草莓视频在线下载

各省(sheng)、自治(zhi)區、直(zhi)轄市教育(yu)(yu)廳（教委(wei)(wei)）、發(fa)展改革(ge)委(wei)(wei)、財政(zheng)廳（局(ju)(ju)(ju)）、市場(chang)監(jian)管(guan)(guan)局(ju)(ju)(ju)、新(xin)(xin)聞出(chu)(chu)版(ban)局(ju)(ju)(ju)，各計劃單列市教育(yu)(yu)局(ju)(ju)(ju)、發(fa)展改革(ge)委(wei)(wei)、財政(zheng)局(ju)(ju)(ju)、市場(chang)監(jian)管(guan)(guan)局(ju)(ju)(ju)、新(xin)(xin)聞出(chu)(chu)版(ban)局(ju)(ju)(ju)，新(xin)(xin)疆生產(chan)建設兵團(tuan)教育(yu)(yu)局(ju)(ju)(ju)、發(fa)展改革(ge)委(wei)(wei)、財政(zheng)局(ju)(ju)(ju)、市場(chang)監(jian)管(guan)(guan)局(ju)(ju)(ju)、新(xin)(xin)聞出(chu)(chu)版(ban)局(ju)(ju)(ju)，有關部門（單位(wei)）教育(yu)(yu)司（局(ju)(ju)(ju)），部屬(shu)各高(gao)等學校：

　　為(wei)貫徹(che)落(luo)實黨的十九大和(he)(he)十九屆(jie)二中(zhong)、三中(zhong)、四中(zhong)全會精(jing)神，進(jin)一(yi)步(bu)(bu)加強(qiang)教(jiao)育收費(fei)治理(li)(li)體系和(he)(he)治理(li)(li)能力建設，教(jiao)育部、國(guo)家(jia)發(fa)展改革委(wei)、財政部、國(guo)家(jia)市場監(jian)管(guan)總局、國(guo)家(jia)新聞出(chu)版(ban)署研究制定了《關于進(jin)一(yi)步(bu)(bu)加強(qiang)和(he)(he)規范(fan)教(jiao)育收費(fei)管(guan)理(li)(li)的意(yi)見》，現印發(fa)給你(ni)們，請結合實際貫徹(che)執行(xing)。

　　各地要(yao)(yao)充分認識到，進(jin)(jin)一步加強(qiang)和(he)(he)規范教(jiao)育收(shou)費(fei)(fei)管理(li)是(shi)鞏固完善以(yi)政府(fu)投(tou)入為主(zhu)(zhu)、多渠(qu)道籌集教(jiao)育經費(fei)(fei)的(de)體(ti)制和(he)(he)非義務教(jiao)育培(pei)養成本分擔(dan)機制的(de)重要(yao)(yao)內容，是(shi)各級治(zhi)(zhi)理(li)教(jiao)育亂收(shou)費(fei)(fei)聯席(xi)會(hui)議辦公室的(de)一項重要(yao)(yao)職責，是(shi)加快推(tui)進(jin)(jin)教(jiao)育財(cai)務治(zhi)(zhi)理(li)體(ti)系和(he)(he)治(zhi)(zhi)理(li)能(neng)(neng)力(li)現代化的(de)重要(yao)(yao)舉(ju)措(cuo)。要(yao)(yao)按照規定(ding)的(de)管理(li)權限(xian)全面(mian)落實教(jiao)育收(shou)費(fei)(fei)管理(li)主(zhu)(zhu)體(ti)責任(ren)，正確(que)處(chu)理(li)好政府(fu)與(yu)社會(hui)、受教(jiao)育者(zhe)的(de)關系，正確(que)處(chu)理(li)好教(jiao)育收(shou)費(fei)(fei)與(yu)財(cai)政撥款、學生(sheng)資助的(de)關系，正確(que)處(chu)理(li)好簡政放權和(he)(he)放管結合、優化服務的(de)關系，進(jin)(jin)一步完善教(jiao)育收(shou)費(fei)(fei)政策(ce)體(ti)系、制度體(ti)系、監管體(ti)系，提升教(jiao)育收(shou)費(fei)(fei)治(zhi)(zhi)理(li)能(neng)(neng)力(li)。

　　各(ge)地出臺教(jiao)育(yu)收(shou)費(fei)(fei)(fei)政(zheng)策，要(yao)綜(zong)合(he)考慮(lv)經濟社會發展水平、教(jiao)育(yu)培養成(cheng)(cheng)本和(he)群眾承(cheng)受能力等(deng)因素，認真(zhen)履行成(cheng)(cheng)本調(diao)查(cha)（或成(cheng)(cheng)本監(jian)審，下(xia)同(tong)）、決策聽(ting)證、公開公示等(deng)有(you)關(guan)法定(ding)程序，把握好政(zheng)策出臺的(de)時機和(he)節奏，確保(bao)平穩有(you)序推進各(ge)項工(gong)作。各(ge)省教(jiao)育(yu)收(shou)費(fei)(fei)(fei)政(zheng)策出臺及執行情況，要(yao)及時報告(gao)全國治理教(jiao)育(yu)亂收(shou)費(fei)(fei)(fei)聯席(xi)會議辦(ban)公室(shi)。

　　各地要調整完(wan)善各級治理教育亂收(shou)費(fei)聯(lian)席(xi)會議制(zhi)度，健(jian)全工作機制(zhi)，認真履行職責(ze)，加大治理力度，嚴肅查處損(sun)害群眾利益的教育亂收(shou)費(fei)行為。

教育部

國家發展改革委

財政部

國家市場監管總局

國家新聞出版署

2020年(nian)8月17日(ri)

關于進一步加(jia)強(qiang)和規范(fan)教育收費管理的意(yi)見

　　黨(dang)中央、國務院歷來(lai)高度(du)重視教(jiao)(jiao)育(yu)(yu)(yu)收(shou)費(fei)(fei)管(guan)理工(gong)作，自全(quan)國治理教(jiao)(jiao)育(yu)(yu)(yu)亂收(shou)費(fei)(fei)部際聯席會議制度(du)建立以來(lai)，在各(ge)有關部門、地方各(ge)級政府的(de)共同努力下(xia)，教(jiao)(jiao)育(yu)(yu)(yu)收(shou)費(fei)(fei)水平保持了基本穩定，教(jiao)(jiao)育(yu)(yu)(yu)亂收(shou)費(fei)(fei)現(xian)(xian)象得(de)到了有效(xiao)遏制。但(dan)隨著經(jing)濟社會的(de)發展，教(jiao)(jiao)育(yu)(yu)(yu)收(shou)費(fei)(fei)管(guan)理工(gong)作在體(ti)制機(ji)制、政策執行(xing)、監督管(guan)理等方面仍然存在一些問題，與教(jiao)(jiao)育(yu)(yu)(yu)改革發展的(de)需要(yao)和人民群眾的(de)期待仍然存在一定差距。為貫徹落實(shi)《中國教(jiao)(jiao)育(yu)(yu)(yu)現(xian)(xian)代(dai)化2035》《國務院辦公(gong)廳關于進(jin)一步調整優化結構 提(ti)高教(jiao)(jiao)育(yu)(yu)(yu)經(jing)費(fei)(fei)使用效(xiao)益(yi)的(de)意見》等文(wen)件(jian)精神，進(jin)一步加強和規范教(jiao)(jiao)育(yu)(yu)(yu)收(shou)費(fei)(fei)管(guan)理，現(xian)(xian)提(ti)出以下(xia)意見。

　　一、總體要求

　　（一）指導思想

　　以習近(jin)平新時代中國(guo)(guo)特色社會主(zhu)義思(si)想(xiang)為指導，全(quan)面(mian)貫徹落(luo)實黨(dang)的十(shi)九(jiu)大和十(shi)九(jiu)屆二中、三中、四中全(quan)會精(jing)神(shen)，深入(ru)貫徹落(luo)實全(quan)國(guo)(guo)教(jiao)(jiao)育(yu)(yu)(yu)大會精(jing)神(shen)，始終(zhong)堅持(chi)(chi)把教(jiao)(jiao)育(yu)(yu)(yu)事業擺在優先(xian)位置，主(zhu)動適應教(jiao)(jiao)育(yu)(yu)(yu)、財(cai)稅、價格等領域(yu)改革新要(yao)求(qiu)，鞏固完善以政府(fu)投入(ru)為主(zhu)、多渠道籌(chou)集教(jiao)(jiao)育(yu)(yu)(yu)經費(fei)體制，逐步完善各級各類(lei)教(jiao)(jiao)育(yu)(yu)(yu)投入(ru)機制和非義務教(jiao)(jiao)育(yu)(yu)(yu)培養成本(ben)分(fen)擔機制，建立健全(quan)教(jiao)(jiao)育(yu)(yu)(yu)收費(fei)政策(ce)體系、制度體系、監(jian)管體系，提升教(jiao)(jiao)育(yu)(yu)(yu)收費(fei)治理能力，持(chi)(chi)續(xu)鞏固教(jiao)(jiao)育(yu)(yu)(yu)亂收費(fei)治理成果，促進教(jiao)(jiao)育(yu)(yu)(yu)公平而有質(zhi)量的發展。

　　（二）基本原則

　　——堅持(chi)公益屬性(xing)(xing)(xing)、分類管理。堅持(chi)教(jiao)(jiao)育(yu)的(de)公益性(xing)(xing)(xing)，充分發揮(hui)政府對教(jiao)(jiao)育(yu)事業的(de)主導作(zuo)用(yong)。區分義務教(jiao)(jiao)育(yu)和(he)非(fei)義務教(jiao)(jiao)育(yu)的(de)不(bu)(bu)同階段(duan)，區分非(fei)營利性(xing)(xing)(xing)和(he)營利性(xing)(xing)(xing)民辦教(jiao)(jiao)育(yu)的(de)不(bu)(bu)同屬性(xing)(xing)(xing)，正確處(chu)理政府與(yu)社(she)會、受教(jiao)(jiao)育(yu)者之(zhi)間的(de)關系，合理分擔教(jiao)(jiao)育(yu)培養成本。

　　——堅(jian)持分(fen)級(ji)審批(pi)、屬地(di)管(guan)理。教(jiao)育領域行政(zheng)(zheng)事業性收(shou)費項目、標(biao)準(zhun)實行中央和省兩級(ji)審批(pi)，中央部門所屬學校收(shou)費標(biao)準(zhun)實行屬地(di)管(guan)理。各(ge)省、自(zi)治區、直轄市(shi)（以下簡(jian)稱各(ge)省）按(an)照規定的管(guan)理權限，科學制(zhi)定收(shou)費政(zheng)(zheng)策，加強收(shou)費項目管(guan)理，合理確定收(shou)費標(biao)準(zhun)，全面(mian)落實教(jiao)育收(shou)費管(guan)理主體責任。

　　——堅持問(wen)題(ti)(ti)導向、改(gai)革創新。不斷健(jian)全教育(yu)(yu)收(shou)費(fei)(fei)管(guan)(guan)理體(ti)制(zhi)，完善教育(yu)(yu)收(shou)費(fei)(fei)政(zheng)策，加(jia)強(qiang)(qiang)重點領域、重點單位的收(shou)費(fei)(fei)治理，著力解決(jue)與教育(yu)(yu)改(gai)革發展(zhan)不相適應的收(shou)費(fei)(fei)體(ti)制(zhi)機制(zhi)問(wen)題(ti)(ti)，著力解決(jue)群眾反映強(qiang)(qiang)烈的收(shou)費(fei)(fei)問(wen)題(ti)(ti)。全面依法治教，堅持依法行政(zheng)、依法理財，強(qiang)(qiang)化事中事后監管(guan)(guan)，將日常監督與專(zhuan)項監督相結合，創新收(shou)費(fei)(fei)監管(guan)(guan)方式。

　　二、完善教育(yu)收費政策(ce)

　　（三）堅持實(shi)施九(jiu)年(nian)義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)制(zhi)度(du)。義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)全面(mian)納入財政保障范圍，公辦義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)學校不收取(qu)學費(fei)(fei)、雜費(fei)(fei)。各地要嚴(yan)(yan)格執(zhi)行義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)法，鞏固完(wan)(wan)善城鄉義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)經(jing)費(fei)(fei)保障機制(zhi)，堅持實(shi)行九(jiu)年(nian)義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)制(zhi)度(du)，嚴(yan)(yan)禁隨意擴大免(mian)(mian)費(fei)(fei)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)政策實(shi)施范圍。對民辦義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)學校學生(sheng)(sheng)免(mian)(mian)除學雜費(fei)(fei)標準(zhun)按照生(sheng)(sheng)均公用經(jing)費(fei)(fei)基準(zhun)定(ding)額(e)執(zhi)行；對生(sheng)(sheng)均教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)培養成(cheng)本不足部分，應(ying)嚴(yan)(yan)格落實(shi)非營利(li)性法定(ding)要求(qiu)，合理(li)確(que)定(ding)收費(fei)(fei)標準(zhun)。嚴(yan)(yan)禁收取(qu)與招生(sheng)(sheng)入學掛鉤(gou)的捐資助學款。按照國家有關(guan)規定(ding)招收義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)階段學生(sheng)(sheng)進行文(wen)藝、體育(yu)(yu)(yu)等專(zhuan)業(ye)訓(xun)練的學校或其(qi)他社會組(zu)織(zhi)，收取(qu)的學雜費(fei)(fei)不應(ying)包括學生(sheng)(sheng)完(wan)(wan)成(cheng)九(jiu)年(nian)義務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)課程按規定(ding)免(mian)(mian)除的學雜費(fei)(fei)。

　　（四）堅持實(shi)施(shi)非(fei)(fei)義(yi)務教(jiao)育(yu)(yu)(yu)培(pei)(pei)養(yang)成(cheng)本(ben)(ben)分(fen)擔機(ji)制(zhi)(zhi)。非(fei)(fei)義(yi)務教(jiao)育(yu)(yu)(yu)實(shi)行以政府投(tou)入為主(zhu)、受教(jiao)育(yu)(yu)(yu)者(zhe)合理(li)(li)分(fen)擔、其他多種渠道籌措經(jing)費(fei)(fei)的投(tou)入機(ji)制(zhi)(zhi)。各(ge)省應(ying)根據(ju)(ju)辦(ban)(ban)學(xue)成(cheng)本(ben)(ben)、經(jing)濟發展(zhan)水平和(he)財力(li)狀況(kuang)，落實(shi)并動(dong)態調(diao)整公(gong)辦(ban)(ban)幼(you)(you)兒園(yuan)、普通(tong)(tong)高(gao)(gao)中(zhong)(zhong)(zhong)、中(zhong)(zhong)(zhong)等(deng)職(zhi)業學(xue)校(xiao)(xiao)、高(gao)(gao)職(zhi)院校(xiao)(xiao)、普通(tong)(tong)本(ben)(ben)科院校(xiao)(xiao)生(sheng)(sheng)均財政撥款標(biao)準或生(sheng)(sheng)均公(gong)用經(jing)費(fei)(fei)標(biao)準。學(xue)校(xiao)(xiao)（包括(kuo)幼(you)(you)兒園(yuan)，下同(tong)）按照年(nian)生(sheng)(sheng)均教(jiao)育(yu)(yu)(yu)培(pei)(pei)養(yang)成(cheng)本(ben)(ben)的一定比(bi)例向受教(jiao)育(yu)(yu)(yu)者(zhe)收取學(xue)費(fei)(fei)（保育(yu)(yu)(yu)教(jiao)育(yu)(yu)(yu)費(fei)(fei)），綜合考慮實(shi)際(ji)成(cheng)本(ben)(ben)（扣除財政撥款）等(deng)向住(zhu)宿(su)生(sheng)(sheng)收取住(zhu)宿(su)費(fei)(fei)，家(jia)庭(ting)經(jing)濟困(kun)難學(xue)生(sheng)(sheng)按照國家(jia)有關(guan)規定享受減免政策。各(ge)省應(ying)結(jie)合本(ben)(ben)地實(shi)際(ji)，合理(li)(li)確(que)定公(gong)辦(ban)(ban)幼(you)(you)兒園(yuan)、普通(tong)(tong)高(gao)(gao)中(zhong)(zhong)(zhong)、中(zhong)(zhong)(zhong)等(deng)職(zhi)業學(xue)校(xiao)(xiao)學(xue)費(fei)(fei)（保育(yu)(yu)(yu)教(jiao)育(yu)(yu)(yu)費(fei)(fei)）占年(nian)生(sheng)(sheng)均教(jiao)育(yu)(yu)(yu)培(pei)(pei)養(yang)成(cheng)本(ben)(ben)的比(bi)例。現階段，公(gong)辦(ban)(ban)高(gao)(gao)等(deng)學(xue)校(xiao)(xiao)學(xue)費(fei)(fei)占年(nian)生(sheng)(sheng)均教(jiao)育(yu)(yu)(yu)培(pei)(pei)養(yang)成(cheng)本(ben)(ben)的比(bi)例最高(gao)(gao)不得(de)超(chao)過25%，各(ge)地應(ying)根據(ju)(ju)經(jing)濟社會發展(zhan)水平、培(pei)(pei)養(yang)成(cheng)本(ben)(ben)和(he)群(qun)眾(zhong)承受能力(li)等(deng)合理(li)(li)確(que)定。

　　軍隊(dui)舉辦(ban)的(de)幼(you)兒(er)園(yuan)招(zhao)收地方(fang)人員子女，享(xiang)受(shou)當地人民政府補(bu)(bu)助(zhu)的(de)，應按照公辦(ban)幼(you)兒(er)園(yuan)有(you)關(guan)規定收費(fei)；未享(xiang)受(shou)補(bu)(bu)助(zhu)的(de)，由軍隊(dui)依據(ju)國家有(you)關(guan)政策(ce)(ce)具(ju)體制定，合理(li)確定收費(fei)標準。中(zhong)外合作辦(ban)學和(he)非全日制研究生(sheng)教育收費(fei)政策(ce)(ce)，由各省(sheng)制定。

　　（五）堅(jian)持實(shi)(shi)施(shi)民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)教(jiao)育收(shou)費(fei)分(fen)(fen)類(lei)管理(li)。按照民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)教(jiao)育促(cu)進法(fa)有關規(gui)定，非(fei)營(ying)利(li)性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)收(shou)費(fei)的具(ju)體辦(ban)(ban)(ban)(ban)(ban)法(fa),由省級(ji)人(ren)民(min)(min)(min)政(zheng)(zheng)府制(zhi)定;營(ying)利(li)性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)的收(shou)費(fei)標準(zhun),實(shi)(shi)行市場調節(jie),由學校(xiao)自(zi)主決(jue)定。普惠性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園(yuan)(yuan)(yuan)(yuan)收(shou)費(fei)標準(zhun)根據各省級(ji)人(ren)民(min)(min)(min)政(zheng)(zheng)府出臺(tai)的普惠性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園(yuan)(yuan)(yuan)(yuan)認定管理(li)辦(ban)(ban)(ban)(ban)(ban)法(fa)，統(tong)籌考(kao)慮公(gong)(gong)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園(yuan)(yuan)(yuan)(yuan)和普惠性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園(yuan)(yuan)(yuan)(yuan)收(shou)費(fei)水(shui)平(ping)(ping)，結合經濟發展水(shui)平(ping)(ping)、群眾承受能力、辦(ban)(ban)(ban)(ban)(ban)園(yuan)(yuan)(yuan)(yuan)成本和財政(zheng)(zheng)補(bu)助水(shui)平(ping)(ping)等因素(su)合理(li)確定。各地要加快制(zhi)定并(bing)落實(shi)(shi)普惠性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園(yuan)(yuan)(yuan)(yuan)財政(zheng)(zheng)補(bu)助標準(zhun)，落實(shi)(shi)義務教(jiao)育階段民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)生均(jun)公(gong)(gong)用經費(fei)補(bu)助，加強(qiang)收(shou)費(fei)標準(zhun)調控，堅(jian)決(jue)防止過高收(shou)費(fei)。2016年11月7日以前設立的民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)，在未(wei)完成分(fen)(fen)類(lei)登記相關程序(xu)前收(shou)費(fei)政(zheng)(zheng)策按非(fei)營(ying)利(li)性民(min)(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)管理(li)。

　　（六）完(wan)善學(xue)(xue)(xue)(xue)校(xiao)服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)性收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)和代(dai)收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)等政(zheng)策。學(xue)(xue)(xue)(xue)校(xiao)在完(wan)成(cheng)正常(chang)的(de)(de)保(bao)育(yu)、教育(yu)教學(xue)(xue)(xue)(xue)任務(wu)(wu)(wu)(wu)外，為在校(xiao)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)提(ti)供學(xue)(xue)(xue)(xue)習、生(sheng)(sheng)(sheng)活所需的(de)(de)相(xiang)關(guan)便利服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)，以及(ji)組織開展(zhan)研學(xue)(xue)(xue)(xue)旅行(xing)、課后服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)、社會(hui)實踐等活動，對應由(you)(you)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)或(huo)(huo)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)家長承擔的(de)(de)部(bu)分，可根據(ju)自愿和非營利原則收(shou)(shou)(shou)(shou)取服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)性費(fei)(fei)(fei)(fei)用(yong)(yong)。相(xiang)關(guan)服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)由(you)(you)學(xue)(xue)(xue)(xue)校(xiao)之外的(de)(de)機構(gou)或(huo)(huo)個(ge)人(ren)提(ti)供的(de)(de)，學(xue)(xue)(xue)(xue)校(xiao)可代(dai)收(shou)(shou)(shou)(shou)代(dai)付相(xiang)關(guan)費(fei)(fei)(fei)(fei)用(yong)(yong)。學(xue)(xue)(xue)(xue)校(xiao)服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)性收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)和代(dai)收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)具體政(zheng)策，由(you)(you)各(ge)省制(zhi)定(ding)。國家已明令(ling)禁止的(de)(de)或(huo)(huo)明確規定(ding)由(you)(you)財(cai)政(zheng)保(bao)障的(de)(de)項目不(bu)(bu)(bu)得(de)(de)(de)(de)納入服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)性收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)和代(dai)收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)，學(xue)(xue)(xue)(xue)校(xiao)不(bu)(bu)(bu)得(de)(de)(de)(de)擅自設立服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)性收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)和代(dai)收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)項目，不(bu)(bu)(bu)得(de)(de)(de)(de)在代(dai)收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)中(zhong)獲(huo)取差價，不(bu)(bu)(bu)得(de)(de)(de)(de)強制(zhi)或(huo)(huo)者暗示學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)及(ji)家長購買指定(ding)的(de)(de)教輔(fu)軟件或(huo)(huo)資料，不(bu)(bu)(bu)得(de)(de)(de)(de)通過(guo)提(ti)前開學(xue)(xue)(xue)(xue)等形(xing)式或(huo)(huo)變相(xiang)違規補課加收(shou)(shou)(shou)(shou)相(xiang)關(guan)費(fei)(fei)(fei)(fei)用(yong)(yong)。校(xiao)內(nei)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)宿舍和社會(hui)力量舉辦的(de)(de)校(xiao)外學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)公(gong)寓，均(jun)不(bu)(bu)(bu)得(de)(de)(de)(de)強制(zhi)提(ti)供相(xiang)關(guan)生(sheng)(sheng)(sheng)活服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)或(huo)(huo)將(jiang)服(fu)(fu)(fu)務(wu)(wu)(wu)(wu)性收(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)與住宿費(fei)(fei)(fei)(fei)捆綁收(shou)(shou)(shou)(shou)取。學(xue)(xue)(xue)(xue)校(xiao)自主經營的(de)(de)食堂向自愿就(jiu)餐(can)的(de)(de)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)收(shou)(shou)(shou)(shou)取伙(huo)食費(fei)(fei)(fei)(fei)，應堅持公(gong)益性原則，不(bu)(bu)(bu)得(de)(de)(de)(de)以營利為目的(de)(de)。

　　（七(qi)）完善在(zai)內(nei)(nei)地(di)(di)(di)（祖國(guo)大(da)陸(lu)）學(xue)(xue)(xue)習的(de)港(gang)澳(ao)臺(tai)僑學(xue)(xue)(xue)生(sheng)收(shou)(shou)費(fei)政策。對(dui)于在(zai)內(nei)(nei)地(di)(di)(di)（祖國(guo)大(da)陸(lu)）學(xue)(xue)(xue)習的(de)港(gang)澳(ao)臺(tai)地(di)(di)(di)區學(xue)(xue)(xue)生(sheng)以及海外華僑學(xue)(xue)(xue)生(sheng)，在(zai)中(zhong)小學(xue)(xue)(xue)校和幼(you)兒園學(xue)(xue)(xue)習的(de)，按照(zhao)有(you)關規(gui)定執(zhi)行(xing)(xing)與內(nei)(nei)地(di)(di)(di)（祖國(guo)大(da)陸(lu)）學(xue)(xue)(xue)生(sheng)相同的(de)收(shou)(shou)費(fei)政策；錄取到內(nei)(nei)地(di)(di)(di)（祖國(guo)大(da)陸(lu)）普通(tong)高等學(xue)(xue)(xue)校和科研(yan)院所學(xue)(xue)(xue)習的(de)，按照(zhao)有(you)關規(gui)定執(zhi)行(xing)(xing)與內(nei)(nei)地(di)(di)(di)（祖國(guo)大(da)陸(lu)）同類學(xue)(xue)(xue)生(sheng)相同的(de)收(shou)(shou)費(fei)標準(zhun)。

　　（八）完善國際學(xue)(xue)(xue)生收費政策。在公辦中小學(xue)(xue)(xue)、幼兒園(yuan)就讀的(de)國際學(xue)(xue)(xue)生，收費政策由(you)(you)各省制定(ding)。外籍人員子女學(xue)(xue)(xue)校(xiao)收費政策，由(you)(you)學(xue)(xue)(xue)校(xiao)自主制定(ding)。高等(deng)(deng)學(xue)(xue)(xue)校(xiao)接收的(de)自費來(lai)華留學(xue)(xue)(xue)生收費標準(zhun)由(you)(you)學(xue)(xue)(xue)校(xiao)根據(ju)當地經濟社會發展水平(ping)和(he)培(pei)養成本等(deng)(deng)因素合理確定(ding)，避(bi)免引發惡性競爭(zheng)。根據(ju)我(wo)國政府與(yu)派遣(qian)國協議來(lai)華接受教(jiao)育的(de)學(xue)(xue)(xue)生，收費政策按(an)照(zhao)有(you)關規(gui)定(ding)執行。

　　三、健全教育(yu)收(shou)費管理制度

　　（九）建立(li)健全(quan)(quan)教育(yu)(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準(zhun)動態(tai)調(diao)(diao)整(zheng)機制(zhi)。各(ge)地(di)應(ying)按照規定的(de)(de)管理(li)(li)權限和(he)屬地(di)化管理(li)(li)原則，綜合(he)考慮經濟(ji)社會發(fa)展水平(ping)、教育(yu)(yu)培養成本(ben)和(he)群(qun)眾承受能力等(deng)因(yin)素(su)，合(he)理(li)(li)確定公辦學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)（保(bao)育(yu)(yu)教育(yu)(yu)費(fei)(fei)(fei)(fei)）、住宿費(fei)(fei)(fei)(fei)等(deng)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準(zhun)，建立(li)與撥(bo)款、資(zi)助水平(ping)等(deng)相適應(ying)的(de)(de)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準(zhun)動態(tai)調(diao)(diao)整(zheng)機制(zhi)。學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)政策有變化的(de)(de)，應(ying)在招生(sheng)(sheng)簡章發(fa)布前(qian)向(xiang)社會公示。鼓勵各(ge)地(di)適應(ying)彈性學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)制(zhi)下的(de)(de)教學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)組織模式，探索(suo)實(shi)行高(gao)等(deng)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分(fen)制(zhi)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)管理(li)(li)。經批準(zhun)實(shi)行學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分(fen)制(zhi)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)的(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)，學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)按學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分(fen)制(zhi)培養方案正常(chang)完(wan)成學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)業所繳納(na)的(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)總額原則上不(bu)(bu)得(de)高(gao)于實(shi)行學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)年(nian)制(zhi)的(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)總額，加修其(qi)他專業課程或重修課程，學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)可按所修課程規定的(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分(fen)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準(zhun)收(shou)(shou)(shou)取費(fei)(fei)(fei)(fei)用。學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)、住宿費(fei)(fei)(fei)(fei)的(de)(de)收(shou)(shou)(shou)取實(shi)行“老生(sheng)(sheng)老辦法(fa)、新生(sheng)(sheng)新辦法(fa)”，按照學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)年(nian)或學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)期(qi)(qi)收(shou)(shou)(shou)取，不(bu)(bu)得(de)跨學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)年(nian)（學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)期(qi)(qi)）預收(shou)(shou)(shou)。學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)如因(yin)故休學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)、退學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)、提(ti)前(qian)結束學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)業或經批準(zhun)轉學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)，學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)應(ying)根據實(shi)際學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)習時間(jian)合(he)理(li)(li)確定退費(fei)(fei)(fei)(fei)額度(du)。各(ge)地(di)要(yao)全(quan)(quan)面落(luo)實(shi)國家各(ge)項資(zi)助政策，幫助家庭經濟(ji)困難(nan)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)解決實(shi)際問(wen)題(ti)，不(bu)(bu)得(de)因(yin)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)標(biao)(biao)準(zhun)調(diao)(diao)整(zheng)影(ying)響(xiang)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)的(de)(de)正常(chang)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)習和(he)生(sheng)(sheng)活(huo)。

　　（十）加強(qiang)教育(yu)培(pei)養(yang)成(cheng)本(ben)(ben)調查(cha)。適時修訂完善《高(gao)等學(xue)(xue)校教育(yu)培(pei)養(yang)成(cheng)本(ben)(ben)監審辦(ban)法（試行(xing)）》，組(zu)織做好高(gao)等學(xue)(xue)校年(nian)生均教育(yu)培(pei)養(yang)成(cheng)本(ben)(ben)監審工(gong)作。各省按照(zhao)定(ding)價權限根據價格(ge)法、《政府(fu)制定(ding)價格(ge)成(cheng)本(ben)(ben)監審辦(ban)法》等，結(jie)合本(ben)(ben)地實際，主動開展幼兒園、普通高(gao)中、中等職業學(xue)(xue)校教育(yu)培(pei)養(yang)成(cheng)本(ben)(ben)調查(cha)工(gong)作，規范教育(yu)培(pei)養(yang)成(cheng)本(ben)(ben)調查(cha)行(xing)為(wei)。各級各類學(xue)(xue)校應當加強(qiang)成(cheng)本(ben)(ben)核算，完整(zheng)準確(que)記錄(lu)并核算教育(yu)培(pei)養(yang)成(cheng)本(ben)(ben)。

　　（十一）規范教育收(shou)(shou)(shou)費(fei)決策聽(ting)(ting)證(zheng)(zheng)制(zhi)度。各地要嚴格按照(zhao)國家規定(ding)的(de)(de)權(quan)限和程(cheng)序(xu)制(zhi)定(ding)或調(diao)整(zheng)政府舉辦的(de)(de)各級各類學(xue)校(xiao)學(xue)費(fei)等收(shou)(shou)(shou)費(fei)標(biao)準(zhun)，納入(ru)定(ding)價聽(ting)(ting)證(zheng)(zheng)目錄并實(shi)行(xing)聽(ting)(ting)證(zheng)(zheng)，充(chong)分(fen)征求(qiu)社會有關方面意(yi)見，確保教育收(shou)(shou)(shou)費(fei)決策的(de)(de)民(min)主性、科(ke)學(xue)性和透明度。降(jiang)低(di)教育收(shou)(shou)(shou)費(fei)標(biao)準(zhun)，或教育收(shou)(shou)(shou)費(fei)標(biao)準(zhun)調(diao)整(zheng)涉及(ji)面較小的(de)(de)，聽(ting)(ting)證(zheng)(zheng)會可(ke)采取簡易程(cheng)序(xu)。制(zhi)定(ding)其他的(de)(de)教育收(shou)(shou)(shou)費(fei)標(biao)準(zhun)，認為有必要的(de)(de)，也可(ke)以實(shi)行(xing)聽(ting)(ting)證(zheng)(zheng)。

　　（十二）嚴(yan)格執行教(jiao)(jiao)育(yu)收(shou)費(fei)(fei)(fei)(fei)(fei)公(gong)(gong)(gong)示(shi)(shi)制(zhi)度。各(ge)(ge)地要嚴(yan)格執行教(jiao)(jiao)育(yu)收(shou)費(fei)(fei)(fei)(fei)(fei)公(gong)(gong)(gong)示(shi)(shi)制(zhi)度，未經(jing)公(gong)(gong)(gong)示(shi)(shi)不(bu)得收(shou)費(fei)(fei)(fei)(fei)(fei)。各(ge)(ge)級各(ge)(ge)類學(xue)(xue)(xue)(xue)校(xiao)應(ying)建立健全規范化(hua)的收(shou)費(fei)(fei)(fei)(fei)(fei)公(gong)(gong)(gong)示(shi)(shi)動(dong)態(tai)管理制(zhi)度，主動(dong)接受社會監(jian)督。應(ying)將收(shou)費(fei)(fei)(fei)(fei)(fei)項(xiang)目(mu)和標(biao)準(zhun)在校(xiao)內(nei)醒目(mu)位置(zhi)向學(xue)(xue)(xue)(xue)生公(gong)(gong)(gong)示(shi)(shi)，在招生簡(jian)章和入學(xue)(xue)(xue)(xue)通知書中注明。義(yi)務教(jiao)(jiao)育(yu)階段民辦(ban)學(xue)(xue)(xue)(xue)校(xiao)收(shou)費(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)應(ying)和學(xue)(xue)(xue)(xue)校(xiao)獲得的生均公(gong)(gong)(gong)用經(jing)費(fei)(fei)(fei)(fei)(fei)補助一(yi)并公(gong)(gong)(gong)示(shi)(shi)。對(dui)按規定應(ying)當公(gong)(gong)(gong)示(shi)(shi)而未公(gong)(gong)(gong)示(shi)(shi)的收(shou)費(fei)(fei)(fei)(fei)(fei)，或公(gong)(gong)(gong)示(shi)(shi)內(nei)容與規定政策不(bu)符的收(shou)費(fei)(fei)(fei)(fei)(fei)，學(xue)(xue)(xue)(xue)生有(you)(you)權拒絕繳納(na)。收(shou)費(fei)(fei)(fei)(fei)(fei)政策變動(dong)時，學(xue)(xue)(xue)(xue)校(xiao)要及時更新公(gong)(gong)(gong)示(shi)(shi)內(nei)容，確保公(gong)(gong)(gong)示(shi)(shi)內(nei)容合法、有(you)(you)效。各(ge)(ge)地要嚴(yan)格執行教(jiao)(jiao)育(yu)收(shou)費(fei)(fei)(fei)(fei)(fei)等行政事(shi)業性收(shou)費(fei)(fei)(fei)(fei)(fei)目(mu)錄清單，不(bu)得擅(shan)自增加收(shou)費(fei)(fei)(fei)(fei)(fei)項(xiang)目(mu)、擴大(da)收(shou)費(fei)(fei)(fei)(fei)(fei)范圍。

　　（十三(san)）加強教(jiao)(jiao)(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)支(zhi)管(guan)(guan)理。公辦普通高(gao)中和中等(deng)職(zhi)業學(xue)(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)、住宿(su)費(fei)(fei)(fei)，公辦高(gao)等(deng)學(xue)(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)、住宿(su)費(fei)(fei)(fei)、委托培養費(fei)(fei)(fei)、函大(da)電大(da)夜大(da)及(ji)短(duan)期培訓費(fei)(fei)(fei)等(deng)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)，作為事業收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)，按(an)照“收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)支(zhi)兩(liang)條(tiao)線(xian)”要求(qiu)，納(na)(na)入(ru)財政專戶(hu)管(guan)(guan)理。公辦幼兒(er)園收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)管(guan)(guan)理按(an)現(xian)行(xing)(xing)規(gui)定(ding)執行(xing)(xing)。服(fu)務(wu)性收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)由學(xue)(xue)(xue)(xue)(xue)校(xiao)按(an)規(gui)定(ding)列支(zhi)；代收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)由學(xue)(xue)(xue)(xue)(xue)校(xiao)全(quan)部(bu)(bu)轉交提供(gong)服(fu)務(wu)的(de)(de)單位，不得計入(ru)學(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)。學(xue)(xue)(xue)(xue)(xue)校(xiao)要將(jiang)教(jiao)(jiao)(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)支(zhi)全(quan)部(bu)(bu)納(na)(na)入(ru)部(bu)(bu)門預算(suan)管(guan)(guan)理，加大(da)資金(jin)(jin)統(tong)(tong)籌力度；教(jiao)(jiao)(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)安(an)排(pai)的(de)(de)相關(guan)支(zhi)出按(an)規(gui)定(ding)納(na)(na)入(ru)項目庫規(gui)范管(guan)(guan)理。結合教(jiao)(jiao)(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)等(deng)其他收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)情(qing)況，統(tong)(tong)籌安(an)排(pai)財政撥款預算(suan)，更好發(fa)揮財政資金(jin)(jin)使用效益。各地不得將(jiang)學(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)用于平衡(heng)預算(suan)，不得以(yi)任何形式擠占、截留、平調(diao)、挪用學(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)資金(jin)(jin)。民辦學(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)應全(quan)部(bu)(bu)繳入(ru)經教(jiao)(jiao)(jiao)育(yu)行(xing)(xing)政部(bu)(bu)門備(bei)案(an)的(de)(de)學(xue)(xue)(xue)(xue)(xue)校(xiao)銀行(xing)(xing)賬戶(hu)，統(tong)(tong)一管(guan)(guan)理，主(zhu)要用于教(jiao)(jiao)(jiao)育(yu)教(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)活(huo)動、改善辦學(xue)(xue)(xue)(xue)(xue)條(tiao)件和保障(zhang)教(jiao)(jiao)(jiao)職(zhi)工待遇并依據有關(guan)法律法規(gui)提取(qu)發(fa)展(zhan)基金(jin)(jin)。學(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)取(qu)行(xing)(xing)政事業性收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)時(shi)要按(an)照財務(wu)隸屬關(guan)系使用財政部(bu)(bu)門印（監）制的(de)(de)財政票據，在收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)取(qu)服(fu)務(wu)性收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)時(shi)應使用相應的(de)(de)稅務(wu)發(fa)票，代收(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)時(shi)應使用資金(jin)(jin)往(wang)來結算(suan)票據。

　　四、加強教育收費治(zhi)理

　　（十四）落實教(jiao)(jiao)(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)監管(guan)責任。教(jiao)(jiao)(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)堅持“誰審批、誰負責”的(de)原(yuan)則。治(zhi)理教(jiao)(jiao)(jiao)育亂收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)聯(lian)席會議成員單位按照各自職(zhi)責，將教(jiao)(jiao)(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)納入目(mu)(mu)錄管(guan)理，適時動(dong)(dong)態調整并及時向社會公布，依法對相關收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)項(xiang)(xiang)目(mu)(mu)和(he)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)的(de)執(zhi)行(xing)情況實施監督；加(jia)強(qiang)(qiang)教(jiao)(jiao)(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)成本調查(cha)(cha)，建立(li)健全(quan)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)動(dong)(dong)態調整機制；加(jia)強(qiang)(qiang)教(jiao)(jiao)(jiao)育領域的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)監督檢查(cha)(cha)，依法查(cha)(cha)處違法違規收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)行(xing)為；加(jia)強(qiang)(qiang)教(jiao)(jiao)(jiao)材、教(jiao)(jiao)(jiao)輔材料(liao)價格管(guan)理；指導各級(ji)各類學(xue)校落實教(jiao)(jiao)(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)政策(ce)，規范(fan)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)行(xing)為。各級(ji)各類學(xue)校要嚴格執(zhi)行(xing)規定的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)范(fan)圍、收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)項(xiang)(xiang)目(mu)(mu)、收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)和(he)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)方式，建立(li)健全(quan)學(xue)校收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)(fei)管(guan)理制度(du)。

　　（十(shi)五）完善教(jiao)育(yu)(yu)收(shou)(shou)費(fei)治(zhi)理(li)工(gong)作機制(zhi)(zhi)(zhi)。各(ge)地(di)要(yao)高度重(zhong)視教(jiao)育(yu)(yu)收(shou)(shou)費(fei)管理(li)工(gong)作，建立健(jian)全領(ling)導(dao)(dao)體(ti)制(zhi)(zhi)(zhi)和工(gong)作機制(zhi)(zhi)(zhi)，堅持系(xi)統推(tui)進教(jiao)育(yu)(yu)收(shou)(shou)費(fei)管理(li)工(gong)作。各(ge)地(di)治(zhi)理(li)教(jiao)育(yu)(yu)亂收(shou)(shou)費(fei)聯(lian)席會(hui)議成員單位要(yao)統籌協調，完善定期會(hui)商(shang)、信(xin)息發布機制(zhi)(zhi)(zhi)，形成責(ze)任明確、協作聯(lian)動(dong)、互相促(cu)進的(de)收(shou)(shou)費(fei)管理(li)工(gong)作格局，加強重(zhong)點領(ling)域教(jiao)育(yu)(yu)收(shou)(shou)費(fei)治(zhi)理(li)。要(yao)把教(jiao)育(yu)(yu)收(shou)(shou)費(fei)管理(li)納入教(jiao)育(yu)(yu)督導(dao)(dao)范圍(wei)。探索建立學(xue)(xue)校(xiao)收(shou)(shou)費(fei)專(zhuan)項審計制(zhi)(zhi)(zhi)度，重(zhong)點加強對非(fei)營利性(xing)民辦(ban)學(xue)(xue)校(xiao)的(de)審計，嚴(yan)禁非(fei)營利性(xing)民辦(ban)學(xue)(xue)校(xiao)舉辦(ban)者(zhe)和非(fei)營利性(xing)中外合(he)作辦(ban)學(xue)(xue)者(zhe)通過各(ge)種方式從(cong)學(xue)(xue)費(fei)收(shou)(shou)入等辦(ban)學(xue)(xue)收(shou)(shou)益中取(qu)得收(shou)(shou)益、分配辦(ban)學(xue)(xue)結余(yu)（剩余(yu)財產(chan)）或通過關聯(lian)交易(yi)、關聯(lian)方轉移辦(ban)學(xue)(xue)收(shou)(shou)益等行(xing)為。

　　（十六）加(jia)(jia)大違(wei)規(gui)(gui)收(shou)費(fei)行為的(de)查(cha)處力度。各地要(yao)加(jia)(jia)強(qiang)對教(jiao)育收(shou)費(fei)的(de)日常監督(du)(du)和定期檢查(cha)，建(jian)立(li)完善(shan)教(jiao)育收(shou)費(fei)風險預(yu)警、信訪(fang)受理(li)、督(du)(du)查(cha)督(du)(du)辦(ban)、公(gong)開通報及約談(tan)機(ji)制，對發現的(de)違(wei)規(gui)(gui)收(shou)費(fei)問題(ti)要(yao)嚴(yan)(yan)肅處理(li)。建(jian)立(li)健全問責(ze)機(ji)制，對收(shou)費(fei)管理(li)主體責(ze)任不(bu)落(luo)實(shi)、措(cuo)施不(bu)到位，損壞群眾(zhong)切身利益，造成惡劣社會影響(xiang)的(de)單位和相關責(ze)任人要(yao)嚴(yan)(yan)肅問責(ze)。對民辦(ban)學校違(wei)規(gui)(gui)亂收(shou)費(fei)造成惡劣影響(xiang)的(de)，依法(fa)依規(gui)(gui)扣減招生計劃、財政扶持資金等，直至撤銷(xiao)、吊銷(xiao)辦(ban)學許可證(zheng)。

　　（十七(qi)）加強(qiang)教(jiao)育(yu)(yu)(yu)收(shou)費(fei)治理(li)基礎(chu)能力建設(she)。貫徹落(luo)實(shi)《全國(guo)教(jiao)育(yu)(yu)(yu)系(xi)統(tong)財務(wu)管(guan)理(li)干部培訓實(shi)施方(fang)案》，組織開展教(jiao)育(yu)(yu)(yu)收(shou)費(fei)管(guan)理(li)培訓，提(ti)高教(jiao)育(yu)(yu)(yu)收(shou)費(fei)治理(li)能力和水平。各地要充分利用現(xian)代信息技術，探索建立教(jiao)育(yu)(yu)(yu)收(shou)費(fei)年度統(tong)計報告制(zhi)度，加強(qiang)教(jiao)育(yu)(yu)(yu)收(shou)費(fei)管(guan)理(li)，進(jin)一步(bu)強(qiang)化服務(wu)意識(shi)，提(ti)高服務(wu)能力和水平。

　　各(ge)級(ji)科研院所(suo)、黨校等教育(yu)收費管理(li)(li)參照本(ben)意見執(zhi)行，各(ge)級(ji)教育(yu)部門所(suo)屬事業單位收費管理(li)(li)政(zheng)策(ce)另行制定。