CHAPTER VII EDUCATIONAL INPUT AND GUARANTEE OF CONDITIONS

第七章　教育投入与条件保障

Article 53 The State practises a system wherein government appropriations constitute the main body of the educational appropriations, supplemented by funds raised from a variety of other sources, and the State gradually increases its educational input so as to ensure a stable source of educational appropriations for State-run schools.

第五十三条　国家建立以财政拨款为主、其他多种渠道筹措教育经费为辅的体制，逐步增加对教育的投入，保证国家举办的学校教育经费的稳定来源。

With respect to schools and other institutions of education established and run by enterprises, institutions, public organizations, other social organizations or individuals, their operating expenses shall be raised by the respective sponsors; the people's governments at various levels may provide them with appropriate support.

企业事业组织、社会团体及其他社会组织和个人依法举办的学校及其他教育机构，办学经费由举办者负责筹措，各级人民政府可以给予适当支持。

Article 54 The proportion of educational appropriations in gross national product allocated by the State shall gradually rise, as the national economy develops and the financial revenue increases. The specific proportion and measures for its implementation shall be prescribed by the State Council.

第五十四条　国家财政性教育经费支出占国民生产总值的比例应当随着国民经济的发展和财政收入的增长逐步提高。具体比例和实施步骤由国务院规定。

The proportion of educational appropriations allocated by governments at various levels shall gradually rise along with the development of the national economy.

全国各级财政支出总额中教育经费所占比例应当随着国民经济的发展逐步提高。

Article 55 The educational appropriations of the people's governments at various levels shall be listed separately in their fiscal budgets in accordance with the principle of their unified authority over the administrative affairs and the financial affairs.

第五十五条　各级人民政府的教育经费支出，按照事权和财权相统一的原则，在财政预算中单独列项。

The people's governments at various levels shall see to it that their appropriations for education shall increase at a faster rate than their regular revenues, that the average expenditure on per enrolled student shall increase steadily and that the teachers' salaries and the average public expenditure per student shall increase steadily.

各级人民政府教育财政拨款的增长应当高于财政经常性收入的增长，并使按在校学生人数平均的教育费用逐步增长，保证教师工资和学生人均公用经费逐步增长。

Article 56 The State Council and the people's governments at or above the county level shall set up a special fund for education to be used mainly for assisting outlying and poverty-stricken areas and areas inhabited by minority ethnic groups in enforcing compulsory education there.

第五十六条　国务院及县级以上地方各级人民政府应当设立教育专项资金，重点扶持边远贫困地区、少数民族地区实施义务教育。

Article 57 Taxation authorities shall collect in full the extra charges of education funds, all of which shall be controlled by the administrative departments of education and used mainly for the enforcement of compulsory education.

第五十七条　税务机关依法足额征收教育费附加，由教育行政部门统筹管理，主要用于实施义务教育。

Pursuant to the relevant regulations of the State Council, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may decide to levy local extra charges for educational purpose, which shall be used exclusively for education.

省、自治区、直辖市人民政府根据国务院的有关规定，可以决定开征用于教育的地方附加费，专款专用。

The people's governments at the township level shall make arrangements for the collection of the extra charges of education funds incorporated in the overall planning of rural townships, which shall be administered by the administrative departments of education at the county level on behalf of the rural townships or by the people's governments of townships and shall be used for educational undertakings at the township and village levels of their respective townships. The specific proportion of the extra charges of education funds incorporated in the overall planning of rural townships and the specific measures for the administration thereof shall be prescribed by the people's governments of provinces, autonomous regions, or municipalities directly under the Central Government.

农村乡统筹中的教育费附加，由乡人民政府组织收取，由县级人民政府教育行政部门代为管理或者由乡人民政府管理，用于本乡范围内乡、村两级教育事业。农村教育费附加在乡统筹中所占具体比例和具体管理办法，由省、自治区、直辖市人民政府规定。