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省财政厅:《江苏省教育费附加、地方教育附加 征收和使用管理办法》政策解读

教育
文章来源·江苏省财政厅

为多渠道筹集教育资金,规范教育费附加、地方教育附加的征收和使用管理,加快我省教育事业的发展,根据《中华人民共和国教育法》、《征收教育费附加的暂行规定》(国务院令第588号)以及国家关于调整江苏省教育费附加、地方教育附加有关政策等规定,省政府办公厅转发省财政厅等部门《江苏省教育费附加、地方教育附加征收和使用管理办法》(苏政办规〔2023〕9号,以下简称《办法》),自9月2日起施行。


一、修订背景

《省政府办公厅关于转发省财政厅等部门江苏省教育费附加地方教育附加和地方教育基金征收使用管理办法的通知》(苏政办发〔2003〕130号)已实施20年,随着形势的变化,原征收部门、征收范围、征收标准、票据使用及支出管理方面已发生重大变化,不再适应形势发展需要。为更好完善政策,有效筹集教育经费,合理高效使用教育资金,在深入调查研究和广泛座谈论证基础上,修订了本《办法》。

二、修订过程

《办法》经过前期准备、征求意见、修改完善三个阶段。

1. 前期准备。梳理我省教育费附加相关政策,参考广东、浙江等地做法,2022年8月,我厅起草了《办法》。

2. 征求意见。2022年8月,在省财政厅网站公开征求意见。9月,召集各设区市财政部门讨论修改。11月,发函征求省税务局、省教育厅和各市县财政部门意见。

3. 修改完善。对反馈的103条意见逐条梳理研究,采纳50条,未采纳53条(主要原因是与国家和省有关政策规定不符)。修改后的《办法》报经省司法厅审核,形成《办法》(修订草案),于2023年5月18日上报省政府。省政府办公厅书面征求了13个设区市政府的意见,各地反馈意见7条,其中采纳4条,未采纳3条,未采纳情况已与地方沟通一致。《办法》已通过省司法厅合法性审查。

三、《办法》的主要内容

《办法》分总则、征收管理、使用管理、绩效监督和附则,共五章十六条。

第一章总则 明确了办法修订的目的和依据、适用范围、各部门职责。

第二章征收管理 明确了征收范围、计征依据、征收标准、征收主体、征收相关规定和资金解缴。

第三章使用管理 明确了资金管理和资金用途。

第四章绩效监督 明确了征收处理依据、绩效评价与监督检查以及责任追究。

第五章附则 规定了办法施行期限以及修订废止的文件。

四、修订的主要内容

《办法》主要对三个方面进行了修订:

1. 删除地方教育基金。根据《省政府关于调整地方教育附加等政府性基金有关政策的通知》(苏政发〔2011〕3号)文件要求,我省取消征收地方教育基金。

2. 调整征收范围。根据《省政府关于调整地方教育附加等政府性基金有关政策的通知》(苏政发〔2011〕3号)及《财政部税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)要求,《办法》将征收范围扩大至包括外商投资企业、外国企业及外籍个人;计费的税种删除营业税,调整为缴纳增值税、消费税的单位和个人。

3. 调整征收标准。根据《省政府关于调整地方教育附加等政府性基金有关政策的通知》(苏政发〔2011〕3号)及《财政部国家税务总局关于对从事生产卷烟的单位征收教育费附加有关问题的通知》(财综明电〔2005〕1号)规定,《办法》将地方教育附加的征收标准由单位和个人实际缴纳“两税”总额的1%提高到2%(已自2011年2月1日起执行);同时取消对从事生产卷烟和经营烟叶产品的单位减半征收教育费附加的规定(已自2005年10月1日起执行)。