齐齐哈尔市市区中小学教育经费核定办法暂行规定
黑龙江省齐齐哈尔市人民政府
齐齐哈尔市人民政府印发齐齐哈尔市市区中小学教育经费核定办法暂行规定的通知
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齐齐哈尔市市区中小学教育经费核定办法暂行规定
为进一步深化我市教育事业改革，不断优化财政教育支出结构，促进教育资源合理配置，依据《中华人民共和国教育法》的有关规定，结合我市实际情况，特制定齐齐哈尔市市区中小学教育经费核定办法暂行规定.
一、意义目的。制定和实施中小学教育经费核定办法暂行规定是我市教育事业单位改革的客观需要和必然要求，是巩固“两基”成果的有效途径，是推进教育资源重组和优化，加强教师队伍建设，提高教学质量和办学效益的重要手段；它可以有效地解决当前教育经费核定存在的“平均主义”、吃财政“大锅饭”等问题，提高财政资金的使用效益，进一步推动和促进我市教育事业的发展。
二、基本原则。一是坚持“养事不养人、养老不养小”的原则；二是坚持按省核定的中小学教师编制确定中小学经费定额的原则；三是坚持确保我市中小学教育事业发展基本需求与财政承受能力相适应的原则； 四是坚持因地制宜， 区别对待，动态管理的原则；五是坚持做到定额测算依据充分，定额标准切实合理的原则。
三、定额标准。为确保定额标准切合实际、科学合理，考虑到各学校所处的地理位置(中心城区、郊区、农村)不同，重点校和一般学校不同，各校生源不同等特点，对市区政府举办的高中、初中和小学学校按不同类型分别确定定额标准。
(一)高中：重点高中每生年人均经费定额为1，500元。普通高中每生年人均经费定额为1，700元。(3)职业高中每生年人均经费定额为l，600元。
(二)初中：一类学校(指市区示范学校，地处中心城区且生源较多)每生年人均经费定额为1，400元，二类学校每生年人均定额为l，500元，三类学校(乡镇以下学校)每生年人均定额为1，600元。
(三)小学：一类学校(同上)每生年人均定额为1，100元，二类学校每生年人均定额为1，200元，三类学校(同上)每生年人均定额为1，400元。
对于每个学校具体划分类别及定额标准，由各区财政部门与教育主管部门经认真测算后确定。
四、核定方法。
(一)年初财政部门按照对某学校确定的生均定额标准，以其上年末实际在校学生为基数，核定该校年度财政核拨在职人员经费和公用经费指标(含公杂，水电，公用，职工取暖费，教学行政费及零星购置维修费等)。在每个新学年开始时各级财政部门根据各学校招生数量变化情况适时调整经费指标。对规模过小、生源严重不足、布局调整又不能撤销的小学校，财政可适当安排一定数额的项目经费。
(二)考虑到各学校成立时间、历史沿革的不同，离退休人员数量差别较大，所以生均定额不包括离退休人员。对离退休经费由财政部门单独核定.
(三)在事业单位改革期间，对退养、病退及分流人员等，要按照《齐齐哈尔市事业单位改革人员竞岗聘用和分流安置实施意见》由财政单独核拨，经费。
(四)对省市财政、教育部门下达的专项经费和本级安排大型维修购置专项经费，不计算在生均定额指标内。
五、具体要求。一是各级财政部门要严格按生均定额标准核定经费，并对学校实行“超支不补，结余留用”的管理办法。二是各级教育部门要积极主动配合财政部门，认真抓好落实。打破区域限制，允许学生合理流动，同时要根据教学需要适时调整编制和师资力量。三是除遇国家统一调资等政策性因素外，原则上不调整生均定额标准。四是学校要如实申报在校学生数，严禁弄虚作假，审计、监察部门要加强监督检查，一经发现虚报学生数的学校，加倍抵减经费，抵减经费的10％由学校负责人个人承担，同时追究学校负责人行政责任。
六、适用范围。本规定适用于市区由政府主办的全日制高中、初中和小学学校(不含私立学校和公办私助校自费生)，
七、本规定从2003年9月1日起开始施行。
八、本规定由市财政部门负责解释。各县(市)可参照本规定执行或结合本地实际情况重新确定生均定额标准。
车辆购置附加费征收办法(附英文)
国务院
车辆购置附加费征收办法(附英文)
1985年4月2日，国务院
办法
第一条 公路是为全社会服务的基础设施。为加快公路建设，以满足社会经济发展和人民生活水平提高对公路交通日益增长的需要，决定设置车辆购置附加费，作为公路建设专用的一项资金来源，特制定本办法。
第二条 车辆购置附加费在全国范围内征收，每辆车只征一次。
第三条 凡购买或自行组装使用的车辆（不包括人力车、兽力车和自行车，下同），在购买时或投入使用之前必须缴纳车辆购置附加费。
第四条 车辆购置附加费以车辆的购买者或使用者（包括国家机关和军队）为义务缴费人（以下简称缴费人）。
第五条 车辆购置附加费的征收范围如下：
（一）国内生产和组装（包括各种形式的中外合资和外资企业生产和组装的，下同）并在国内销售和使用的大、小客车、通用型载货汽车、越野车、客货两用汽车、摩托车（二轮、三轮）、牵引车、半挂牵引车以及其它运输车（如厢式车、集装箱车、自卸汽车、液罐车、粉状粒状物散
装车、冷冻车、保温车、牲畜车、邮政车等）和挂车、半挂车、特种挂车等。
（二）国外进口的（新的和曾使用过的）前款所列车辆。
第六条 下列车辆免征车辆购置附加费：
（一）设有固定装置的非运输用车辆。
（二）外国驻华使领馆自用车辆，联合国所属驻华机构和国际金融组织自用车辆。
（三）其他经交通部、财政部批准免征购置附加费的车辆。
第七条 车辆购置附加费的征收管理工作由交通部门负责，并由本办法所列单位代征。
第八条 国内生产或组装的车辆，其车辆购置附加费由生产厂或组装厂代征，以车辆的实际销售价格为计费依据。组装自用的车辆向所在地交通部门缴纳车辆购置附加费，参照同类车辆的当地价格计费。国内生产和组装的车辆购置附加费费率均为百分之十。
第九条 国外进口的车辆，其车辆购置附加费由海关代征，以计算增值税后的计费组合价格（即到岸价格＋关税＋增值税）为计费依据，费率为百分之十五。
第十条 缴费人缴纳车辆购置附加费后，发给统一的缴费凭证。缴费凭证由交通部统一制定格式。
第十一条 缴费人缴纳车辆购置附加费取得缴费凭证后，才能向交通监理或公安车管部门申请车辆牌照。如交通监理或公安车管部门发现有漏缴情况，应责成缴费人向当地交通部门缴纳费款，并增收补办费。
第十二条 购车人购买免征车辆购置附加费的车辆，应向所在地交通部门申请，办理免征手续，取得免征凭证后，才能向交通监理或公安车管部门申请车辆牌照。
第十三条 车辆购置附加费的收入列为交通部专户存入中国工商银行，并由各地工商银行负责划转。
第十四条 对车辆购置附加费，免征国家能源交通建设基金。
第十五条 车辆购置附加费的全部收入作为国家公路发展基金的一项来源。基金的使用由交通部按照国家有关规定统一安排。
第十六条 各级交通部门统一管理、监督车辆购置附加费的征收、上缴。车辆购置附加费的代征单位应建立专门帐目，按期将征收的费款存入当地工商银行交通部车辆购置附加费专户，并向负责征收的交通部门填报有关报表。代征单位可以提取代征费款的千分之三，作为代征手续费。
第十七条 负责征收费款的交通部门有权检查代征单位的代征代缴情况，如发现有不按本办法办理的，应要求其立即改正；有漏征、滞缴费款情况时，应处以罚款。
第十八条 缴费人不按本办法缴纳费款的，除追缴费款外，并酌情处以应缴费款五倍以下的罚款。伪造凭证的，依法惩处。
第十九条 缴费人同征收部门在缴费问题上发生争议时，必须先按征收部门的决定缴费，然后向上一级交通部门、财政部门申请复议。
第二十条 对检举揭发漏缴车辆购置附加费和伪造凭证的单位或个人，应给予奖励。
第二十一条 本办法由交通部、财政部负责解释，并制定实施细则。
第二十二条 本办法自一九八五年五月一日起施行。
MEASURES FOR THE IMPOSITION OF SURCHARGES FOR PURCHASES OF MOTORVEHICLES
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
MEASURES FOR THE IMPOSITION OF SURCHARGES FOR PURCHASES OF MOTOR
VEHICLES
(Promulgated by the State Council on April 2, 1985)
Article 1
Highways are infrastructure to serve the whole society. To speed up the
construction of highways so as to meet the increasing demands for highways
owing to the socioeconomic development and the rising living standards of
the people, these Measures are formulated based on the decision to impose
surcharges for purchases of motor vehicles as a special source of funds
for the construction of highways.
Article 2
Surcharges for purchases of motor vehicles are imposed nationwide and each
vehicle purchased shall be surcharged only once.
Article 3
A surcharge must be paid for all purchased motor vehicles to be assembled
and used by the purchasers themselves (not including manpowered vehicles,
animal-drawn vehicles or bicycles) upon purchase or actual use.
Article 4
The purchasers or users (including State organs and armed forces) of the
vehicles are obliged to the surcharge (hereinafter referred to as payers).
Article 5
Surcharges shall apply to purchases of the following motor vehicles:
(1) Domestically manufactured or assembled vehicles for domestic sale and
use (including those manufactured and assembled by various forms of joint
ventures and foreign-capital enterprises). These include buses, mini-
buses, general-purpose freight vehicles, cross-country vehicles, passenger
vans, two-wheel and three-wheel motorcycles, tractor trucks. semi-tractor
trucks, other transport vehicles (including delivery vans, container,
trucks, tipper lorries, tankers, lorries for transporting powdered or
particulate cargoes in bulk, cold storage and heat preservation vans,
cattle vans, mail vehicles, etc.) as well as trailers, semi-trailers and
trailers for special usage.
(2) All imported (new ones and the second-hand) vehicles as listed in the
preceding paragraph.
Article 6
The following vehicles shall be exempt from surcharges:
(1) Vehicles with fixed installations for purposes other than
transportation.
(2) Vehicles used by foreign embassies and consulates, representative
offices of the UN organizations and international financial organizations
in China.
(3) Other vehicles exempt from surcharges as approved by the Ministry of
Communications and Ministry of Finance.
Article 7
The collection of the surcharge for purchases of motor vehicles shall be
administered by the communications departments and the surcharges shall be
collected on their behalf by the units listed in these Measures.
Article 8
The surcharge for the vehicles manufactured and assembled domestically
shall be collected by the producers or assemblers; the rate of the
surcharge shall be calculated on the basis of the actual sale price. The
surcharge for vehicles assembled and used by the purchaser shall be paid
at the local communications departments and the rate be calculated on the
basis of the local market price of similar vehicles. The rate of the
surcharge for domestically manufactured and assembled vehicles is 10 per
cent.
Article 9
The surcharge for imported vehicles shall be collected by the Customs. The
rate shall be 15 per cent based upon a combined price (i.e. C.I.F. +
duties + the value added tax.)
Article 10
The payers, upon surcharge payment, shall be issued "surcharge-paid"
certificates. The form of certificates shall be devised by the Ministry of
Communications.
Article 11
Only with "surcharge-paid" certificates can the payers apply for vehicle
licence plates to the communications superintendencies or vehicle control
departments of the public security organs, which shall, in cases of
evasion of payment, order the evaders to pay the surcharges at the local
communications departments, with an additional service charge.
Article 12
Purchasers of the vehicles that are exempt from the surcharge shall apply
to the local communications departments for exemption certificates before
registration with the local communications superintendencies or public
security organs for vehicle license plates.
Article 13
The incomes from the collection of surcharges for purchases of motor
vehicles shall be deposited with the China Industrial and Commercial Bank
in a special account of the Ministry of Communications and shall be
transferred to the account by the Bank's local branches.
Article 14
The surcharges for purchases of motor vehicles shall be exempt from the
State Fund for Energy and Transportation development.
Article 15
The entire income of surcharges for purchases of motor vehicles shall be a
source of funds for the country's highway development. The funds shall be
used under the unified arrangement of the Ministry of Communications
according to relevant regulations of the State.
Article 16
The collection and transfer of the surcharges are administered and
supervised in a unified way by communications departments at various
levels. The collecting units for surcharges for purchases of motor
vehicles shall establish special account books and deposit the money
collected in the special accounts of the Ministry of Communications for
surcharge for purchase of motor vehicles at the local industrial and
commercial branch banks. They shall also fill out relevant forms and
statements and submit them to the communications departments in charge of
collecting the surcharges. The collecting units are entitled to draw 0.3
per cent of the amount collected as service charge.
Article 17
The communications departments in charge of the surcharges have the right
to supervise the collecting units with respect to the conditions of the
collection and transfer. Immediate rectification shall be required for
any failure to act upon these Measures; and fines shall be imposed on
surcharge omissions or delayed transfers.
Article 18
Payers who fail to pay surcharges according to these Measures shall make
up the payment and, in addition, be imposed according to the
circumstances, a fine up to five times or less the amount due. Forgery of
certificates shall be punished according to law.
Article 19
In cases where disputes occur between the payers and the collecting
departments, the payers shall pay first as demanded and then apply to
higher communications departments or finance departments for
reconsideration.
Article 20
Individuals and units that expose or report on cases of surcharge evasion
or certificate forgery shall be awarded.
Article 21
The Ministry of Communications and the Ministry of Finance shall be
responsible for the interpretation of these Measures and the formulation
of the rules for the implementation thereof.
Article 22
These Measures shall go into effect on May 1, 1985.
