State Council (the State Council Decree No.427) and the Regulations on the Administration of Non-tax Revenue of Gansu Provincial Government.
Article 16 These Measures shall come into force as of the date of the Reply of the Ministry of Finance on Agreeing to Impose Local Education Surcharge in Gansu Province. 1On June 8, 1995, the Notice on Imposing Additional Education Fees in Gansu Province jointly issued by the Provincial Local Taxation Bureau, the Provincial Department of Finance and the Provincial Education Commission was abolished at the same time.