Hebei Province Local Education Additional Collection and Use Management Regulations (2022 Edition)

Hebei Province Local Education Additional Collection and Use Management Regulations

Hebei Provincial People's Government

Full text valid

2022.2.24

  (Hebei Provincial People's Government Order [2003] No. 8 announced on October 25, 2003 According to the first amendment to the Hebei Provincial People's Government Order [2010] No. 2 on February 26, 2010  According to the second amendment to the Hebei Provincial People's Government Order [2011] No. 4 on February 9, 2011  According to the third amendment to the Hebei Provincial People's Government Order [2012] No. 13 on December 18, 2012 According to the fourth amendment to Hebei Provincial People’s Government Order [2020] No. 2 on October 31, 2020According to the fifth amendment to the Hebei Provincial People's Government Order [2022] No. 1 on January 9, 2022)

  Article 1 In order to increase the capital investment in local education and promote the education affairs of the provinceThese regulations are formulated in accordance with relevant national regulations for industrial development.

  Article 2 Units and individuals who pay value-added tax and consumption tax within the administrative region of this province, except as provided for in Article 4 of these regulations,All shall pay the local education surcharge.

  Article 3 The financial and education administrative departments of the people's governments at or above the county level shall be responsible for the use and management of the local education surcharge according to their respective division of responsibilities.

  Taxation authorities at all levels are responsible for the collection of local education surtax.

  Article 4 Value-added tax levied by customs on imported productsLocal education surcharges and consumption taxes are not levied.

  If the tax is refunded due to the reduction or exemption of value-added tax and consumption tax, the local education surcharge that has been collected should be refunded at the same time.

  Article 5 Local education surcharge shall be levied at a rate of 2% based on the actual amount of value-added tax and consumption tax paid.

  Article 6 Local education surchargeThe tax shall be levied according to the prescribed scope and standards. No unit or individual may reduce or exempt the local education surtax without authorization.

  Article 7 The local education surtax shall be composed of value-added tax and consumption taxThe tax authority where the taxpayer is located collects the education surcharge at the same time.

  Article 8: The local education surcharge shall be regarded as provincial revenue. After collection, it shall be paid to the provincial treasury on the spot and included in the provincial budget budget.Accounting management.

  The specific treasury method for local education surcharges shall be formulated by the provincial finance department in conjunction with the provincial tax authorities and the Shijiazhuang Central Branch of the People's Bank of China.

 Units and individuals may not occupy, withhold or misappropriate.

  Article 10 The audit agency shall implement audit supervision in accordance with the law on the collection, use and management of local education surcharges.

  Article 11  Anyone who violates these regulations and refuses to pay the local education surcharge shall be warned by the tax authorities and ordered to pay within a time limit; if the payment is not made within the time limit, in addition to paying the overdue local education surcharge,Punishment.

  Article 12 Staff of departments and units that collect, use, supervise and manage local education additional funds have one of the following behaviorsIf it constitutes a crime, criminal liability shall be investigated in accordance with the law:

  (1) Reducing or exempting local education surtax without authorization;

  (2) Withholding or misappropriating local education surcharges;

  (3) Other acts of neglect of duty, abuse of power, and malpractice for personal gain.

  ThirteenthArticle  These regulations shall come into effect on December 1, 2003. The "Notice on the Implementation Measures for the Collection of Higher Education Surcharges" issued by the Provincial People's Government on December 29, 1995, with the approval of the Provincial People's Government, shall be abolished at the same time.