KYB CHINA(1986年4月28日国务院发布 根据1990年6月7日《国务院关于修改〈征收教育费附加的暂行规定〉的决定》第一次修订 根据2005年8月20日《国务院关于修改〈征收教育费附加的暂行规定〉的决定》第二次修订 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第三次修订)
(Promulgated by the State Council on April 28, 1986; first revision according to the Decision of the State Council on Amending the Interim Provisions on the Levy of Education Surcharge on June 7, 1990; second revision according to the Decision of the State Council on Amending the Interim Provisions on the Levy of Education Surcharge on August 20, 2005; third revision according to the Decision of the State Council on Repealing and Amending Some Administrative Regulations on January 8, 2011)
为贯彻落实《中共中央关于教育体制改革的决定》，加快发展地方教育事业，扩大地方教育经费的资金来源，特制定本规定。
These provisions are formulated to implement the Decision of the Central Committee of the Communist Party of China on the Reform of the Education System, accelerate the development of local education, and expand the sources of funding for local education.
凡缴纳消费税、增值税、营业税的单位和个人，除按照《国务院关于筹措农村学校办学经费的通知》(国发〔1984〕174号文)的规定，缴纳农村教育事业费附加的单位外，都应当依照本规定缴纳教育费附加。
All units and individuals that pay consumption tax, value-added tax, or business tax, except those that pay the rural education surcharge in accordance with the Notice of the State Council on Raising Funds for Rural School Operation (Guo Fa [1984] No. 174), shall pay the education surcharge in accordance with these provisions.
教育费附加，以各单位和个人实际缴纳的增值税、营业税、消费税的税额为计征依据，教育费附加率为3%，分别与增值税、营业税、消费税同时缴纳。
The education surcharge shall be levied based on the actual amount of value-added tax, business tax, and consumption tax paid by each unit and individual. The education surcharge rate is 3%, and it shall be paid simultaneously with the value-added tax, business tax, and consumption tax, respectively.
除国务院另有规定者外，任何地区、部门不得擅自提高或者降低教育费附加率。
Unless otherwise provided by the State Council, no region or department may arbitrarily raise or lower the education surcharge rate.
依照现行有关规定，除铁道系统、中国人民银行总行、各专业银行总行、保险总公司的教育附加随同营业税上缴中央财政外，其余单位和个人的教育费附加，均就地上缴地方财政。
In accordance with current relevant provisions, except for the education surcharge of the railway system, the People's Bank of China head office, the head offices of specialized banks, and the insurance head office, which is paid to the central finance together with the business tax, the education surcharge of other units and individuals shall be paid to the local finance on site.
教育费附加由税务机关负责征收。
The education surcharge shall be collected by the tax authorities.
教育费附加纳入预算管理，作为教育专项资金，根据“先收后支、列收列支、收支平衡”的原则使用和管理。地方各级人民政府应当依照国家有关规定，使预算内教育事业费逐步增长，不得因教育费附加纳入预算专项资金管理而抵顶教育事业费拨款。
The education surcharge shall be included in budget management as a special education fund, and shall be used and managed in accordance with the principle of 'collection before expenditure, separate listing of revenue and expenditure, and balance of revenue and expenditure.' Local people's governments at all levels shall, in accordance with relevant state regulations, gradually increase the budgetary education funds, and shall not offset the allocation of education funds due to the inclusion of the education surcharge in the budget special fund management.
教育费附加的征收管理，按照消费税、增值税、营业税的有关规定办理。
The collection and management of the education surcharge shall be handled in accordance with the relevant provisions on consumption tax, value-added tax, and business tax.
企业缴纳的教育费附加，一律在销售收入(或营业收入)中支付。
The education surcharge paid by enterprises shall be paid from sales revenue (or operating revenue).
地方征收的教育费附加，按专项资金管理，由教育部门统筹安排，提出分配方案，商同级财政部门同意后，用于改善中小学教学设施和办学条件，不得用于职工福利和发放奖金。
The education surcharge collected locally shall be managed as a special fund, and shall be arranged by the education department in a unified manner. After consulting with the finance department at the same level, the distribution plan shall be used to improve the teaching facilities and conditions of primary and secondary schools, and shall not be used for employee welfare or the distribution of bonuses.
铁道系统、中国人民银行总行、各专业银行总行、保险总公司随同营业税上缴的教育费附加，由国家教育委员会按年度提出分配方案，商财政部同意后，用于基础教育的薄弱环节。
The education surcharge paid by the railway system, the People's Bank of China head office, the head offices of specialized banks, and the insurance head office together with the business tax shall be distributed by the State Education Commission on an annual basis. After consulting with the Ministry of Finance, it shall be used for the weak links in basic education.
地方征收的教育费附加，主要留归当地安排使用。省、自治区、直辖市可根据各地征收教育费附加的实际情况，适当提取一部分数额，用于地区之间的调剂、平衡。
The education surcharge collected locally shall mainly be retained for local use. Provinces, autonomous regions, and municipalities directly under the Central Government may, based on the actual situation of local education surcharge collection, appropriately extract a portion of the amount for regional adjustment and balance.
地方各级教育部门每年应定期向当地人民政府、上级主管部门和财政部门，报告教育费附加的收支情况。
Local education departments at all levels shall regularly report the revenue and expenditure of the education surcharge to the local people's government, the higher competent department, and the finance department each year.
凡办有职工子弟学校的单位，应当先按本规定缴纳教育费附加；教育部门可根据它们办学的情况酌情返还给办学单位，作为对所办学校经费的补贴。办学单位不得借口缴纳教育费附加而撤并学校，或者缩小办学规模。
Units that run schools for their employees' children shall first pay the education surcharge in accordance with these provisions; the education department may, based on the school-running situation, return a portion to the school-running unit as a subsidy for the school's operating expenses. The school-running unit shall not use the payment of the education surcharge as an excuse to close or merge schools, or to reduce the scale of school operation.
征收教育费附加以后，地方各级教育部门和学校，不准以任何名目向学生家长和单位集资，或者变相集资，不准以任何借口不让学生入学。
After the levy of the education surcharge, local education departments and schools at all levels shall not, under any pretext, raise funds from students' parents or units, or engage in disguised fundraising, nor shall they use any excuse to prevent students from attending school.
对违反前款规定者，其上级教育部门要予以制止，直接责任人员要给予行政处分。单位和个人有权拒缴。
Those who violate the provisions of the preceding paragraph shall be stopped by their higher education department, and the directly responsible persons shall be given administrative sanctions. Units and individuals have the right to refuse payment.
本规定由财政部负责解释。各省、自治区、直辖市人民政府可结合当地实际情况制定实施办法。
These provisions shall be interpreted by the Ministry of Finance. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may formulate implementation measures based on local actual conditions.
本规定从1986年7月1日起施行。
These provisions shall come into effect on July 1, 1986.