Notice of the Ministry of Finance on Further Implementing the Policies Concerning Appropriation of Education Fund from Land Transfer Revenue

财政部关于进一步落实从土地出让收益中计提教育资金相关政策的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Zong [2012] No. 2

Promulgating Date: 01/12/2012

Effective Date: 01/12/2012

颁布机关: 财政部

文      号: 财综[2012]2号

  颁布时间: 01/12/2012  

实施时间: 01/12/2012

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

In order to fulfill the target that that national financial education expenditure accounts for 4% of GDP by 2012, the Ministry of Finance and the Ministry of Education printed and distributed the Notice of the Ministry of Finance and the Ministry of Education on Issues Concerning the Appropriation of Education Fund From Land Transfer Revenue (Cai Zong [2011] No. 62), and most local areas have been able to formulate detailed rules to implement the policy concerning appropriation of education fund. However, certain local areas have failed to do an effective job in implementing the policy. In order to further implement the policy concerning appropriation of education fund from land transfer revenue (hereinafter referred to as "education fund"), and ensure the full amount of education fund is set aside according to the schedule and utilized effectively, the relevant matters are hereby announced as follows:

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

    为实现2012年国家财政性教育经费支出占国内生产总值4%的目标,2011年7月,财政部、教育部印发了《关于从土地出让收益中计提教育资金有关事项的通知》(财综[2011]62号),大多数地区能够及时制定实施细则,认真落实计提教育资金政策。但也有个别地区存在落实不力问题。为进一步落实从土地出让收益中计提教育资金(以下简称教育资金)政策,确保及时足额计提和有效使用,现就有关事项通知如下:

1. Ensuring that the education fund for the year 2011 is set aside in full amount. As it is explicitly prescribed in the document numbered "Cai Zong [2011] No. 62", from January 1, 2011 onwards, local areas shall set aside 10% of the land transfer revenue as education fund, which shall be done on a quarterly basis, and the settlement shall be conducted on a uniform basis at the year-end. Financial departments of local areas shall, in strict accordance with the appropriation standard, formula, and settlement method prescribed in the document numbered "Cai Zong [2011] No. 62", carry out settlement of the education fund set aside in 2011 in a uniform manner before the end of the final settlement period of 2011. Where the education fund was not set aside in 2011, or the aggregate amount of education fund set aside in each quarter of 2011 is less than the required amount of the whole year, such differences shall, in principle, be made up before the end of the final settlement period of 2011, so as to effectively guarantee that the education fund of 2011 is set aside in full amount. No area may reduce the amount to be set aside by any means or on any ground, or through increasing the costs and expenses in a fraudulent manner.

       一、确保2011年教育资金足额计提。财综[2011]62号文件明确规定,各地区自2011年1月1日起,从土地出让收益中计提10%的教育资金,并实行按季预提,年终统一清算。地方各级财政部门应严格按照财综[2011]62号文件规定的计提口径、公式和清算方法,在2011年财政决算清理期结束前,对2011年计提的教育资金进行统一清算。对于2011年尚未计提或年内各季累计计提的教育资金少于全年应计提的教育资金数额的,原则上应在2011年财政决算清理期结束前一次性补足,以切实保障2011年教育资金足额计提。任何地区不得以任何理由和方式虚增成本费用,减少计提数额。

2. Setting aside education fund for 2012 in strict accordance with the requirements. The financial departments at all levels shall, when preparing land transfer revenue and expenditure budget, take into full account the education fund to be set aside, prepare education fund revenue and expenditure budget separately, set aside education fund on a quarterly basis in strict accordance with the appropriation standard, proportion, and formula prescribed in the document numbered "Cai Zong [2011] No. 62", so as to ensure that the education fund for 2012 is set aside in full amount according to the schedule. No area may reduce the appropriation proportion, change the appropriation method, increase the costs and expenses in a fraudulent manner, or delay the appropriation schedule. 

       二、2012年教育资金要严格按规定计提。各级财政部门在编制土地出让收支预算时,应充分考虑计提教育资金因素,单独编制教育资金收支预算,严格按照财综[2011]62号文件规定的计提口径、比例和公式按季预提教育资金,确保2012年教育资金及时足额计提。各地区不得降低计提比例、改变计提方式、虚增成本费用、拖延计提时间。

3. Guaranteeing the effective utilization of education fund. The education fund set aside from land transfer revenue shall be used primarily for supporting the basic education in rural areas. The financial departments at all levels shall urge the education departments at the same level to, based on the needs of education development in the local areas, according to the principles for organizing and implementing major projects, make overall planning, ensure the early-stage preparation work for the projects, and declare the projects to be supported by education fund as required in a timely manner. The financial departments shall examine and confirm the declared projects, make overall planning on fund utilization, divide education fund to each specific project as early as possible, and allocate the fund in a timely manner according to the requirements of the national treasury management system and progress of the projects, so as to ensure the education fund is utilized in a scientific, reasonable, standard, and effective manner.

       三、切实保障教育资金有效使用。从土地出让收益中计提的教育资金,重点用于支持农村基础教育。各级财政部门应督促同级教育主管部门根据当地教育事业发展的阶段性需要,按照重大项目组织实施原则,统筹规划,做好项目的前期准备工作,尽快按规定要求申报教育资金支持的项目。财政部门应及时对申报项目进行审核确认,统筹资金使用方向,尽早将教育资金分解落实到具体项目,并按财政国库管理制度要求和项目进度及时拨付资金,确保教育资金使用的科学性、合理性、规范性和有效性。

4. Further strengthening education fund administration. Local financial departments at all levels shall, in accordance with the the document numbered "Cai Zong [2011] No. 62", include the education fund into the separate column of the government revenue and expenditure classification,and calculate the same separately. Meanwhile, efforts shall be made to strengthen education fund revenue and expenditure supervision and administration, and summarize the education fund appropriation and expenditure progress on a monthly basis. Besides, it shall be guaranteed that education fund is used for designated purposes and shall not be embezzled or misappropriated for other purposes, thus improving the effectiveness of education fund utilization.

Ministry of Finance

January 12, 2012

       四、进一步加强教育资金管理。地方各级财政部门要严格按照财综[2011]62号文件规定，将教育资金在政府收支分类科目中单列反映、分账核算。同时，要加强教育资金收支监督管理，分月掌握教育资金计提情况和支出进度，保障教育资金专款专用，严禁挤占和挪作他用，以切实提高教育资金使用效益。

    财政部

    二○一二年一月十二日