草莓视频在线下载

各(ge)省、自治區(qu)、直轄市教(jiao)育廳(ting)（教(jiao)委(wei)）、發展(zhan)改(gai)(gai)革(ge)委(wei)、財(cai)(cai)(cai)政廳(ting)（局(ju)(ju)(ju)(ju)）、市場監管局(ju)(ju)(ju)(ju)、新聞(wen)出(chu)版(ban)局(ju)(ju)(ju)(ju)，各(ge)計劃單列市教(jiao)育局(ju)(ju)(ju)(ju)、發展(zhan)改(gai)(gai)革(ge)委(wei)、財(cai)(cai)(cai)政局(ju)(ju)(ju)(ju)、市場監管局(ju)(ju)(ju)(ju)、新聞(wen)出(chu)版(ban)局(ju)(ju)(ju)(ju)，新疆(jiang)生產建(jian)設兵(bing)團教(jiao)育局(ju)(ju)(ju)(ju)、發展(zhan)改(gai)(gai)革(ge)委(wei)、財(cai)(cai)(cai)政局(ju)(ju)(ju)(ju)、市場監管局(ju)(ju)(ju)(ju)、新聞(wen)出(chu)版(ban)局(ju)(ju)(ju)(ju)，有關部門（單位）教(jiao)育司（局(ju)(ju)(ju)(ju)），部屬(shu)各(ge)高等學校(xiao)：

　　為貫(guan)徹(che)落實黨的十九(jiu)大(da)和十九(jiu)屆二(er)中、三中、四中全(quan)會精神，進一步加(jia)強教(jiao)(jiao)育(yu)收(shou)費治(zhi)理(li)體系和治(zhi)理(li)能力建設，教(jiao)(jiao)育(yu)部、國(guo)家發展改革委(wei)、財(cai)政部、國(guo)家市場監(jian)管總(zong)局、國(guo)家新聞出版署研(yan)究制(zhi)定了《關于進一步加(jia)強和規范教(jiao)(jiao)育(yu)收(shou)費管理(li)的意(yi)見》，現印發給(gei)你們，請結(jie)合實際貫(guan)徹(che)執行(xing)。

　　各(ge)地(di)要(yao)(yao)(yao)充分認識到，進一(yi)步(bu)加強和(he)(he)規(gui)范(fan)教育(yu)(yu)收(shou)費(fei)管理(li)是(shi)鞏固(gu)完善以政府投入為主(zhu)、多渠道籌集教育(yu)(yu)經費(fei)的(de)體制和(he)(he)非義務教育(yu)(yu)培養(yang)成本分擔機制的(de)重要(yao)(yao)(yao)內容，是(shi)各(ge)級治(zhi)理(li)教育(yu)(yu)亂(luan)收(shou)費(fei)聯席會議辦公室的(de)一(yi)項重要(yao)(yao)(yao)職責(ze)(ze)，是(shi)加快推進教育(yu)(yu)財務治(zhi)理(li)體系(xi)和(he)(he)治(zhi)理(li)能力(li)現代化的(de)重要(yao)(yao)(yao)舉(ju)措。要(yao)(yao)(yao)按(an)照規(gui)定的(de)管理(li)權限全面落實(shi)教育(yu)(yu)收(shou)費(fei)管理(li)主(zhu)體責(ze)(ze)任(ren)，正(zheng)確(que)處(chu)理(li)好(hao)政府與(yu)社會、受教育(yu)(yu)者的(de)關系(xi)，正(zheng)確(que)處(chu)理(li)好(hao)教育(yu)(yu)收(shou)費(fei)與(yu)財政撥款、學生資助的(de)關系(xi)，正(zheng)確(que)處(chu)理(li)好(hao)簡政放權和(he)(he)放管結合、優化服務的(de)關系(xi)，進一(yi)步(bu)完善教育(yu)(yu)收(shou)費(fei)政策(ce)體系(xi)、制度體系(xi)、監管體系(xi)，提升教育(yu)(yu)收(shou)費(fei)治(zhi)理(li)能力(li)。

　　各(ge)(ge)地出臺(tai)教(jiao)(jiao)(jiao)育(yu)收(shou)費政(zheng)策，要綜合考(kao)慮經濟社(she)會(hui)(hui)發展(zhan)水(shui)平、教(jiao)(jiao)(jiao)育(yu)培(pei)養成(cheng)本和(he)群(qun)眾承受能(neng)力等(deng)(deng)因素，認真履行成(cheng)本調查（或成(cheng)本監審，下(xia)同(tong)）、決策聽證、公(gong)開(kai)公(gong)示等(deng)(deng)有關法定(ding)程序(xu)(xu)，把握好政(zheng)策出臺(tai)的時機和(he)節奏，確保平穩有序(xu)(xu)推(tui)進(jin)各(ge)(ge)項工作(zuo)。各(ge)(ge)省教(jiao)(jiao)(jiao)育(yu)收(shou)費政(zheng)策出臺(tai)及執(zhi)行情況(kuang)，要及時報告全國治理教(jiao)(jiao)(jiao)育(yu)亂(luan)收(shou)費聯席(xi)會(hui)(hui)議辦公(gong)室(shi)。

　　各(ge)地要(yao)調整完善各(ge)級治(zhi)理(li)教育亂(luan)收費聯(lian)席會議制度，健全工作(zuo)機(ji)制，認(ren)真履(lv)行(xing)職責(ze)，加(jia)大(da)治(zhi)理(li)力(li)度，嚴(yan)肅查處損害群(qun)眾利(li)益的(de)教育亂(luan)收費行(xing)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8月17日

關于進一步加強和(he)規范教(jiao)育收費管理的意見(jian)

　　黨中央、國務院(yuan)歷來(lai)高度(du)重視教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)管理工作(zuo)，自(zi)全國治理教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)亂(luan)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)部際(ji)聯(lian)席會(hui)議制度(du)建立以(yi)來(lai)，在(zai)各有關(guan)部門(men)、地方(fang)各級政府的(de)共同努力(li)下(xia)，教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)水平保持了基本穩(wen)定，教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)亂(luan)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)現象得(de)到了有效(xiao)遏制。但隨著經濟社會(hui)的(de)發(fa)展，教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)管理工作(zuo)在(zai)體制機(ji)制、政策(ce)執(zhi)行、監(jian)督管理等方(fang)面仍(reng)然存在(zai)一些問題(ti)，與教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)改革(ge)發(fa)展的(de)需要和人民群眾的(de)期待仍(reng)然存在(zai)一定差距。為貫徹落實《中國教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)現代化(hua)2035》《國務院(yuan)辦公(gong)廳(ting)關(guan)于進一步調整優化(hua)結(jie)構 提(ti)高教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)經費(fei)(fei)(fei)(fei)(fei)使用效(xiao)益的(de)意見》等文件精(jing)神，進一步加強和規范(fan)教(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)管理，現提(ti)出以(yi)下(xia)意見。

　　一、總體要求

　　（一）指導思想

　　以(yi)習近平新時代中(zhong)國(guo)(guo)特色社會主義(yi)思想為(wei)指導(dao)，全面貫徹(che)落(luo)實(shi)黨的十九(jiu)大和十九(jiu)屆二中(zhong)、三中(zhong)、四中(zhong)全會精(jing)神，深入貫徹(che)落(luo)實(shi)全國(guo)(guo)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)大會精(jing)神，始終(zhong)堅持把教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)事業擺在優先位置，主動適應教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)、財稅、價格(ge)等領域(yu)改革新要(yao)求，鞏固完善以(yi)政(zheng)府(fu)投入為(wei)主、多渠道(dao)籌(chou)集教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)經費體制，逐步完善各(ge)級各(ge)類教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)投入機(ji)制和非義(yi)務教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)培養成本分擔機(ji)制，建立(li)健全教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)收費政(zheng)策體系(xi)(xi)(xi)、制度體系(xi)(xi)(xi)、監管(guan)體系(xi)(xi)(xi)，提(ti)升教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)收費治(zhi)(zhi)理能力(li)，持續鞏固教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)亂收費治(zhi)(zhi)理成果，促進教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)公平而有質量的發展。

　　（二）基本原則

　　——堅(jian)持公益屬性、分(fen)類管理(li)。堅(jian)持教(jiao)(jiao)育(yu)(yu)的(de)公益性，充分(fen)發揮(hui)政(zheng)府對教(jiao)(jiao)育(yu)(yu)事業的(de)主(zhu)導作用。區(qu)(qu)分(fen)義(yi)務(wu)教(jiao)(jiao)育(yu)(yu)和非(fei)義(yi)務(wu)教(jiao)(jiao)育(yu)(yu)的(de)不(bu)同階段，區(qu)(qu)分(fen)非(fei)營利性和營利性民辦教(jiao)(jiao)育(yu)(yu)的(de)不(bu)同屬性，正(zheng)確處理(li)政(zheng)府與社會、受教(jiao)(jiao)育(yu)(yu)者之間的(de)關系，合(he)理(li)分(fen)擔(dan)教(jiao)(jiao)育(yu)(yu)培養成本(ben)。

　　——堅持分級審(shen)批、屬地管理。教育領域行(xing)政(zheng)事業性收費(fei)(fei)項目(mu)(mu)、標準(zhun)實(shi)行(xing)中(zhong)央(yang)和省(sheng)(sheng)兩級審(shen)批，中(zhong)央(yang)部門所屬學(xue)校收費(fei)(fei)標準(zhun)實(shi)行(xing)屬地管理。各省(sheng)(sheng)、自(zi)治區、直轄市（以下簡稱各省(sheng)(sheng)）按(an)照規定的管理權限，科學(xue)制定收費(fei)(fei)政(zheng)策，加強(qiang)收費(fei)(fei)項目(mu)(mu)管理，合理確定收費(fei)(fei)標準(zhun)，全面(mian)落實(shi)教育收費(fei)(fei)管理主體責任。

　　——堅持問(wen)題(ti)導向、改(gai)革(ge)創新(xin)。不斷健(jian)全教(jiao)育收(shou)費管(guan)理體(ti)制，完善教(jiao)育收(shou)費政策，加強重(zhong)點領域、重(zhong)點單位的收(shou)費治理，著力(li)解決與教(jiao)育改(gai)革(ge)發展不相(xiang)適應的收(shou)費體(ti)制機(ji)制問(wen)題(ti)，著力(li)解決群(qun)眾反映(ying)強烈的收(shou)費問(wen)題(ti)。全面依法治教(jiao)，堅持依法行政、依法理財，強化事中(zhong)事后監(jian)(jian)(jian)管(guan)，將日常監(jian)(jian)(jian)督(du)與專項監(jian)(jian)(jian)督(du)相(xiang)結(jie)合，創新(xin)收(shou)費監(jian)(jian)(jian)管(guan)方式。

　　二、完善教育收費(fei)政策(ce)

　　（三）堅持實施(shi)九年義(yi)務教(jiao)(jiao)(jiao)(jiao)育制(zhi)(zhi)度。義(yi)務教(jiao)(jiao)(jiao)(jiao)育全面納入財政保(bao)障范(fan)圍(wei)(wei)，公(gong)辦義(yi)務教(jiao)(jiao)(jiao)(jiao)育學(xue)校不(bu)收(shou)取(qu)學(xue)費(fei)、雜(za)費(fei)。各地要(yao)(yao)嚴(yan)格(ge)執(zhi)行(xing)(xing)(xing)義(yi)務教(jiao)(jiao)(jiao)(jiao)育法(fa)，鞏固(gu)完(wan)善(shan)城鄉義(yi)務教(jiao)(jiao)(jiao)(jiao)育經費(fei)保(bao)障機(ji)制(zhi)(zhi)，堅持實行(xing)(xing)(xing)九年義(yi)務教(jiao)(jiao)(jiao)(jiao)育制(zhi)(zhi)度，嚴(yan)禁隨意擴大免(mian)費(fei)教(jiao)(jiao)(jiao)(jiao)育政策實施(shi)范(fan)圍(wei)(wei)。對(dui)民辦義(yi)務教(jiao)(jiao)(jiao)(jiao)育學(xue)校學(xue)生(sheng)免(mian)除學(xue)雜(za)費(fei)標準(zhun)按(an)(an)照生(sheng)均公(gong)用經費(fei)基準(zhun)定(ding)(ding)額執(zhi)行(xing)(xing)(xing)；對(dui)生(sheng)均教(jiao)(jiao)(jiao)(jiao)育培養成本不(bu)足部分(fen)，應嚴(yan)格(ge)落實非營利(li)性法(fa)定(ding)(ding)要(yao)(yao)求，合理確定(ding)(ding)收(shou)費(fei)標準(zhun)。嚴(yan)禁收(shou)取(qu)與招(zhao)生(sheng)入學(xue)掛鉤的捐資助學(xue)款。按(an)(an)照國家(jia)有關規定(ding)(ding)招(zhao)收(shou)義(yi)務教(jiao)(jiao)(jiao)(jiao)育階段學(xue)生(sheng)進行(xing)(xing)(xing)文藝(yi)、體育等專(zhuan)業訓練的學(xue)校或其他社會組織，收(shou)取(qu)的學(xue)雜(za)費(fei)不(bu)應包括學(xue)生(sheng)完(wan)成九年義(yi)務教(jiao)(jiao)(jiao)(jiao)育課程按(an)(an)規定(ding)(ding)免(mian)除的學(xue)雜(za)費(fei)。

　　（四(si)）堅(jian)持實施(shi)非義(yi)務教(jiao)(jiao)育(yu)培(pei)養(yang)成(cheng)(cheng)本(ben)(ben)分擔機(ji)制。非義(yi)務教(jiao)(jiao)育(yu)實行以政(zheng)(zheng)府投(tou)入為主、受(shou)教(jiao)(jiao)育(yu)者(zhe)合理分擔、其他多種渠(qu)道籌措經(jing)(jing)費(fei)的(de)(de)投(tou)入機(ji)制。各(ge)省應根據(ju)辦(ban)學成(cheng)(cheng)本(ben)(ben)、經(jing)(jing)濟(ji)發展水平和(he)財(cai)力(li)狀況，落實并動(dong)態調(diao)整公(gong)辦(ban)幼兒園(yuan)、普(pu)(pu)通(tong)高(gao)中(zhong)、中(zhong)等職業(ye)學校(xiao)、高(gao)職院校(xiao)、普(pu)(pu)通(tong)本(ben)(ben)科(ke)院校(xiao)生(sheng)(sheng)均(jun)(jun)財(cai)政(zheng)(zheng)撥款標準或生(sheng)(sheng)均(jun)(jun)公(gong)用經(jing)(jing)費(fei)標準。學校(xiao)（包括幼兒園(yuan)，下同(tong)）按(an)照年(nian)生(sheng)(sheng)均(jun)(jun)教(jiao)(jiao)育(yu)培(pei)養(yang)成(cheng)(cheng)本(ben)(ben)的(de)(de)一定(ding)比例向受(shou)教(jiao)(jiao)育(yu)者(zhe)收取(qu)學費(fei)（保育(yu)教(jiao)(jiao)育(yu)費(fei)），綜合考慮實際成(cheng)(cheng)本(ben)(ben)（扣除財(cai)政(zheng)(zheng)撥款）等向住(zhu)宿生(sheng)(sheng)收取(qu)住(zhu)宿費(fei)，家(jia)庭(ting)經(jing)(jing)濟(ji)困難學生(sheng)(sheng)按(an)照國家(jia)有關規定(ding)享受(shou)減免政(zheng)(zheng)策(ce)。各(ge)省應結(jie)合本(ben)(ben)地實際，合理確定(ding)公(gong)辦(ban)幼兒園(yuan)、普(pu)(pu)通(tong)高(gao)中(zhong)、中(zhong)等職業(ye)學校(xiao)學費(fei)（保育(yu)教(jiao)(jiao)育(yu)費(fei)）占年(nian)生(sheng)(sheng)均(jun)(jun)教(jiao)(jiao)育(yu)培(pei)養(yang)成(cheng)(cheng)本(ben)(ben)的(de)(de)比例。現階(jie)段，公(gong)辦(ban)高(gao)等學校(xiao)學費(fei)占年(nian)生(sheng)(sheng)均(jun)(jun)教(jiao)(jiao)育(yu)培(pei)養(yang)成(cheng)(cheng)本(ben)(ben)的(de)(de)比例最高(gao)不得超過25%，各(ge)地應根據(ju)經(jing)(jing)濟(ji)社會發展水平、培(pei)養(yang)成(cheng)(cheng)本(ben)(ben)和(he)群眾承受(shou)能力(li)等合理確定(ding)。

　　軍隊舉辦的幼兒園招收(shou)(shou)地方人員子女，享受(shou)當(dang)地人民(min)政府補助(zhu)的，應按照(zhao)公辦幼兒園有關規(gui)定(ding)收(shou)(shou)費(fei)(fei)；未(wei)享受(shou)補助(zhu)的，由(you)軍隊依據國家有關政策(ce)具體制(zhi)定(ding)，合理確(que)定(ding)收(shou)(shou)費(fei)(fei)標(biao)準。中外合作辦學(xue)和(he)非全(quan)日制(zhi)研(yan)究生教育收(shou)(shou)費(fei)(fei)政策(ce)，由(you)各省制(zhi)定(ding)。

　　（五）堅持(chi)實施民(min)(min)辦(ban)(ban)(ban)(ban)(ban)教育(yu)收(shou)費分類管(guan)理(li)。按照(zhao)民(min)(min)辦(ban)(ban)(ban)(ban)(ban)教育(yu)促進法(fa)(fa)有(you)關(guan)規定，非營利性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)收(shou)費的具體辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa),由省級人民(min)(min)政府(fu)制定;營利性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)的收(shou)費標準(zhun),實行市場調節,由學校(xiao)自主決定。普(pu)(pu)惠(hui)性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園收(shou)費標準(zhun)根據(ju)各省級人民(min)(min)政府(fu)出臺的普(pu)(pu)惠(hui)性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園認(ren)定管(guan)理(li)辦(ban)(ban)(ban)(ban)(ban)法(fa)(fa)，統籌考慮(lv)公(gong)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園和普(pu)(pu)惠(hui)性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園收(shou)費水(shui)(shui)平(ping)(ping)，結合(he)經濟(ji)發(fa)展水(shui)(shui)平(ping)(ping)、群(qun)眾(zhong)承受能力、辦(ban)(ban)(ban)(ban)(ban)園成本和財政補助(zhu)(zhu)水(shui)(shui)平(ping)(ping)等因素合(he)理(li)確定。各地(di)要加快制定并落實普(pu)(pu)惠(hui)性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)幼(you)兒(er)園財政補助(zhu)(zhu)標準(zhun)，落實義務教育(yu)階段民(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)生均公(gong)用經費補助(zhu)(zhu)，加強(qiang)收(shou)費標準(zhun)調控，堅決防止過高收(shou)費。2016年11月(yue)7日(ri)以(yi)前設立的民(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)，在未完成分類登記相關(guan)程序(xu)前收(shou)費政策按非營利性民(min)(min)辦(ban)(ban)(ban)(ban)(ban)學校(xiao)管(guan)理(li)。

　　（六）完(wan)善學(xue)(xue)(xue)校(xiao)服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)收(shou)費(fei)(fei)和(he)代(dai)(dai)收(shou)費(fei)(fei)等政(zheng)策。學(xue)(xue)(xue)校(xiao)在(zai)完(wan)成正常(chang)的(de)(de)(de)保育、教育教學(xue)(xue)(xue)任務(wu)(wu)(wu)外(wai)，為在(zai)校(xiao)學(xue)(xue)(xue)生(sheng)提供學(xue)(xue)(xue)習(xi)、生(sheng)活(huo)所需(xu)的(de)(de)(de)相(xiang)(xiang)關(guan)便利服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)，以及組織開(kai)展研學(xue)(xue)(xue)旅行(xing)、課(ke)后服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)、社會(hui)實踐等活(huo)動，對(dui)應由(you)學(xue)(xue)(xue)生(sheng)或學(xue)(xue)(xue)生(sheng)家(jia)長承擔(dan)的(de)(de)(de)部分，可(ke)根據自愿(yuan)和(he)非營利原則收(shou)取服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)費(fei)(fei)用。相(xiang)(xiang)關(guan)服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)由(you)學(xue)(xue)(xue)校(xiao)之外(wai)的(de)(de)(de)機構或個(ge)人(ren)提供的(de)(de)(de)，學(xue)(xue)(xue)校(xiao)可(ke)代(dai)(dai)收(shou)代(dai)(dai)付相(xiang)(xiang)關(guan)費(fei)(fei)用。學(xue)(xue)(xue)校(xiao)服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)收(shou)費(fei)(fei)和(he)代(dai)(dai)收(shou)費(fei)(fei)具(ju)體政(zheng)策，由(you)各(ge)省制定(ding)。國家(jia)已明(ming)令(ling)禁止的(de)(de)(de)或明(ming)確(que)規定(ding)由(you)財政(zheng)保障的(de)(de)(de)項目不(bu)得(de)(de)納入服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)收(shou)費(fei)(fei)和(he)代(dai)(dai)收(shou)費(fei)(fei)，學(xue)(xue)(xue)校(xiao)不(bu)得(de)(de)擅自設立服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)收(shou)費(fei)(fei)和(he)代(dai)(dai)收(shou)費(fei)(fei)項目，不(bu)得(de)(de)在(zai)代(dai)(dai)收(shou)費(fei)(fei)中獲取差價，不(bu)得(de)(de)強制或者暗示學(xue)(xue)(xue)生(sheng)及家(jia)長購(gou)買(mai)指定(ding)的(de)(de)(de)教輔(fu)軟件(jian)或資料(liao)，不(bu)得(de)(de)通過提前開(kai)學(xue)(xue)(xue)等形式或變相(xiang)(xiang)違規補課(ke)加收(shou)相(xiang)(xiang)關(guan)費(fei)(fei)用。校(xiao)內學(xue)(xue)(xue)生(sheng)宿(su)舍(she)和(he)社會(hui)力量舉(ju)辦的(de)(de)(de)校(xiao)外(wai)學(xue)(xue)(xue)生(sheng)公(gong)寓，均不(bu)得(de)(de)強制提供相(xiang)(xiang)關(guan)生(sheng)活(huo)服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)或將服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)(xing)收(shou)費(fei)(fei)與住宿(su)費(fei)(fei)捆綁收(shou)取。學(xue)(xue)(xue)校(xiao)自主經營的(de)(de)(de)食(shi)堂向自愿(yuan)就餐的(de)(de)(de)學(xue)(xue)(xue)生(sheng)收(shou)取伙食(shi)費(fei)(fei)，應堅持(chi)公(gong)益(yi)性(xing)(xing)原則，不(bu)得(de)(de)以營利為目的(de)(de)(de)。

　　（七）完善在內(nei)(nei)地(di)(di)（祖(zu)國(guo)大(da)(da)陸）學(xue)(xue)習的港澳臺僑學(xue)(xue)生收(shou)(shou)費政策(ce)。對于在內(nei)(nei)地(di)(di)（祖(zu)國(guo)大(da)(da)陸）學(xue)(xue)習的港澳臺地(di)(di)區學(xue)(xue)生以及海(hai)外華(hua)僑學(xue)(xue)生，在中小(xiao)學(xue)(xue)校和幼兒園學(xue)(xue)習的，按(an)照有關(guan)規定(ding)執行與內(nei)(nei)地(di)(di)（祖(zu)國(guo)大(da)(da)陸）學(xue)(xue)生相(xiang)同的收(shou)(shou)費政策(ce)；錄取到內(nei)(nei)地(di)(di)（祖(zu)國(guo)大(da)(da)陸）普通高等學(xue)(xue)校和科研院所(suo)學(xue)(xue)習的，按(an)照有關(guan)規定(ding)執行與內(nei)(nei)地(di)(di)（祖(zu)國(guo)大(da)(da)陸）同類學(xue)(xue)生相(xiang)同的收(shou)(shou)費標準。

　　（八(ba)）完善國(guo)際(ji)學生(sheng)(sheng)收(shou)費政(zheng)(zheng)策(ce)(ce)。在公辦中小(xiao)學、幼兒園(yuan)就(jiu)讀的(de)國(guo)際(ji)學生(sheng)(sheng)，收(shou)費政(zheng)(zheng)策(ce)(ce)由各省制定(ding)(ding)。外籍人員子女學校(xiao)(xiao)收(shou)費政(zheng)(zheng)策(ce)(ce)，由學校(xiao)(xiao)自主制定(ding)(ding)。高等學校(xiao)(xiao)接(jie)收(shou)的(de)自費來華留學生(sheng)(sheng)收(shou)費標(biao)準(zhun)由學校(xiao)(xiao)根(gen)據當(dang)地(di)經(jing)濟(ji)社會發(fa)展水(shui)平和培養成本等因素合理確(que)定(ding)(ding)，避免引發(fa)惡性競爭。根(gen)據我國(guo)政(zheng)(zheng)府與派遣國(guo)協議(yi)來華接(jie)受教育(yu)的(de)學生(sheng)(sheng)，收(shou)費政(zheng)(zheng)策(ce)(ce)按(an)照有關規定(ding)(ding)執行。

　　三、健全(quan)教育收費管(guan)理制度(du)

　　（九(jiu)）建(jian)立健全(quan)教(jiao)育(yu)(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)(zhun)動態調(diao)整機(ji)制。各地應(ying)(ying)按照(zhao)規定(ding)的(de)(de)(de)管(guan)理權限(xian)和屬地化(hua)管(guan)理原則，綜合考慮經濟社會(hui)發(fa)展水平、教(jiao)育(yu)(yu)培(pei)養(yang)成本和群眾承受能力(li)等(deng)(deng)因素，合理確(que)(que)定(ding)公辦學(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)(fei)（保育(yu)(yu)教(jiao)育(yu)(yu)費(fei)(fei)(fei)(fei)(fei)(fei)）、住宿費(fei)(fei)(fei)(fei)(fei)(fei)等(deng)(deng)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)(zhun)，建(jian)立與撥(bo)款、資(zi)助水平等(deng)(deng)相適(shi)應(ying)(ying)的(de)(de)(de)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)(zhun)動態調(diao)整機(ji)制。學(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)政(zheng)(zheng)策有(you)變(bian)化(hua)的(de)(de)(de)，應(ying)(ying)在招生(sheng)(sheng)(sheng)簡(jian)章發(fa)布前(qian)向社會(hui)公示(shi)。鼓勵各地適(shi)應(ying)(ying)彈(dan)性(xing)學(xue)(xue)(xue)(xue)制下的(de)(de)(de)教(jiao)學(xue)(xue)(xue)(xue)組織模式，探索(suo)實(shi)(shi)行(xing)(xing)高(gao)等(deng)(deng)學(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)分制收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)管(guan)理。經批準(zhun)(zhun)實(shi)(shi)行(xing)(xing)學(xue)(xue)(xue)(xue)分制收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)的(de)(de)(de)學(xue)(xue)(xue)(xue)校(xiao)，學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)按學(xue)(xue)(xue)(xue)分制培(pei)養(yang)方(fang)案(an)正(zheng)常完(wan)成學(xue)(xue)(xue)(xue)業所(suo)繳納的(de)(de)(de)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)(fei)總額(e)原則上不得高(gao)于實(shi)(shi)行(xing)(xing)學(xue)(xue)(xue)(xue)年制的(de)(de)(de)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)(fei)總額(e)，加修其他專業課程或(huo)重修課程，學(xue)(xue)(xue)(xue)校(xiao)可按所(suo)修課程規定(ding)的(de)(de)(de)學(xue)(xue)(xue)(xue)分收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)(zhun)收(shou)(shou)取費(fei)(fei)(fei)(fei)(fei)(fei)用(yong)。學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)(fei)、住宿費(fei)(fei)(fei)(fei)(fei)(fei)的(de)(de)(de)收(shou)(shou)取實(shi)(shi)行(xing)(xing)“老生(sheng)(sheng)(sheng)老辦法、新生(sheng)(sheng)(sheng)新辦法”，按照(zhao)學(xue)(xue)(xue)(xue)年或(huo)學(xue)(xue)(xue)(xue)期收(shou)(shou)取，不得跨學(xue)(xue)(xue)(xue)年（學(xue)(xue)(xue)(xue)期）預收(shou)(shou)。學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)如因故休(xiu)學(xue)(xue)(xue)(xue)、退(tui)學(xue)(xue)(xue)(xue)、提前(qian)結(jie)束學(xue)(xue)(xue)(xue)業或(huo)經批準(zhun)(zhun)轉學(xue)(xue)(xue)(xue)，學(xue)(xue)(xue)(xue)校(xiao)應(ying)(ying)根據實(shi)(shi)際(ji)學(xue)(xue)(xue)(xue)習時(shi)間合理確(que)(que)定(ding)退(tui)費(fei)(fei)(fei)(fei)(fei)(fei)額(e)度。各地要全(quan)面落實(shi)(shi)國家各項資(zi)助政(zheng)(zheng)策，幫助家庭(ting)經濟困難(nan)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)解決(jue)實(shi)(shi)際(ji)問題(ti)，不得因學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)(zhun)調(diao)整影響學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)的(de)(de)(de)正(zheng)常學(xue)(xue)(xue)(xue)習和生(sheng)(sheng)(sheng)活。

　　（十）加(jia)(jia)強教(jiao)(jiao)育培(pei)養(yang)成(cheng)(cheng)(cheng)本(ben)調查。適時修(xiu)訂完善(shan)《高等(deng)學校(xiao)(xiao)教(jiao)(jiao)育培(pei)養(yang)成(cheng)(cheng)(cheng)本(ben)監審辦(ban)法（試行）》，組織做(zuo)好高等(deng)學校(xiao)(xiao)年(nian)生(sheng)均教(jiao)(jiao)育培(pei)養(yang)成(cheng)(cheng)(cheng)本(ben)監審工作。各省(sheng)按照定(ding)價權限根據價格(ge)法、《政府制定(ding)價格(ge)成(cheng)(cheng)(cheng)本(ben)監審辦(ban)法》等(deng)，結合本(ben)地實際，主動開展幼兒園、普通高中、中等(deng)職業學校(xiao)(xiao)教(jiao)(jiao)育培(pei)養(yang)成(cheng)(cheng)(cheng)本(ben)調查工作，規范(fan)教(jiao)(jiao)育培(pei)養(yang)成(cheng)(cheng)(cheng)本(ben)調查行為(wei)。各級各類學校(xiao)(xiao)應當加(jia)(jia)強成(cheng)(cheng)(cheng)本(ben)核算(suan)，完整準確記錄并核算(suan)教(jiao)(jiao)育培(pei)養(yang)成(cheng)(cheng)(cheng)本(ben)。

　　（十一）規范教(jiao)(jiao)育(yu)收(shou)(shou)費決(jue)策聽證(zheng)制度(du)(du)。各地(di)要嚴(yan)格按照(zhao)國家規定(ding)的權限(xian)和程序(xu)制定(ding)或(huo)調整政府舉辦的各級各類學(xue)校學(xue)費等收(shou)(shou)費標準，納入定(ding)價聽證(zheng)目錄并實行聽證(zheng)，充分征求社會有關方面意見，確保教(jiao)(jiao)育(yu)收(shou)(shou)費決(jue)策的民主性、科(ke)學(xue)性和透明度(du)(du)。降低教(jiao)(jiao)育(yu)收(shou)(shou)費標準，或(huo)教(jiao)(jiao)育(yu)收(shou)(shou)費標準調整涉及面較(jiao)小的，聽證(zheng)會可(ke)采取簡(jian)易程序(xu)。制定(ding)其(qi)他的教(jiao)(jiao)育(yu)收(shou)(shou)費標準，認為有必要的，也可(ke)以實行聽證(zheng)。

　　（十二）嚴(yan)格執行教(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)公(gong)(gong)(gong)(gong)示(shi)(shi)制度。各地(di)要嚴(yan)格執行教(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)公(gong)(gong)(gong)(gong)示(shi)(shi)制度，未經公(gong)(gong)(gong)(gong)示(shi)(shi)不得收(shou)(shou)(shou)費(fei)(fei)(fei)。各級各類學校應(ying)建立健全規(gui)范(fan)化(hua)的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)公(gong)(gong)(gong)(gong)示(shi)(shi)動(dong)態管理制度，主(zhu)動(dong)接受(shou)社會監督。應(ying)將收(shou)(shou)(shou)費(fei)(fei)(fei)項目和(he)標準(zhun)在(zai)校內(nei)醒目位置向(xiang)學生公(gong)(gong)(gong)(gong)示(shi)(shi)，在(zai)招生簡章和(he)入學通知書中注明(ming)。義務教(jiao)育階段(duan)民辦學校收(shou)(shou)(shou)費(fei)(fei)(fei)標準(zhun)應(ying)和(he)學校獲得的(de)生均公(gong)(gong)(gong)(gong)用(yong)經費(fei)(fei)(fei)補助一并公(gong)(gong)(gong)(gong)示(shi)(shi)。對按規(gui)定應(ying)當公(gong)(gong)(gong)(gong)示(shi)(shi)而未公(gong)(gong)(gong)(gong)示(shi)(shi)的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)，或(huo)公(gong)(gong)(gong)(gong)示(shi)(shi)內(nei)容(rong)與(yu)規(gui)定政(zheng)策(ce)(ce)不符的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)，學生有權(quan)拒絕繳納。收(shou)(shou)(shou)費(fei)(fei)(fei)政(zheng)策(ce)(ce)變(bian)動(dong)時，學校要及(ji)時更新公(gong)(gong)(gong)(gong)示(shi)(shi)內(nei)容(rong)，確保公(gong)(gong)(gong)(gong)示(shi)(shi)內(nei)容(rong)合法、有效。各地(di)要嚴(yan)格執行教(jiao)育收(shou)(shou)(shou)費(fei)(fei)(fei)等行政(zheng)事業性收(shou)(shou)(shou)費(fei)(fei)(fei)目錄(lu)清單(dan)，不得擅自增加收(shou)(shou)(shou)費(fei)(fei)(fei)項目、擴大收(shou)(shou)(shou)費(fei)(fei)(fei)范(fan)圍。

　　（十三）加強(qiang)教(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)支(zhi)管(guan)(guan)理。公(gong)辦(ban)普通高中(zhong)(zhong)和中(zhong)(zhong)等(deng)職業(ye)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)、住宿(su)費(fei)(fei)(fei)(fei)(fei)，公(gong)辦(ban)高等(deng)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)、住宿(su)費(fei)(fei)(fei)(fei)(fei)、委托培養費(fei)(fei)(fei)(fei)(fei)、函大電大夜(ye)大及短(duan)期培訓費(fei)(fei)(fei)(fei)(fei)等(deng)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)，作為事業(ye)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)，按(an)(an)照“收(shou)(shou)(shou)(shou)(shou)支(zhi)兩條線”要(yao)(yao)(yao)求，納(na)(na)入(ru)(ru)(ru)(ru)(ru)財(cai)政(zheng)專戶管(guan)(guan)理。公(gong)辦(ban)幼兒園收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)管(guan)(guan)理按(an)(an)現(xian)行規(gui)(gui)定(ding)執行。服務(wu)(wu)性(xing)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)由(you)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)按(an)(an)規(gui)(gui)定(ding)列支(zhi)；代收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)由(you)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)全(quan)部(bu)轉(zhuan)交提供服務(wu)(wu)的單位，不得(de)(de)計(ji)入(ru)(ru)(ru)(ru)(ru)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)。學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)要(yao)(yao)(yao)將教(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)支(zhi)全(quan)部(bu)納(na)(na)入(ru)(ru)(ru)(ru)(ru)部(bu)門(men)預(yu)算管(guan)(guan)理，加大資金統籌(chou)力度(du)；教(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)安排的相(xiang)關支(zhi)出按(an)(an)規(gui)(gui)定(ding)納(na)(na)入(ru)(ru)(ru)(ru)(ru)項目(mu)庫規(gui)(gui)范管(guan)(guan)理。結(jie)合教(jiao)育(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)等(deng)其(qi)他收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)情(qing)況，統籌(chou)安排財(cai)政(zheng)撥款(kuan)預(yu)算，更好發揮財(cai)政(zheng)資金使(shi)(shi)用(yong)(yong)效益。各地不得(de)(de)將學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)用(yong)(yong)于平衡預(yu)算，不得(de)(de)以任何形式擠占、截留、平調、挪用(yong)(yong)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)資金。民辦(ban)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)(ru)應(ying)(ying)全(quan)部(bu)繳入(ru)(ru)(ru)(ru)(ru)經教(jiao)育(yu)行政(zheng)部(bu)門(men)備案的學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)銀行賬戶，統一管(guan)(guan)理，主要(yao)(yao)(yao)用(yong)(yong)于教(jiao)育(yu)教(jiao)學(xue)(xue)(xue)(xue)活動、改善辦(ban)學(xue)(xue)(xue)(xue)條件和保障教(jiao)職工(gong)待(dai)遇并(bing)依據(ju)有關法(fa)律法(fa)規(gui)(gui)提取發展(zhan)基(ji)金。學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)取行政(zheng)事業(ye)性(xing)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)時(shi)要(yao)(yao)(yao)按(an)(an)照財(cai)務(wu)(wu)隸(li)屬關系使(shi)(shi)用(yong)(yong)財(cai)政(zheng)部(bu)門(men)印(yin)（監）制的財(cai)政(zheng)票據(ju)，在收(shou)(shou)(shou)(shou)(shou)取服務(wu)(wu)性(xing)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)時(shi)應(ying)(ying)使(shi)(shi)用(yong)(yong)相(xiang)應(ying)(ying)的稅務(wu)(wu)發票，代收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)時(shi)應(ying)(ying)使(shi)(shi)用(yong)(yong)資金往來結(jie)算票據(ju)。

　　四、加(jia)強(qiang)教(jiao)育收費治理(li)

　　（十(shi)四）落實教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)監管(guan)責(ze)任。教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)堅持“誰(shui)審批、誰(shui)負責(ze)”的(de)(de)原則(ze)。治理(li)(li)教(jiao)育(yu)(yu)亂(luan)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)聯席會議成員單(dan)位按照(zhao)各(ge)自職(zhi)責(ze)，將(jiang)教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)納入目錄管(guan)理(li)(li)，適時動(dong)態(tai)調(diao)(diao)整(zheng)并及(ji)時向社(she)會公布，依(yi)法(fa)對(dui)相關收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)項目和收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)標準的(de)(de)執行情況實施監督；加(jia)強(qiang)教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)成本調(diao)(diao)查(cha)，建(jian)立(li)健全收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)標準動(dong)態(tai)調(diao)(diao)整(zheng)機制；加(jia)強(qiang)教(jiao)育(yu)(yu)領域(yu)的(de)(de)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)監督檢(jian)查(cha)，依(yi)法(fa)查(cha)處違法(fa)違規收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)行為；加(jia)強(qiang)教(jiao)材、教(jiao)輔(fu)材料價格(ge)管(guan)理(li)(li)；指導各(ge)級(ji)各(ge)類學校落實教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)政策，規范收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)行為。各(ge)級(ji)各(ge)類學校要嚴格(ge)執行規定(ding)的(de)(de)收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)范圍、收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)項目、收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)標準和收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)方(fang)式，建(jian)立(li)健全學校收(shou)(shou)(shou)(shou)(shou)(shou)費(fei)(fei)管(guan)理(li)(li)制度(du)。

　　（十五）完(wan)善教(jiao)育(yu)(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)治(zhi)理(li)(li)工(gong)作(zuo)機(ji)制。各(ge)地要高度重視(shi)教(jiao)育(yu)(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)管(guan)理(li)(li)工(gong)作(zuo)，建(jian)立健全領導體制和工(gong)作(zuo)機(ji)制，堅持系統推進教(jiao)育(yu)(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)管(guan)理(li)(li)工(gong)作(zuo)。各(ge)地治(zhi)理(li)(li)教(jiao)育(yu)(yu)亂收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)聯(lian)席會(hui)議成員單(dan)位要統籌(chou)協調，完(wan)善定(ding)期會(hui)商(shang)、信息發布(bu)機(ji)制，形成責任明確、協作(zuo)聯(lian)動、互相(xiang)促(cu)進的收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)管(guan)理(li)(li)工(gong)作(zuo)格局，加強重點領域教(jiao)育(yu)(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)治(zhi)理(li)(li)。要把教(jiao)育(yu)(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)管(guan)理(li)(li)納入教(jiao)育(yu)(yu)督導范(fan)圍。探索(suo)建(jian)立學(xue)校(xiao)(xiao)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)專項審(shen)計制度，重點加強對(dui)非(fei)營利性民辦(ban)學(xue)校(xiao)(xiao)的審(shen)計，嚴禁非(fei)營利性民辦(ban)學(xue)校(xiao)(xiao)舉辦(ban)者(zhe)和非(fei)營利性中(zhong)外合(he)作(zuo)辦(ban)學(xue)者(zhe)通過各(ge)種方式從學(xue)費(fei)(fei)(fei)(fei)收(shou)(shou)(shou)入等辦(ban)學(xue)收(shou)(shou)(shou)益中(zhong)取得收(shou)(shou)(shou)益、分配辦(ban)學(xue)結余（剩(sheng)余財產）或通過關聯(lian)交易、關聯(lian)方轉移辦(ban)學(xue)收(shou)(shou)(shou)益等行(xing)為(wei)。

　　（十六）加大違(wei)規(gui)收(shou)(shou)(shou)(shou)費(fei)行(xing)為的(de)查(cha)(cha)處力度。各(ge)地要(yao)加強對(dui)(dui)教育收(shou)(shou)(shou)(shou)費(fei)的(de)日常監(jian)督和定期檢查(cha)(cha)，建立完善教育收(shou)(shou)(shou)(shou)費(fei)風險預警(jing)、信訪受理、督查(cha)(cha)督辦(ban)(ban)、公開通報及約(yue)談機制，對(dui)(dui)發現(xian)的(de)違(wei)規(gui)收(shou)(shou)(shou)(shou)費(fei)問題要(yao)嚴(yan)肅處理。建立健全問責(ze)(ze)機制，對(dui)(dui)收(shou)(shou)(shou)(shou)費(fei)管理主體責(ze)(ze)任不落(luo)實、措(cuo)施(shi)不到位，損壞群(qun)眾切身利(li)益，造成惡劣社(she)會影響的(de)單位和相關責(ze)(ze)任人要(yao)嚴(yan)肅問責(ze)(ze)。對(dui)(dui)民辦(ban)(ban)學校(xiao)違(wei)規(gui)亂收(shou)(shou)(shou)(shou)費(fei)造成惡劣影響的(de)，依(yi)法(fa)依(yi)規(gui)扣(kou)減招(zhao)生計(ji)劃(hua)、財政扶持資金(jin)等，直至撤銷、吊銷辦(ban)(ban)學許(xu)可(ke)證(zheng)。

　　（十七）加強教(jiao)育收費(fei)(fei)治理(li)(li)(li)(li)(li)基(ji)礎能力建(jian)設。貫(guan)徹落實《全國教(jiao)育系(xi)統財(cai)務管(guan)(guan)理(li)(li)(li)(li)(li)干部培訓實施方案》，組織開展(zhan)教(jiao)育收費(fei)(fei)管(guan)(guan)理(li)(li)(li)(li)(li)培訓，提高教(jiao)育收費(fei)(fei)治理(li)(li)(li)(li)(li)能力和水平(ping)。各地要(yao)充(chong)分利用現代信息(xi)技術，探索(suo)建(jian)立教(jiao)育收費(fei)(fei)年度統計報告(gao)制度，加強教(jiao)育收費(fei)(fei)管(guan)(guan)理(li)(li)(li)(li)(li)，進(jin)一步強化服務意識，提高服務能力和水平(ping)。

　　各(ge)級科研院所、黨(dang)校等教(jiao)育(yu)收費管理(li)參(can)照本(ben)意見執行(xing)，各(ge)級教(jiao)育(yu)部門所屬事(shi)業單位收費管理(li)政策另行(xing)制定。