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当前有不少地方不重视农村教育费附加的征收和管理。一是由于宣传不力,有的乡村对“分级办学,分级管理”不够理解,认为办学应由国家拨款,征收教育费附加加重了农民的负担,致使征收工作出现阻力。二是有的乡镇由财政负责征收管理,有的由农经服务公司征收管理,还有的由村组自收自支,并从中提取3～5％的手续费,一个县达10多万元。有的甚至被农经公司截留生息,长期不拨给学校使用。还有的将已征收的教育费附加抵顶了农民的农业税。三是管理混乱,有的大量被招待费和其他费用挤占,贪污挪用也时有发生。针对以上情况,除要加强领导,做好宣传工作外,还须采取以下具体措施。 1.农村的教育费附加应统一由乡镇财政所组织征收,任何单位和个人不能从中提取手续费,不得将征收的教育费抵顶农业税。对少数群众拖欠的教育费
At present, quite a few places do not attach importance to the collection and management of rural education surcharges. First, due to ineffective propaganda, some villages do not understand enough about “grading running schools and grading management”. They think that running schools should be funded by the state and surcharges on education have increased the burden on peasants, resulting in resistance to the collection work. Second, some towns and townships are under the charge of the finance department in charge of management, and some of them are levied and administered by the Nongjing 经营 service companies. Others are self-supporting and self-supporting by the village groups, and 3% to 5% of the handling fees are withdrawn therefrom. . Some are even intercepted by the Nongjing company, which has not been allocated to schools for a long time. Others have added the education fees already imposed to farmers’ agricultural taxes. Third, management chaos, and some large amount of hospitality and other expenses squeezed, embezzlement also occur from time to time. In view of the above, in addition to strengthening leadership and doing a good job in publicity, the following concrete measures must be taken. 1 rural education surcharges should be unified by the township financial organizations charge, any unit and individual can not withdraw fees, shall not be levied agricultural expenses top agricultural tax. Education fees owed to minority