Opinions of the State Council Regarding Further Increasing the Government Investment in Education

国务院关于进一步加大财政教育投入的意见

Promulgating Institution: State Council

Document Number: Guo Fa [2011] No. 22

Promulgating Date: 06/29/2011

Effective Date: 06/29/2011

颁布机关:国务院

文      号: 国发[2011]22号

颁布时间: 06/29/2011

实施时间: 06/29/2011

To the people's governments in all provinces, autonomous regions and municipalities directly under the Central Government, all ministries and commissions of, and all organizations directly under, the State Council:

The Outlines of National Plans for Medium and Long-Term Education Reform and Development (Years 2010-2020) (hereinafter referred to as "the Outlines of Education Plans") clearly states that the proportion of government spending on education against the gross domestic product (GDP) shall achieve the target of 4% by year 2012 (hereinafter referred to as "the 4% target"). In order to ensure that this target will be achieved on schedule and promote the development of education as a priority, the following opinions are hereby put forward:

    各省、自治区、直辖市人民政府,国务院各部委、各直属机构:

    《国家中长期教育改革和发展规划纲要(2010-2020年)》(以下简称《教育规划纲要》)明确提出,到2012年实现国家财政性教育经费支出占国内生产总值比例达到4%的目标(以下简称4%目标)。为确保按期实现这一目标,促进教育优先发展,现提出如下意见:

1. Understanding the importance and urgency of increasing the government investment in education fully

Investment in education is a foundational and strategic investment that supports the long-term development of the State. It is an important physical basis for the development of education and the focus of the protection in public finance. The Party Central Committee and the State Council have always been upholding the development of education as a priority and placing high emphasis on the increase in the government investment in education. They have successively released a series of policies and measures to increase the government investment in education. Under the concertedly effort put in by all regions and all relevant departments, the government investment in education in China has continued to increase substantially. For years 2001-2010, the investment in education under public finance has increased from RMB 270 billion to RMB 1.42 trillion, an average annual growth of 20.2%. This is higher than the extent of average annual growth in fiscal revenue for the same period. The proportion of the expenditure in education against the fiscal expenditure has risen from 14.3% to 15.8% and has become the largest expenditure in public finance. Substantial increase in the government investment in education will provide strong support for the reform and development of education. Currently, free and compulsory education has been fully implemented in urban and rural areas in China. Vocational education is developing rapidly. Tertiary education is moving into the popularization phase. The conditions for running schools have improved significantly. Equity in education has made a major stride forward.

Continuing to increase the fiscal investment in education under the new situation and achieving the 4% target are urgent requirements for in-depth implementation of the spirits of 17th Party Congress and Fifth Plenary Session of the 17th CPF Central Committee and promoting scientific development and building of a powerful nation with human resources, important assurance for implementing the Outlines of Education Plans comprehensively and advancing the development of education as a priority, and an urgent mission in performing the functions of public finance, accelerating the reform in fiscal and tax systems, and improving the basic systems for public services. The local People's Government at all levels and all relevant departments must realistically implement the education guidelines of the Party, grasp in-depth the important significance of increasing the government investment in education, improve the thinking and understanding further, strengthen the sense of responsibility and urgency, and adopt powerful measures, so as to realistically ensure that priority is given to the arrangement of education development in economic and social development plans, priority is given in securing fiscal funds for the investment in education, and priority is given in public resources to meet the needs in the development of education and human resources.

Realizing the 4% target on schedule involves the injection of large quantum of funds and tasks which are extremely arduous. All regions and all relevant departments are to conscientiously implement various types of policies and measures of the State Council pertaining to the broadening of the channels for source of fiscal funding for education, and further adjust and optimize the structure of fiscal expenditure so as to effectively increase the proportion of education expenditure against the expenditure under public finance. The Central Finance is to play an exemplary role fully by further increasing the effort in transfer payments for the development of education in the local, especially the central and western region, at the same time, increasing the education expenditure at its own level. The local People's Government at all levels shall realistically carry out overall planning, execute accountability and increase the investment in education substantially according to the requirements in the Outlines of Education Plans and based on the developmental needs of the education in their own regions.

       一、充分认识加大财政教育投入的重要性和紧迫性

    教育投入是支撑国家长远发展的基础性、战略性投资,是发展教育事业的重要物质基础,是公共财政保障的重点。党中央、国务院始终坚持优先发展教育,高度重视增加财政教育投入,先后出台了一系列加大财政教育投入的政策措施。在各地区、各有关部门的共同努力下,我国财政教育投入持续大幅增长。2001—2010年,公共财政教育投入从约2700亿元增加到约14200亿元,年均增长20.2%,高于同期财政收入年均增长幅度;教育支出占财政支出的比重从14.3%提高到15.8%,已成为公共财政的第一大支出。财政教育投入的大幅增加,为教育改革发展提供了有力支持。当前,我国城乡免费义务教育全面实现,职业教育快速发展,高等教育进入大众化阶段,办学条件显著改善,教育公平迈出重大步伐。

    新形势下继续增加财政教育投入,实现4%目标,是深入贯彻党的十七大和十七届五中全会精神,推动科学发展、建设人力资源强国的迫切需要;是全面落实《教育规划纲要》,推动教育优先发展的重要保障;是履行公共财政职能,加快财税体制改革,完善基本公共服务体系的一项紧迫任务。地方各级人民政府、各有关部门必须切实贯彻党的教育方针,深入领会加大财政教育投入的重要意义,进一步提高思想认识,增强责任感和紧迫感,采取有力措施,切实保证经济社会发展规划优先安排教育发展,财政资金优先保障教育投入,公共资源优先满足教育和人力资源开发需要。

    按期实现4%目标,资金投入量大,任务十分艰巨。各地区、各有关部门要认真贯彻落实国务院关于拓宽财政性教育经费来源渠道的各项政策措施,进一步调整优化财政支出结构,切实提高公共财政支出中教育支出所占比重。中央财政要充分发挥表率作用,进一步加大对地方特别是中西部地区教育事业发展转移支付力度,同时增加本级教育支出。地方各级人民政府要切实按照《教育规划纲要》要求,根据本地区教育事业发展需要,统筹规划,落实责任,大幅度增加教育投入。

2. Implementing the requirements of statutory increase and realistically increasing the proportion of fiscal expenditure on education against the expenditure under public finance

(1) The requirements of statutory increase in education funding shall be implemented strictly. The People's Government at all levels shall actively adopt measures to adjust the expenditure structure at the beginning of the year when making arrangement for the expenditure budget under public finance in accordance with the provisions of the laws such as Education Law of the People's Republic of China, etc. and the regulations. They shall strive to increase the budget for education funding and ensure that the extent of increase in the fiscal expenditure on education is significantly higher than the extent of increase in fiscal revenue of recurring nature. In respect of the portion of excess revenue arising from executing the budget, priority shall also be given in arranging for the funds to be allocated to education according to the aforesaid principles so as to ensure that the result from the execution of the full-year budget will meet the requirements of the statutory increase.

(2) Increasing the proportion of fiscal expenditure on education against the expenditure under public finance. The People's Government at all levels shall move forward in optimizing the structure for fiscal expenditure. General expenditure shall be suppressed. Effort shall be made in having the newly added financial resources inclined towards education so that priority for education expenditure is assured. All regions are to realistically increase the proportion of fiscal expenditure on education against the expenditure under public finance significantly in years 2011 and 2012.

(3) Increasing the proportion of the use of capital investment within the budget towards education. Support for the development of education shall be taken as the focus of public investment. In drawing up the capital investment plans and implementing the capital investment projects, the actual needs of education shall be taken into full consideration to ensure significant increase in the use of capital investment within the budget towards education. The long-lasting protection mechanism for facilitating the development of education shall continue to be improved upon.

       二、落实法定增长要求，切实提高财政教育支出占公共财政支出比重

   （一）严格落实教育经费法定增长要求。各级人民政府要严格按照《中华人民共和国教育法》等法律法规的规定，在年初安排公共财政支出预算时，积极采取措施，调整支出结构，努力增加教育经费预算，保证财政教育支出增长幅度明显高于财政经常性收入增长幅度。对预算执行中超收部分，也要按照上述原则优先安排教育拨款，确保全年预算执行结果达到法定增长的要求。

    （二）提高财政教育支出占公共财政支出的比重。各级人民政府要进一步优化财政支出结构，压缩一般性支出，新增财力要着力向教育倾斜，优先保障教育支出。各地区要切实做到2011年、2012年财政教育支出占公共财政支出的比重都有明显提高。

    （三）提高预算内基建投资用于教育的比重。要把支持教育事业发展作为公共投资的重点。在编制基建投资计划、实施基建投资项目时，充分考虑教育的实际需求，确保用于教育的预算内基建投资明显增加，不断健全促进教育事业发展的长效保障机制。

3. Broadening the channels for source of funding and raising education funding of fiscal nature through multiple aspects

(1) The unified educational surtax system for domestic and foreign enterprises and individuals shall be implemented. The State Council has decided that effective December 1, 2010, the urban maintenance and construction tax and educational surtax system for domestic and foreign enterprises and individuals shall be standardized. Educational surtax shall be levied at 3% of the amount of value-added tax, goods and services tax and business tax actually paid.

(2) Beginning the collection of local educational surtax across the board. The people's governments of all provinces (autonomous regions and municipalities directly under the Central Government) shall begin to collect local education surtax across the board in accordance with the relevant provisions of the Education Law of the People's Republic of China and the requirements in the Notice of the Ministry of Finance Regarding Issues Related to the Standardization of the Policies on Local Educational Surtax (Cai Zong [2010] No. 98). Local educational surtax shall be levied at 2% of the amount of value-added tax, goods and services tax and business tax actually paid.

(3) Accruing education funds from the gains on land transfer based on a ratio. The direction for the use of gain on land transfer shall be adjusted further. With effect from January 1, 2011, all regions shall make accrual for education funds based on the ratio of 10% applicable on the balance of the proceed from land transfer derived from the transfer of the land-use right of the State during the year by way of tender, auction, listing or agreement, after deducting expenditure on compensation for land expropriation, demolition and relocation, land development, etc. The specific measures shall be formulated by the Ministry of Finance in conjunction with the relevant departments.

All regions shall tighten the collection and administration of revenue. They shall collect full amount according to law and may not grant relief or exemption on discretionary basis. Revenue increased as a result of implementing the aforesaid policies shall be entirely used in supporting the local education development according to the provisions. At the same time, other education funding which should have been arranged through the budget under public finance shall not be reduced as a result.

       三、拓宽经费来源渠道，多方筹集财政性教育经费

   （一）统一内外资企业和个人教育费附加制度。国务院决定，从2010年12月1日起统一内外资企业和个人城市维护建设税和教育费附加制度，教育费附加统一按增值税、消费税、营业税实际缴纳税额的3%征收。

    （二）全面开征地方教育附加。各省（区、市）人民政府应根据《中华人民共和国教育法》的相关规定和《财政部关于统一地方教育附加政策有关问题的通知》（财综〔2010〕98号）的要求，全面开征地方教育附加。地方教育附加统一按增值税、消费税、营业税实际缴纳税额的2%征收。

    （三）从土地出让收益中按比例计提教育资金。进一步调整土地出让收益的使用方向。从2011年1月1日起，各地区要从当年以招标、拍卖、挂牌或者协议方式出让国家土地使用权取得的土地出让收入中，按照扣除征地和拆迁补偿、土地开发等支出后余额10%的比例，计提教育资金。具体办法由财政部会同有关部门制定。

    各地区要加强收入征管，依法足额征收，不得随意减免。落实上述政策增加的收入，要按规定全部用于支持地方教育事业发展，同时，不得因此而减少其他应由公共财政预算安排的教育经费。

4. Rational arrangement for the use of education funding of fiscal nature shall be made. While enhancing the effectiveness in the use of funds realistically and increasing the government investment in education, all regions and all relevant departments shall further stress the focal points, optimize the structure and tighten the management in accordance with the requirements of the Outlines of Education Plans, promote educational reform and innovation, facilitate in the equity of education and enhance the quality of education across the board.

(1) Rational arrangement for the use of fiscal funding for education shall be made. First is to actively support the implementation of major projects. The basic principles of having the top level to carry out design and overall planning, the policies taking the lead and innovation of mechanisms shall be adhered to. Effort shall be put into resolving issues involving key areas for the development of education and weak segments. The relevant departments of the State Council shall take charge of organizing and implementing projects that are in line with the overall objectives the Outlines of Education Plans and affect the overall situation of the reform and development of education. They shall carry out the work on overall planning and macro-guidance properly. Local people's governments at all levels shall implement the relevant major projects well based on the requirements of the Outlines of Education Plans and by incorporating the local practices and by tailoring to the local conditions. Second is to put in effort in protecting and improving the livelihood of the people. The arrangement of education funding shall adhere to the basis of being people oriented. It shall focus on resolving the education issues that the people are concerned with, realistically relieving the education burden of the people, allowing the people to share the fruits from the increased fiscal investment in education and reform and development of education, and safeguarding the rights of the citizens in receiving education. Full support shall be given to the key missions of basic popularization of pre-school education, balanced development in compulsory education, accelerating the popularization of education at high school phase, strengthening the capability building for vocational education, enhancing the quality of tertiary education, improving the policy system on financial assistance for students from families with economic hardship, etc. Third is to optimize the investment structure for education and allocate the education resources rationally. The coordinated development of education among the urban and rural areas, and among regions shall be planned as a whole with focus inclined towards the rural areas, remote border areas, destitute areas and ethnic minority areas. Closing of the education gap shall be accelerated. Equalization of basic public services shall be promoted. The investment structure for funding at all phases of education shall be adjusted and optimized. Day-to-day working funds and special funds shall be arranged rationally.

(2) Advancing the scientific and elaborated administration of education funds across the board. First is to adhere to management of wealth according to law and management of wealth scientifically. The State's laws and regulations on financial administration and financial and economic disciplines shall be enforced strictly. Rules and regulations for establishing sound administration of education funds shall be set up. Second is to reinforce the administration of budget. The budget shall be prepared in a more scientific and accurate manner. The efficiency in execution of budget shall be improved. Openness in budget shall be promoted. Third is to clearly define the responsibilities of the administration. The local people's governments at all levels are to urge the relevant departments in adopting effective measures to tighten the use and administration of funds in accordance with the division of authorities on education. The administrative departments for education at all levels and the schools shall assume the responsibilities of the main bodies in the use and administration of education funds. They shall adopt effective measures and realistically raise the standards of fund management. Fourth is to tighten the financial supervision and performance evaluation. The financial supervision system shall be improved further. Full process audit on the funds of major projects shall be reinforced. Sound performance evaluation system for education funds shall be established. Fifth is to strengthen the work on the fundamentals of administration and grassroots development. The functions of the grassroots administrative departments shall be brought into full play. Efforts shall be put into the proper collection, analyses and information management of the basic data on education. The criteria for disbursements of education funds shall be improved. Sound financial accounting and asset systems for the schools shall be established. Standards for the economic behaviors of the schools shall be set up so as to take precaution against the financial risks of the schools.

       四、合理安排使用财政教育经费,切实提高资金使用效益在加大财政教育投入的同时,各地区、各有关部门要按照《教育规划纲要》的要求,进一步突出重点、优化结构、加强管理,推动教育改革创新,促进教育公平,全面提高教育质量。

    (一)合理安排使用财政教育经费。一是积极支持实施重大项目。坚持顶层设计、总体规划、政策先行、机制创新的基本原则,着力解决教育发展关键领域和薄弱环节的问题。国务院有关部门负责组织实施符合《教育规划纲要》总体目标、关系教育改革发展全局的项目,做好统筹规划和宏观指导工作。地方各级人民政府要按照《教育规划纲要》要求,结合本地实际,因地制宜地实施好相关重大项目。二是着力保障和改善民生。教育经费安排要坚持以人为本,重点解决人民群众关切的教育问题,切实减轻人民群众教育负担,使人民群众能够共享加大财政教育投入和教育改革发展的成果,保障公民依法享有受教育的权利。大力支持基本普及学前教育、义务教育均衡发展、加快普及高中阶段教育、加强职业教育能力建设、提升高等教育质量、健全家庭经济困难学生资助政策体系等重点任务。三是优化教育投入结构,合理配置教育资源。要统筹城乡、区域之间教育协调发展,重点向农村地区、边远地区、贫困地区和民族地区倾斜,加快缩小教育差距,促进基本公共服务均等化。要调整优化各教育阶段的经费投入结构,合理安排日常运转经费与专项经费。

    (二)全面推进教育经费的科学化精细化管理。一是要坚持依法理财、科学理财。严格执行国家财政管理的法律法规和财经纪律,建立健全教育经费管理的规章制度。二是要强化预算管理。提高预算编制的科学性、准确性,提高预算执行效率,推进预算公开。三是要明确管理责任。地方各级人民政府要按照教育事权划分,督促有关部门采取有效措施,加强经费使用管理。各级教育行政部门和学校在教育经费使用管理中负有主体责任,要采取有效措施,切实提高经费管理水平。四是要加强财务监督和绩效评价。进一步完善财务监督制度,强化重大项目经费的全过程审计,建立健全教育经费绩效评价制度。五是要加强管理基础工作和基层建设。充分发挥基层相关管理部门的职能作用,着力做好教育基础数据的收集、分析和信息化管理工作,完善教育经费支出标准,健全学校财务会计和资产制度,规范学校经济行为,防范学校财务风险。

5. Strengthening the organizational leadership and ensuring the effective implementation

(1) Strengthening the organizational leadership. The people's governments of all provinces (autonomous regions and municipalities directly under the Central Government) shall take charge of overall planning and implementation of the work related to the increase of government investment in education for their respective regions. Sound working mechanism shall be established, goals and tasks shall be clearly defined, mobilization and deployment shall be carried out properly, responsibilities at all levels shall be put in place, and supervision and inspection shall be tightened. All relevant departments of the State Council are to strengthen the coordination and cooperation according to the division of duties and responsibilities, and put in efforts in implementing the work jointly.

(2) Increasing the intensity of transfer payment at all provinces (autonomous regions and municipalities directly under the Central Government). The fiscal system below the provincial level shall be improved further in accordance with the requirements of matching financial resources and authorities. Overall responsibilities for the fiscal expenditure on education at provincial level shall be reinforced so as to prevent excessive delegation of the responsibilities for expenditure. The people's governments at provincial level shall increase the intensity of transfer payment for economically underdeveloped areas under their respective administrative regions according to the distribution of financial resources and the division of responsibilities for expenditure.

(3) Strengthening monitoring and analysis. All regions are to strengthen the monitoring, analysis, supervision and inspection over all types of policies pertaining to the implementation of statutory increase in education investment, increasing the proportion of fiscal expenditure on education, and broadening the channels for source of fiscal funding for education, in order to discover and resolve the relevant issues arisen during the implementation of policies. The Ministry of Finance shall establish scientific and rational indicators for analysis and evaluation jointly with the relevant departments. It shall conduct evaluation and analysis on the situation of government investment in education at all provinces (autonomous regions and municipalities directly under the Central Government) and report the results of the analyses to the State Council, as well as taking these as the important bases for Central Finance to arrange for transfer payment.

State Council

June 29, 2011

       五、加强组织领导，确保落实到位

   （一）加强组织领导。各省（区、市）人民政府负责统筹落实本地区加大财政教育投入的相关工作。要健全工作机制，明确目标任务，做好动员部署，落实各级责任，加强监督检查。国务院各有关部门要按照职责分工，加强协调配合，共同抓好贯彻落实工作。

    （二）加大各省（区、市）对下转移支付力度。要按照财力与事权相匹配的要求，进一步完善省以下财政体制，强化省级财政教育支出的统筹责任，防止支出责任过度下移。省级人民政府要根据财力分布状况和支出责任划分，加大对本行政区域内经济欠发达地区的转移支付力度。

    （三）加强监测分析。各地区要加强对落实教育投入法定增长、提高财政教育支出比重、拓宽财政性教育经费来源渠道各项政策的监测分析和监督检查，及时发现和解决政策执行中的相关问题。财政部要会同有关部门制定科学合理的分析评价指标，对各省（区、市）财政教育投入状况作出评价分析，适时将分析结果报告国务院，并作为中央财政安排转移支付的重要依据。

    国务院

    二〇一一年六月二十九日