Notice of the Ministry of Finance and the Ministry of Education on Issues Concerning the Appropriation of Education Fund From Land Transfer Revenue

财政部、教育部关于从土地出让收益中计提教育资金有关事项的通知

Promulgating Institution: Ministry of Finance; Ministry of Education

Document Number: Cai Zong [2011] No. 62

Promulgating Date: 07/21/2011

Effective Date: 07/21/2011

颁布机关: 财政部; 教育部

文      号: 财综[2011]62号

颁布时间: 07/21/2011

实施时间: 07/21/2011

Text

正文

To the finance departments (bureaus) and education departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the State plan, and of the Xinjiang Production and Construction Corps:

In order to achieve the target that national financial education expenditure accounts for 4% of GDP by 2012 as set in the National Medium- and Long-Term Education Reform and Development Planning (2010-2020) and in accordance with regulations in the Opinions of the State Council Regarding Further Increasing the Government Investment in Education (Guo Fa [2011] No. 22), this Notice is hereby issued with respect to the appropriation of education fund from land transfer revenue (hereinafter referred to as "education fund") as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、教育厅(教委),新疆生产建设兵团财务局、教育局:

    为实现《国家中长期教育改革和发展规划纲要(2010—2020年)》提出的2012年国家财政性教育经费支出占国内生产总值4%目标,根据《国务院关于进一步加大财政教育投入的意见》(国发[2011]22号)的规定,现就从土地出让收益中计提教育资金(以下简称教育资金)的有关事项通知如下:

1. A unified standard shall be adopted for the appropriation of education fund and new items shall be added for separate calculation.

The cities and counties(districts) of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan (hereinafter referred to as "all regions") shall, from January 1, 2011 onwards, strictly set aside education fund at 10% of the land transfer revenue, which shall be the balance derived from the actually acquired land transfer revenue of the local treasuries of the current year from the transfer of land use right to the State-owned land through bid invitation, auction, listing and agreement, by subtracting the actually paid land acquisition expenses, relocation compensation expenses, land development expenses, appropriated agricultural land development expenses, subsidy to social security expense of peasants whose land is requisitioned, subsidy to maintain the original level of living of those peasants, settlement expenses for employees of bankrupt or restructured enterprises, expenses on land transfer business and land compensation for newly-added construction land, etc.

The education fund set aside from the land transfer revenue shall serve as a source of financial education fund of all regions, and shall not be used as an excuse to reduce education fund arranged by the public financial budget.

To ensure that the education fund is set aside in time and in full amount from the land transfer revenue in all regions, a new item "Education Fund 103014804" is added to the 2011 Government Revenue and Expenditure Classification, reflecting the education fund set aside from the land transfer revenue, which shall be calculated separately in the local treasuries.

       一、统一计提教育资金口径，增设科目单独核算

   从2011年1月1日起，各省、自治区、直辖市、计划单列市（以下简称各地区）所辖市、县（区），统一按照当年实际缴入地方国库的招标、拍卖、挂牌和协议出让国有土地使用权取得的土地出让收入，扣除当年从地方国库中实际支付的征地和拆迁补偿支出、土地开发支出、计提农业土地开发资金支出、补助被征地农民社会保障支出、保持被征地农民原有生活水平补贴支出、支付破产或改制企业职工安置费支出、支付土地出让业务费、缴纳新增建设用地土地有偿使用费等相关支出项目后，作为计提教育资金的土地出让收益口径，严格按照10%的比例计提教育资金。从土地出让收益中计提的教育资金，作为各地区计算财政性教育经费来源之一，各地区不得由此减少应当由公共财政预算安排的教育经费。

    为确保各地区及时足额从土地出让收益中计提教育资金，在《2011年政府收支分类科目》中，增设“103014804教育资金收入”科目，反映从土地出让收益中计提的教育资金，并在地方国库中实行分账核算。

2. The education fund shall be set aside on a quarterly basis and the liquidation shall be conducted on a uniform basis at the year-end.

The financial departments of all counties (districts) and cities shall set aside education fund from the land transfer revenue on a quarterly basis and carry out liquidation before the end of the liquidation period. According to relevant provisions of the 2011 Government Revenue and Expenditure Classification, the specific measures on appropriation and liquidation are as follows:

(1) Quarter-based appropriation of education fund. 

To ensure the balance of revenue and expenditure of the education fund each year, the financial departments of all cities and counties (districts) shall set aside the fund on the 10th day of April, July, October and before the end of final settlement period respectively each year. The appropriation of education fund in the fourth quarter may be carried out together with the year-end liquidation. In the case of statutory holidays, the time shall be extended accordingly. The specific appropriation formula is as follows:

The education fund to be set aside each quarter=( Revenue of State-owned land under Item 1030146 each quarter + State-owned land use right transfer revenue under Item 1030148 each quarter-supplemented land cost under Item 103014802 each quarter-appropriated land revenue under Item 103014803 each quarter-other land transfer revenue under Item 103014899-land acquisition and relocation settlement expenses under Item 2210801 each quarter-land acquisition and relocation settlement expenses under Item 2121001 each quarter- land development expenses under Item 2120802 each quarter -land development expense under item 2121002-subsidy to peasants whose land is requisitioned under Item 21210805 each quarter-land transfer business expense under Item 2120806 -relocation expense for employees of bankrupt or reconstructed enterprises under Item 2120809 each quarter) ×10%.

The financial departments of the cities and counties (districts) shall calculate the education fund due in the first half of 2011 in light of local land transfer revenue and expenditure of the first half year and the appropriation standards and formula specified in this Notice, set aside full amount of fund at one time before August 10, 2011 in principle, fill in the amount under the Item Education Fund 103014804 and meanwhile reduce the amount under Item Land Transfer Revenue103014801. All regions shall adjust the utilization of the land transfer revenue in 2011 and reduce the amount for urban constructions to guarantee sufficient source for education fund.

(2) The year-end liquidation of education fund.

At the year end, the financial departments of all cities and counties (districts) shall carry out liquidation over the appropriated education fund of the year before the end of the final settlement period 

The specific formula is as follows:

The education fund to be appropriated each year=(revenue of State-owned land under Item 1030146 each year + State-owned land use right transfer revenue under Item 1030148 each year—supplemented land cost under Item 103014802 each year-appropriated land revenue under Item 103014803 each year-other land transfer revenue under Item 103014899-land acquisition and relocation settlement expense under Item 2210801 each year-land acquisition and relocation settlement expense under Item 2121001 each year-land development expense under Item 2120802 each year-land development expense under Item 2121002-subsidy to peasants whose land is requisitioned under Item 21210805 each year-land transfer business expense under Item 2120806-relocation expense for employees of bankrupt or reconstructed enterprises under Item 2120809 each year) ×10%.

The accumulative appropriated education fund of each quarter within a year shall be equal to the total appropriated amount of the year. Where the accumulative amount is less than the total amount, a one-off compensation shall be made before the end of the final settlement period. Where the land transfer revenue in the local treasuries at the year end is not sufficient to cover the deficit, the compensation may be left out.

If the accumulative amount is greater than the total amount, the surplus shall be refunded and the amount under the Item Education Revenue 103014804 shall be reduced accordingly, as opposed to an increase under the Item Land Transfer Revenue 103014801. Where the quarterly appropriated education fund has been spent and is unable to be withdrawn, the deduction may be made from the fund of next year.

       二、教育资金按季计提，年终进行统一清算

   市、县（区）财政部门应当按季从土地出让收益中计提教育资金，并在决算清理期结束前进行统一清算。根据《2011年政府收支分类科目》的有关规定，具体计提和清算办法如下:

    （一）按照季度计提教育资金。为确保年度教育资金收支均衡，市、县（区）财政部门应当分别在每年4月、7月、10月的10日以及决算清理期结束之前分季计提教育资金，第四季度计提的教育资金可与年终清算合并进行。如遇法定节假日，可相应顺延计提时间。具体计提公式为:

    各季度计提的教育资金=（各季度1030146项国有土地收益基金收入+各季度1030148项国有土地使用权出让收入—各季度103014802目补缴的土地价款—各季度103014803目划拨土地收入—各季度103014899目其他土地出让收入—各季度2120801项征地和拆迁补偿支出—各季度2121001项征地和拆迁补偿支出—各季度2120802项土地开发支出—各季度2121002项土地开发支出—各季度2120805项补助被征地农民支出—各季度2120806项土地出让业务支出—各季度2120809项支付破产或改制企业职工安置费支出）×10%

    2011年上半年应当计提的教育资金，由市、县（区）财政部门统一按照本地区上半年土地出让收支情况以及本通知规定的计提口径和公式计算，原则上于2011年8月10日前一次性提足，并填列“103014804教育资金收入”科目，同时，相应减少“103014801土地出让价款收入”科目数额。各地区要调整2011年土地出让收益使用方向，压缩土地出让收益用于城市建设的开支规模，切实保障教育资金足额计提。

    （二）计提教育资金的年终清算。每年年度终了，市、县（区）财政部门应当于每年决算清理期结束前，对于全年计提的教育资金进行统一清算。具体公式如下:

    全年计提的教育资金=（全年1030146项国有土地收益基金收入+全年1030148项国有土地使用权出让收入—全年103014802目补缴的土地价款—全年103014803目划拨土地收入—全年103014899目其他土地出让收入—全年2120801项征地和拆迁补偿支出—全年2121001项征地和拆迁补偿支出—全年2120802项土地开发支出—全年2121002项土地开发支出—全年2120805项补助被征地农民支出—全年2120806项土地出让业务支出—全年2120809项支付破产或改制企业职工安置费支出）×10%

    年内各季累计实际计提的教育资金应当与全年应计提的教育资金数额一致。年内各季累计实际计提的教育资金少于全年应计提的教育资金数额的，应于当年决算清理期结束前一次性补足;年末地方国库中的土地出让收益不足以补足应计提教育资金数额的，可以不予补足。年内各季累计实际计提的教育资金大于全年应计提的教育资金数额的，多出部分应予退回，相应减少“103014804教育资金收入”科目，增加“103014801土地出让价款收入”科目。年内各季累计实际计提的教育资金因发生支出而无法退回的，可从次年计提的教育资金中相应抵扣。

3. The fund shall be used for education purpose solely, especially for supporting the development of basic education in rural areas.

The education fund set aside from the land transfer revenue shall be used for special purpose, especially for supporting the rural (including counties and towns, sic passim) preschool education, compulsory education and high school education (hereinafter referred to as "basic education in rural areas"), the construction, maintenance and reconstruction of school buildings and purchase of teaching equipment, etc. In detail, it includes fees incurred in the early stage, construction fee, equipment fee, check and acceptance fee upon completion, project management fee and other unpredictable fees, etc. The education fund shall not be used to cover the personnel expenditures in schools and public expenses, etc. Where there is a surplus of education fund after the need for the development of rural basic education has been satisfied, the fund may be used to cover relevant expenses stated above for urban basic education.

The education fund shall be primarily used for ten major projects in the Outline of National Medium-and-Long-Term Education Reform and Development Project (2010-2020) and projects involving the construction of basic education. The local education departments at all levels shall propose specific projects according to different stages of education development, plan them comprehensively according to the organization and implementation principles for major projects, and include them into the existing systems and policies. The projects of construction, maintenance and reconstruction of school buildings declared by local education departments at all levels shall be approved in accordance with the relevant provisions. The project of purchase of teaching equipment shall be examined and confirmed by the financial department at the same level and be carried out in strict accordance with the relevant provisions regulations on government procurement. The project feasibility statement, project approval documents, project implementation plan , fund utilization plan and other relevant materials are required when declaring other basic education projects in rural and urban areas to ensure the education fund is utilized in a scientific, reasonable and standard manner. The education fund shall be paid in accordance with relevant provisions of the national treasury management system.

The surplus of education fund arising from the appropriation and liquidation, the change/adjustment of construction projects and the cross-year projects, shall be carried over to the fund of next year.

To accurately reflect the expenditure of education fund, the Item "Expenditure on Reconstruction of Old and Dilapidated Buildings in Primary and Middle Schools in Rural Areas 2120812" is modified to Expenditure of Education Fund 2120808, with the Item statement being changed to "expenditure from land transfer revenue on the construction, maintenance, reconstruction of school buildings and purchase of teaching equipment for preschool education, compulsory education and high school education".

       三、实行专款专用，重点支持农村基础教育发展

   从土地出让收益中计提的教育资金，实行专款专用，重点用于农村（含县镇，下同）学前教育、义务教育和高中阶段（以下简称农村基础教育）学校的校舍建设和维修改造、教学设备购置等项目支出，具体包括前期工作费、工程施工费、设备购置费、竣工验收费、项目管理费和不可预见的费用等。教育资金不得用于学校人员经费、公用经费等经常性开支。各地区在保障农村基础教育发展需要的前提下，计提的教育资金仍有富余的，可以将教育资金用于城市基础教育的上述相关开支。

    教育资金优先安排《国家中长期教育改革和发展规划纲要（2010—2020年）》10个重大项目涉及基础教育的建设内容，具体项目由地方各级教育部门根据当地教育事业发展的阶段性需要提出，按照重大项目组织实施原则，统筹规划，纳入现行体制和政策体系。地方各级教育部门申报的校舍建设和维修改造项目应当按规定经批准立项，教学设备购置项目应当报同级财政部门审核确认，并严格按照政府采购有关规定执行;申报的其他农村和城市基础教育项目，需提供项目可行性说明、立项批准文件、项目实施计划和资金使用计划等相关资料，确保教育资金使用的科学性、合理性和规范性。教育资金的支付，统一按照财政国库管理制度有关规定执行。

    由于计提清算原因造成的教育资金结余，因农村和城市基础教育支出项目变更、调整等形成的教育资金结余，以及跨年度的农村和城市基础教育项目结转的教育资金，可以继续结转下年度安排使用。

    为反映教育资金支出情况，将《2011年政府收支分类科目》中“2120808农村中小学危旧房改造支出”科目，修改为“2120808教育资金安排的支出”，并将该科目说明修改为“反映土地出让收益用于学前教育、义务教育和高中阶段学校的校舍建设和维修改造、教学设备购置等项目的支出”。

4. The education fund shall be arranged based on the overall consideration and the budget and final settlement system shall be established. 

The education fund belongs to the governmental fund. The financial departments at all levels in all regions shall plan the education fund and the public financial budget fund as a whole when arranging the education fund to avoid repetitive fund arrangements for the same project.

The education fund shall be included into the departmental budget and final settlement management. The education departments at all levels in all regions shall make a detailed plan for preparing the education fund budget and establish education fund budget and final settlement systems according to the revised Government Revenue and Expenditure Classification and relevant provisions of financial departments at the same level on preparation of department budget. The education departments at all levels in all regions shall prepare the education fund revenue and expenditure budget in strict accordance with the provisions of the financial department at the same level on preparing governmental fund budget and include the budget into the separate column of the land transfer revenue and expenditure budget. The financial department at the provincial level shall view the budget in conjunction with the education department and submit the same, together with the budget guideline, to the Ministry of Finance and the Ministry of Education for record-filing before December 31 each year.

At the year end, the education departments at all levels in all regions shall prepare the education fund revenue and expenditure final settlement according to the requirement of the financial department at the same level on preparing governmental fund final settlement and include the same into the land transfer revenue and expenditure final settlement after examining and approving it with the financial department at the same level. The provincial financial departments in all regions shall prepare the education fund final settlement in their regions for the current year in conjunction with the education department and state the information on fund management in writing and submit them to the Ministry of Finance and Ministry of Education for record-filing before February 20 of the following year. The education departments at all levels in all regions shall reflect the revenue and expenditure of education fund in the departmental budget and final settlement, the source of education fund, total amount of expenditure and expenditure structure.

The adjustment of education fund revenue and expenditure budget shall be carried out in strict accordance with the relevant provisions on governmental fund budget management, land transfer revenue and expenditure budget management and departmental budget management.

       四、统筹安排财政性教育经费，建立教育资金预决算管理制度

   教育资金属政府性基金。地方各级财政部门在安排财政性教育经费时，要将教育资金与公共财政预算资金统筹安排，结合使用，避免在基础教育学校的同一个项目上重复安排资金。

    教育资金纳入部门预决算管理。地方各级教育部门要按照修订后的《政府收支分类科目》和同级财政部门有关编制部门预算的规定，细化教育资金预算编制，建立教育资金预决算管理制度。地方各级教育部门要严格按照同级财政部门有关编制政府性基金预算的规定，编制教育资金收支预算，在土地出让收支预算中予以单列反映，报经同级财政部门审核后并入土地出让收支预算，并由省级财政部门会同教育部门汇总后，于每年12月31日前连同预算编制说明一并报送财政部、教育部备案。

    每年年度终了，地方各级教育部门应当按照同级财政部门有关政府性基金决算编制的要求，编制教育资金收支决算，经同级财政部门审核后并入土地出让收支决算。各地区省级财政部门应当会同教育部门汇总编制本地区年度教育资金收支决算，并对当年教育资金收支管理情况撰写书面说明，于次年2月20日前报送财政部、教育部备案。地方各级教育部门应当在部门预算和部门决算中反映教育资金的收支情况，全面反映财政性教育经费的收入来源、支出总量和支出结构。

    教育资金收支预算的调整，要严格按照政府性基金预算管理、土地出让收支预算管理和部门预算管理的相关规定执行。

5. Specific measures shall be formulated as soon as possible to strengthen the supervision and management of education fund.

To set aside education fund from the land transfer revenue is an important approach adopted by the Central Party Committee and the State Council to ensure that national financial education expenditure accounting for 4% of GDP in 2012, which concerns the healthy development of basic education undertaking in rural and urban areas and the smooth implementation of educational reform. The financial departments and education departments at all levels shall attach great importance to the implementation of the policy while taking the whole conditions into consideration based on the uniform understanding. All regions shall work out the specific implementation measures at the earliest possible time in light of the actual conditions of the region in strict accordance with this Notice and submit the same to the Ministry and Finance and the Ministry of Education for record-filing. Where the distribution of the land transfer revenue is not in good proportion to the needs of education fund, subject to the approval of the people's government at the provincial level, and in light of the local conditions, a decision shall be made whether to bring part of the education fund into the provincial overall planning in order to balance the development of basic education in rural areas (counties, districts) and urban areas. The specific percentage to be covered by the overall planning scheme and specific measures shall be worked out by the provincial financial department and the education department and be submitted to the Ministry of Finance and the Ministry of Education for record-filing.

To manage the education fund properly is the basic requirement to promote the scientific management of the education fund and is a very important approach to improve the effectiveness of fund utilization. The financial departments and education departments at all levels shall strengthen the supervision of the education fund and accept the audit supervision according to the law. They shall also appropriate the education fund in time and in full amount and ensure the fund is used properly and shall increase education investment and improve the effectiveness of fund utilization. Any appropriation, utilization and management of education fund against this Notice shall be handled according to Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council).

Ministry of Finance

Ministry of Education

July 21, 2011

       五、抓紧制定具体实施办法，加强教育资金监督管理

   从土地出让收益中计提教育资金，是党中央、国务院为确保2012年实现财政性教育经费支出占国内生产总值比例达到4%目标做出的一项重要举措，关系到我国农村和城市基础教育事业的健康发展，关系到教育改革发展的顺利进行。各级财政、教育部门要站在全局高度，统一思想，提高认识，高度重视并尽快落实政策。各地区要严格按照本通知规定，结合本地区实际情况，抓紧制定具体实施办法，报财政部、教育部备案。土地出让收益分布与教育资金需求不匹配的地区，经省级人民政府批准，可以根据实际情况，决定省级是否统筹部分教育资金，以平衡本地区相关市、县（区）农村和城市基础教育发展，具体统筹比例和办法由省级财政部门会同教育部门制定，报财政部、教育部备案。

    管好用好教育资金，是全面推进财政性教育经费科学化精细化管理的基本要求，是提高财政性教育经费使用效益的重要保证。各级财政、教育部门要加强教育资金监督管理，依法接受审计监督，及时足额计提教育资金，确保教育资金按照规定用途使用，切实加大教育投入，着力提高教育资金使用效益。对于不按照本通知规定计提、使用和管理教育资金的，要严格按照《财政违法行为处罚处分条例》（国务院令第427号）有关规定进行处理。

    财政部

   教育部

    二○一一年七月二十一日