草莓视频在线下载

各(ge)省、自治區、直轄市教育(yu)廳（教委(wei)）、發展改(gai)革(ge)委(wei)、財政(zheng)廳（局(ju)(ju)(ju)(ju)）、市場(chang)監(jian)(jian)(jian)管(guan)局(ju)(ju)(ju)(ju)、新(xin)聞出(chu)版局(ju)(ju)(ju)(ju)，各(ge)計(ji)劃單(dan)(dan)列市教育(yu)局(ju)(ju)(ju)(ju)、發展改(gai)革(ge)委(wei)、財政(zheng)局(ju)(ju)(ju)(ju)、市場(chang)監(jian)(jian)(jian)管(guan)局(ju)(ju)(ju)(ju)、新(xin)聞出(chu)版局(ju)(ju)(ju)(ju)，新(xin)疆生產建設(she)兵團教育(yu)局(ju)(ju)(ju)(ju)、發展改(gai)革(ge)委(wei)、財政(zheng)局(ju)(ju)(ju)(ju)、市場(chang)監(jian)(jian)(jian)管(guan)局(ju)(ju)(ju)(ju)、新(xin)聞出(chu)版局(ju)(ju)(ju)(ju)，有關部(bu)(bu)門(men)（單(dan)(dan)位）教育(yu)司（局(ju)(ju)(ju)(ju)），部(bu)(bu)屬各(ge)高(gao)等學校：

　　為貫徹(che)落實黨(dang)的十九大和(he)(he)十九屆(jie)二中、三(san)中、四(si)中全會精神(shen)，進一(yi)步加強教育(yu)收(shou)(shou)費治(zhi)理體系和(he)(he)治(zhi)理能力建設，教育(yu)部、國(guo)(guo)家發(fa)展改革委、財政部、國(guo)(guo)家市(shi)場(chang)監(jian)管總局、國(guo)(guo)家新(xin)聞(wen)出版署(shu)研究制定(ding)了《關于進一(yi)步加強和(he)(he)規(gui)范教育(yu)收(shou)(shou)費管理的意(yi)見》，現(xian)印(yin)發(fa)給你們，請結合實際貫徹(che)執行。

　　各地要(yao)充分認識到，進一(yi)步(bu)加(jia)強(qiang)和(he)規范教(jiao)(jiao)育(yu)(yu)收費(fei)管理(li)(li)(li)是(shi)鞏(gong)固完善以政(zheng)府投入為主、多渠道(dao)籌集教(jiao)(jiao)育(yu)(yu)經費(fei)的(de)體制(zhi)(zhi)和(he)非義務教(jiao)(jiao)育(yu)(yu)培養(yang)成(cheng)本分擔機制(zhi)(zhi)的(de)重(zhong)(zhong)要(yao)內容，是(shi)各級治理(li)(li)(li)教(jiao)(jiao)育(yu)(yu)亂收費(fei)聯席(xi)會議辦公室的(de)一(yi)項重(zhong)(zhong)要(yao)職責(ze)，是(shi)加(jia)快推進教(jiao)(jiao)育(yu)(yu)財務治理(li)(li)(li)體系(xi)(xi)(xi)和(he)治理(li)(li)(li)能力現代化的(de)重(zhong)(zhong)要(yao)舉(ju)措。要(yao)按(an)照規定的(de)管理(li)(li)(li)權限全面落實(shi)教(jiao)(jiao)育(yu)(yu)收費(fei)管理(li)(li)(li)主體責(ze)任，正(zheng)(zheng)確處(chu)理(li)(li)(li)好政(zheng)府與社會、受教(jiao)(jiao)育(yu)(yu)者的(de)關(guan)系(xi)(xi)(xi)，正(zheng)(zheng)確處(chu)理(li)(li)(li)好教(jiao)(jiao)育(yu)(yu)收費(fei)與財政(zheng)撥款、學生資(zi)助的(de)關(guan)系(xi)(xi)(xi)，正(zheng)(zheng)確處(chu)理(li)(li)(li)好簡政(zheng)放權和(he)放管結(jie)合、優化服務的(de)關(guan)系(xi)(xi)(xi)，進一(yi)步(bu)完善教(jiao)(jiao)育(yu)(yu)收費(fei)政(zheng)策體系(xi)(xi)(xi)、制(zhi)(zhi)度體系(xi)(xi)(xi)、監管體系(xi)(xi)(xi)，提升教(jiao)(jiao)育(yu)(yu)收費(fei)治理(li)(li)(li)能力。

　　各地出臺教育(yu)收(shou)費(fei)政(zheng)策(ce)(ce)(ce)，要綜合考(kao)慮(lv)經(jing)濟社會(hui)發展水(shui)平、教育(yu)培養成本(ben)和群眾承受能力等因素(su)，認(ren)真履(lv)行成本(ben)調查（或成本(ben)監審，下同(tong)）、決策(ce)(ce)(ce)聽證、公開公示(shi)等有(you)關法定程(cheng)序，把握好政(zheng)策(ce)(ce)(ce)出臺的時(shi)機和節奏，確保平穩有(you)序推進各項工(gong)作。各省教育(yu)收(shou)費(fei)政(zheng)策(ce)(ce)(ce)出臺及執行情況，要及時(shi)報(bao)告全國治理教育(yu)亂收(shou)費(fei)聯席會(hui)議辦公室。

　　各地要調整完善各級治(zhi)(zhi)理教育亂收(shou)費聯席會(hui)議制(zhi)度(du)，健(jian)全工(gong)作機制(zhi)，認真履行職責，加大治(zhi)(zhi)理力度(du)，嚴肅查處損害群眾(zhong)利益(yi)的教育亂收(shou)費行為(wei)。

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(yue)17日

關于(yu)進一步加強和規范教育收費管理的意見

　　黨中央、國務(wu)院(yuan)(yuan)歷來高(gao)度重(zhong)視(shi)教(jiao)(jiao)育(yu)(yu)收(shou)費(fei)管理(li)工作(zuo)，自全國治理(li)教(jiao)(jiao)育(yu)(yu)亂收(shou)費(fei)部際(ji)聯席(xi)會議制(zhi)度建立以來，在(zai)各有關(guan)部門、地方各級政府(fu)的共(gong)同努力下，教(jiao)(jiao)育(yu)(yu)收(shou)費(fei)水平保持(chi)了(le)基本穩(wen)定，教(jiao)(jiao)育(yu)(yu)亂收(shou)費(fei)現(xian)象得到(dao)了(le)有效遏制(zhi)。但隨著經濟社(she)會的發展，教(jiao)(jiao)育(yu)(yu)收(shou)費(fei)管理(li)工作(zuo)在(zai)體制(zhi)機制(zhi)、政策執(zhi)行、監督管理(li)等方面仍然存在(zai)一(yi)些(xie)問題，與教(jiao)(jiao)育(yu)(yu)改革(ge)發展的需要(yao)和人(ren)民群眾的期待仍然存在(zai)一(yi)定差距(ju)。為貫徹落實《中國教(jiao)(jiao)育(yu)(yu)現(xian)代化2035》《國務(wu)院(yuan)(yuan)辦公廳關(guan)于進(jin)一(yi)步(bu)調整(zheng)優化結(jie)構 提高(gao)教(jiao)(jiao)育(yu)(yu)經費(fei)使用(yong)效益的意(yi)見(jian)》等文(wen)件(jian)精(jing)神，進(jin)一(yi)步(bu)加強和規范(fan)教(jiao)(jiao)育(yu)(yu)收(shou)費(fei)管理(li)，現(xian)提出(chu)以下意(yi)見(jian)。

　　一、總體要求

　　（一）指導思想

　　以(yi)習近平新(xin)時代中(zhong)國(guo)特色社會(hui)主(zhu)義思想為(wei)(wei)指導(dao)，全(quan)(quan)面貫徹(che)落(luo)實黨的十九大和十九屆二中(zhong)、三中(zhong)、四中(zhong)全(quan)(quan)會(hui)精神，深入(ru)(ru)貫徹(che)落(luo)實全(quan)(quan)國(guo)教(jiao)(jiao)育(yu)(yu)(yu)大會(hui)精神，始終堅(jian)持把教(jiao)(jiao)育(yu)(yu)(yu)事(shi)業擺在(zai)優(you)先位置，主(zhu)動適應(ying)教(jiao)(jiao)育(yu)(yu)(yu)、財稅(shui)、價(jia)格等領域(yu)改革新(xin)要求(qiu)，鞏固完(wan)善以(yi)政(zheng)府投入(ru)(ru)為(wei)(wei)主(zhu)、多渠道籌集教(jiao)(jiao)育(yu)(yu)(yu)經費體制(zhi)，逐步完(wan)善各(ge)級各(ge)類(lei)教(jiao)(jiao)育(yu)(yu)(yu)投入(ru)(ru)機制(zhi)和非義務教(jiao)(jiao)育(yu)(yu)(yu)培養成(cheng)本分擔機制(zhi)，建立健全(quan)(quan)教(jiao)(jiao)育(yu)(yu)(yu)收費政(zheng)策體系(xi)(xi)、制(zhi)度體系(xi)(xi)、監管體系(xi)(xi)，提(ti)升教(jiao)(jiao)育(yu)(yu)(yu)收費治(zhi)理(li)能(neng)力，持續(xu)鞏固教(jiao)(jiao)育(yu)(yu)(yu)亂(luan)收費治(zhi)理(li)成(cheng)果，促進教(jiao)(jiao)育(yu)(yu)(yu)公平而有(you)質量的發展。

　　（二）基本原則

　　——堅(jian)持(chi)(chi)公(gong)益(yi)屬性(xing)、分(fen)類(lei)管理(li)。堅(jian)持(chi)(chi)教(jiao)育(yu)的公(gong)益(yi)性(xing)，充(chong)分(fen)發揮政府對教(jiao)育(yu)事業的主導(dao)作用(yong)。區(qu)分(fen)義(yi)務(wu)教(jiao)育(yu)和非義(yi)務(wu)教(jiao)育(yu)的不(bu)同(tong)階段，區(qu)分(fen)非營利性(xing)和營利性(xing)民(min)辦教(jiao)育(yu)的不(bu)同(tong)屬性(xing)，正確處理(li)政府與社會(hui)、受教(jiao)育(yu)者之(zhi)間的關系，合(he)理(li)分(fen)擔教(jiao)育(yu)培(pei)養成(cheng)本。

　　——堅持分級(ji)審批(pi)、屬(shu)(shu)地管(guan)理。教(jiao)育(yu)領域行政事業性收(shou)費(fei)(fei)項(xiang)目、標(biao)準(zhun)實(shi)行中央和省兩級(ji)審批(pi)，中央部門所屬(shu)(shu)學校(xiao)收(shou)費(fei)(fei)標(biao)準(zhun)實(shi)行屬(shu)(shu)地管(guan)理。各省、自(zi)治區(qu)、直(zhi)轄(xia)市（以下簡稱各省）按照規(gui)定(ding)的(de)管(guan)理權限，科學制定(ding)收(shou)費(fei)(fei)政策，加強收(shou)費(fei)(fei)項(xiang)目管(guan)理，合(he)理確定(ding)收(shou)費(fei)(fei)標(biao)準(zhun)，全面落(luo)實(shi)教(jiao)育(yu)收(shou)費(fei)(fei)管(guan)理主體責任(ren)。

　　——堅持(chi)問(wen)(wen)題(ti)(ti)導(dao)向、改(gai)革創新。不斷健全(quan)教育(yu)收(shou)費(fei)管(guan)(guan)理(li)體(ti)制(zhi)，完(wan)善教育(yu)收(shou)費(fei)政策，加強重(zhong)點(dian)領(ling)域、重(zhong)點(dian)單(dan)位的收(shou)費(fei)治(zhi)理(li)，著(zhu)力解(jie)決與教育(yu)改(gai)革發展不相適應的收(shou)費(fei)體(ti)制(zhi)機(ji)制(zhi)問(wen)(wen)題(ti)(ti)，著(zhu)力解(jie)決群(qun)眾反映強烈的收(shou)費(fei)問(wen)(wen)題(ti)(ti)。全(quan)面依(yi)(yi)法治(zhi)教，堅持(chi)依(yi)(yi)法行(xing)政、依(yi)(yi)法理(li)財，強化事中(zhong)事后監(jian)管(guan)(guan)，將日(ri)常監(jian)督與專(zhuan)項監(jian)督相結合，創新收(shou)費(fei)監(jian)管(guan)(guan)方(fang)式(shi)。

　　二、完善教育收(shou)費(fei)政(zheng)策(ce)

　　（三）堅(jian)持(chi)實(shi)施(shi)九年義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)制(zhi)度。義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)全(quan)面(mian)納入財(cai)政(zheng)保障范(fan)圍，公(gong)辦(ban)義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)學(xue)(xue)校不收取學(xue)(xue)費(fei)(fei)(fei)、雜費(fei)(fei)(fei)。各地(di)要(yao)嚴格執行(xing)義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)法(fa)，鞏固(gu)完(wan)善城(cheng)鄉義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)經費(fei)(fei)(fei)保障機制(zhi)，堅(jian)持(chi)實(shi)行(xing)九年義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)制(zhi)度，嚴禁隨意擴(kuo)大免(mian)費(fei)(fei)(fei)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)政(zheng)策實(shi)施(shi)范(fan)圍。對(dui)民辦(ban)義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)學(xue)(xue)校學(xue)(xue)生(sheng)免(mian)除(chu)學(xue)(xue)雜費(fei)(fei)(fei)標(biao)準按照(zhao)生(sheng)均公(gong)用(yong)經費(fei)(fei)(fei)基準定(ding)額執行(xing)；對(dui)生(sheng)均教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)培養(yang)成本不足部分，應嚴格落實(shi)非(fei)營利性法(fa)定(ding)要(yao)求(qiu)，合理(li)確定(ding)收費(fei)(fei)(fei)標(biao)準。嚴禁收取與招(zhao)(zhao)生(sheng)入學(xue)(xue)掛鉤的(de)捐資助學(xue)(xue)款。按照(zhao)國家有關規(gui)定(ding)招(zhao)(zhao)收義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)階(jie)段(duan)學(xue)(xue)生(sheng)進行(xing)文藝、體育(yu)(yu)(yu)(yu)等專業訓練(lian)的(de)學(xue)(xue)校或其他社會組織，收取的(de)學(xue)(xue)雜費(fei)(fei)(fei)不應包括學(xue)(xue)生(sheng)完(wan)成九年義(yi)(yi)(yi)務(wu)教(jiao)(jiao)(jiao)(jiao)育(yu)(yu)(yu)(yu)課(ke)程(cheng)按規(gui)定(ding)免(mian)除(chu)的(de)學(xue)(xue)雜費(fei)(fei)(fei)。

　　（四）堅持實施非義(yi)(yi)務教(jiao)(jiao)育(yu)(yu)(yu)(yu)培(pei)(pei)養(yang)(yang)(yang)成本(ben)分(fen)擔機(ji)制。非義(yi)(yi)務教(jiao)(jiao)育(yu)(yu)(yu)(yu)實行(xing)以政(zheng)府投入為主、受教(jiao)(jiao)育(yu)(yu)(yu)(yu)者(zhe)合理(li)分(fen)擔、其他(ta)多種渠道(dao)籌(chou)措經(jing)費(fei)(fei)的投入機(ji)制。各(ge)省應(ying)根(gen)(gen)據辦(ban)學(xue)(xue)成本(ben)、經(jing)濟發展水平和(he)財(cai)(cai)力狀況，落實并(bing)動(dong)態(tai)調(diao)整公辦(ban)幼兒園(yuan)、普(pu)(pu)通(tong)高(gao)中(zhong)、中(zhong)等(deng)(deng)職(zhi)業學(xue)(xue)校(xiao)(xiao)、高(gao)職(zhi)院校(xiao)(xiao)、普(pu)(pu)通(tong)本(ben)科(ke)院校(xiao)(xiao)生(sheng)均財(cai)(cai)政(zheng)撥款(kuan)(kuan)標(biao)準或生(sheng)均公用經(jing)費(fei)(fei)標(biao)準。學(xue)(xue)校(xiao)(xiao)（包括幼兒園(yuan)，下同）按照年(nian)生(sheng)均教(jiao)(jiao)育(yu)(yu)(yu)(yu)培(pei)(pei)養(yang)(yang)(yang)成本(ben)的一定(ding)比例向受教(jiao)(jiao)育(yu)(yu)(yu)(yu)者(zhe)收取學(xue)(xue)費(fei)(fei)（保育(yu)(yu)(yu)(yu)教(jiao)(jiao)育(yu)(yu)(yu)(yu)費(fei)(fei)），綜合考慮實際成本(ben)（扣(kou)除財(cai)(cai)政(zheng)撥款(kuan)(kuan)）等(deng)(deng)向住(zhu)宿生(sheng)收取住(zhu)宿費(fei)(fei)，家庭經(jing)濟困難(nan)學(xue)(xue)生(sheng)按照國家有關規定(ding)享受減免政(zheng)策。各(ge)省應(ying)結合本(ben)地實際，合理(li)確(que)定(ding)公辦(ban)幼兒園(yuan)、普(pu)(pu)通(tong)高(gao)中(zhong)、中(zhong)等(deng)(deng)職(zhi)業學(xue)(xue)校(xiao)(xiao)學(xue)(xue)費(fei)(fei)（保育(yu)(yu)(yu)(yu)教(jiao)(jiao)育(yu)(yu)(yu)(yu)費(fei)(fei)）占年(nian)生(sheng)均教(jiao)(jiao)育(yu)(yu)(yu)(yu)培(pei)(pei)養(yang)(yang)(yang)成本(ben)的比例。現階段，公辦(ban)高(gao)等(deng)(deng)學(xue)(xue)校(xiao)(xiao)學(xue)(xue)費(fei)(fei)占年(nian)生(sheng)均教(jiao)(jiao)育(yu)(yu)(yu)(yu)培(pei)(pei)養(yang)(yang)(yang)成本(ben)的比例最高(gao)不得超過25%，各(ge)地應(ying)根(gen)(gen)據經(jing)濟社會發展水平、培(pei)(pei)養(yang)(yang)(yang)成本(ben)和(he)群眾(zhong)承受能力等(deng)(deng)合理(li)確(que)定(ding)。

　　軍隊舉辦(ban)(ban)的幼兒園招(zhao)收(shou)地方人員子(zi)女，享受當地人民(min)政(zheng)(zheng)府補助的，應(ying)按(an)照公辦(ban)(ban)幼兒園有關(guan)規定收(shou)費；未享受補助的，由軍隊依(yi)據國家有關(guan)政(zheng)(zheng)策具體制(zhi)(zhi)定，合(he)理確定收(shou)費標準。中外(wai)合(he)作辦(ban)(ban)學(xue)和非全(quan)日制(zhi)(zhi)研究生教育(yu)收(shou)費政(zheng)(zheng)策，由各省制(zhi)(zhi)定。

　　（五）堅持實施民辦(ban)(ban)(ban)教(jiao)育收(shou)(shou)費(fei)(fei)分(fen)類管理(li)(li)。按(an)照民辦(ban)(ban)(ban)教(jiao)育促進法(fa)有關規(gui)定(ding)，非(fei)營(ying)利性(xing)(xing)民辦(ban)(ban)(ban)學校(xiao)(xiao)收(shou)(shou)費(fei)(fei)的具體(ti)辦(ban)(ban)(ban)法(fa),由(you)省級(ji)(ji)人(ren)(ren)民政府制定(ding);營(ying)利性(xing)(xing)民辦(ban)(ban)(ban)學校(xiao)(xiao)的收(shou)(shou)費(fei)(fei)標(biao)準(zhun),實行市場調節,由(you)學校(xiao)(xiao)自(zi)主決(jue)定(ding)。普(pu)(pu)惠(hui)(hui)性(xing)(xing)民辦(ban)(ban)(ban)幼兒(er)園(yuan)(yuan)收(shou)(shou)費(fei)(fei)標(biao)準(zhun)根據各省級(ji)(ji)人(ren)(ren)民政府出臺的普(pu)(pu)惠(hui)(hui)性(xing)(xing)民辦(ban)(ban)(ban)幼兒(er)園(yuan)(yuan)認(ren)定(ding)管理(li)(li)辦(ban)(ban)(ban)法(fa)，統籌考慮公辦(ban)(ban)(ban)幼兒(er)園(yuan)(yuan)和普(pu)(pu)惠(hui)(hui)性(xing)(xing)民辦(ban)(ban)(ban)幼兒(er)園(yuan)(yuan)收(shou)(shou)費(fei)(fei)水(shui)平，結合經濟(ji)發展水(shui)平、群(qun)眾承受(shou)能力、辦(ban)(ban)(ban)園(yuan)(yuan)成(cheng)本和財政補(bu)助(zhu)水(shui)平等因素合理(li)(li)確定(ding)。各地要加(jia)快制定(ding)并落實普(pu)(pu)惠(hui)(hui)性(xing)(xing)民辦(ban)(ban)(ban)幼兒(er)園(yuan)(yuan)財政補(bu)助(zhu)標(biao)準(zhun)，落實義務教(jiao)育階段民辦(ban)(ban)(ban)學校(xiao)(xiao)生均公用經費(fei)(fei)補(bu)助(zhu)，加(jia)強收(shou)(shou)費(fei)(fei)標(biao)準(zhun)調控，堅決(jue)防止過(guo)高收(shou)(shou)費(fei)(fei)。2016年11月7日(ri)以前設(she)立(li)的民辦(ban)(ban)(ban)學校(xiao)(xiao)，在未完(wan)成(cheng)分(fen)類登記(ji)相關程序前收(shou)(shou)費(fei)(fei)政策按(an)非(fei)營(ying)利性(xing)(xing)民辦(ban)(ban)(ban)學校(xiao)(xiao)管理(li)(li)。

　　（六）完善學(xue)(xue)(xue)(xue)校(xiao)(xiao)服(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)收(shou)(shou)費(fei)(fei)(fei)和(he)代(dai)(dai)收(shou)(shou)費(fei)(fei)(fei)等政策(ce)。學(xue)(xue)(xue)(xue)校(xiao)(xiao)在完成正常的(de)保(bao)育、教(jiao)育教(jiao)學(xue)(xue)(xue)(xue)任(ren)務(wu)(wu)(wu)外(wai)，為在校(xiao)(xiao)學(xue)(xue)(xue)(xue)生提(ti)供學(xue)(xue)(xue)(xue)習、生活所需的(de)相(xiang)關(guan)便(bian)利(li)服(fu)(fu)(fu)務(wu)(wu)(wu)，以(yi)及組織(zhi)開(kai)展研(yan)學(xue)(xue)(xue)(xue)旅行(xing)、課后服(fu)(fu)(fu)務(wu)(wu)(wu)、社(she)會(hui)實踐等活動，對(dui)應由(you)(you)(you)學(xue)(xue)(xue)(xue)生或(huo)學(xue)(xue)(xue)(xue)生家長(chang)承擔的(de)部(bu)分(fen)，可(ke)(ke)根(gen)據自(zi)(zi)(zi)愿和(he)非營(ying)(ying)利(li)原(yuan)則收(shou)(shou)取服(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)費(fei)(fei)(fei)用(yong)。相(xiang)關(guan)服(fu)(fu)(fu)務(wu)(wu)(wu)由(you)(you)(you)學(xue)(xue)(xue)(xue)校(xiao)(xiao)之外(wai)的(de)機(ji)構或(huo)個(ge)人提(ti)供的(de)，學(xue)(xue)(xue)(xue)校(xiao)(xiao)可(ke)(ke)代(dai)(dai)收(shou)(shou)代(dai)(dai)付相(xiang)關(guan)費(fei)(fei)(fei)用(yong)。學(xue)(xue)(xue)(xue)校(xiao)(xiao)服(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)收(shou)(shou)費(fei)(fei)(fei)和(he)代(dai)(dai)收(shou)(shou)費(fei)(fei)(fei)具(ju)體政策(ce)，由(you)(you)(you)各省(sheng)制(zhi)(zhi)定(ding)。國家已明(ming)令禁(jin)止的(de)或(huo)明(ming)確規定(ding)由(you)(you)(you)財政保(bao)障(zhang)的(de)項目不得(de)(de)納入(ru)服(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)收(shou)(shou)費(fei)(fei)(fei)和(he)代(dai)(dai)收(shou)(shou)費(fei)(fei)(fei)，學(xue)(xue)(xue)(xue)校(xiao)(xiao)不得(de)(de)擅(shan)自(zi)(zi)(zi)設立服(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)收(shou)(shou)費(fei)(fei)(fei)和(he)代(dai)(dai)收(shou)(shou)費(fei)(fei)(fei)項目，不得(de)(de)在代(dai)(dai)收(shou)(shou)費(fei)(fei)(fei)中(zhong)獲取差價(jia)，不得(de)(de)強制(zhi)(zhi)或(huo)者暗示(shi)學(xue)(xue)(xue)(xue)生及家長(chang)購買指定(ding)的(de)教(jiao)輔軟件或(huo)資料(liao)，不得(de)(de)通(tong)過提(ti)前開(kai)學(xue)(xue)(xue)(xue)等形式或(huo)變相(xiang)違規補課加收(shou)(shou)相(xiang)關(guan)費(fei)(fei)(fei)用(yong)。校(xiao)(xiao)內學(xue)(xue)(xue)(xue)生宿(su)(su)舍和(he)社(she)會(hui)力(li)量舉(ju)辦的(de)校(xiao)(xiao)外(wai)學(xue)(xue)(xue)(xue)生公寓，均不得(de)(de)強制(zhi)(zhi)提(ti)供相(xiang)關(guan)生活服(fu)(fu)(fu)務(wu)(wu)(wu)或(huo)將服(fu)(fu)(fu)務(wu)(wu)(wu)性(xing)收(shou)(shou)費(fei)(fei)(fei)與住宿(su)(su)費(fei)(fei)(fei)捆綁收(shou)(shou)取。學(xue)(xue)(xue)(xue)校(xiao)(xiao)自(zi)(zi)(zi)主經(jing)營(ying)(ying)的(de)食(shi)堂(tang)向自(zi)(zi)(zi)愿就餐的(de)學(xue)(xue)(xue)(xue)生收(shou)(shou)取伙食(shi)費(fei)(fei)(fei)，應堅(jian)持公益(yi)性(xing)原(yuan)則，不得(de)(de)以(yi)營(ying)(ying)利(li)為目的(de)。

　　（七）完善(shan)在內地(di)（祖(zu)國(guo)大(da)陸）學(xue)習(xi)的港(gang)澳臺僑學(xue)生收費政策(ce)。對(dui)于在內地(di)（祖(zu)國(guo)大(da)陸）學(xue)習(xi)的港(gang)澳臺地(di)區學(xue)生以及海外(wai)華僑學(xue)生，在中小學(xue)校(xiao)和幼兒園學(xue)習(xi)的，按照有關規定執行與內地(di)（祖(zu)國(guo)大(da)陸）學(xue)生相同(tong)的收費政策(ce)；錄取到內地(di)（祖(zu)國(guo)大(da)陸）普通高等(deng)學(xue)校(xiao)和科研院所學(xue)習(xi)的，按照有關規定執行與內地(di)（祖(zu)國(guo)大(da)陸）同(tong)類學(xue)生相同(tong)的收費標(biao)準。

　　（八）完善國際學(xue)生(sheng)收(shou)費(fei)(fei)(fei)(fei)政(zheng)(zheng)(zheng)策。在(zai)公辦中小(xiao)學(xue)、幼兒園(yuan)就讀的(de)國際學(xue)生(sheng)，收(shou)費(fei)(fei)(fei)(fei)政(zheng)(zheng)(zheng)策由各省制(zhi)定(ding)。外籍人員子女(nv)學(xue)校(xiao)收(shou)費(fei)(fei)(fei)(fei)政(zheng)(zheng)(zheng)策，由學(xue)校(xiao)自(zi)主制(zhi)定(ding)。高(gao)等(deng)學(xue)校(xiao)接收(shou)的(de)自(zi)費(fei)(fei)(fei)(fei)來(lai)華留學(xue)生(sheng)收(shou)費(fei)(fei)(fei)(fei)標(biao)準(zhun)由學(xue)校(xiao)根據當(dang)地經(jing)濟社(she)會發展水平和(he)培(pei)養成本(ben)等(deng)因素合理(li)確定(ding)，避免(mian)引發惡性(xing)競(jing)爭。根據我國政(zheng)(zheng)(zheng)府與派遣國協議來(lai)華接受(shou)教育的(de)學(xue)生(sheng)，收(shou)費(fei)(fei)(fei)(fei)政(zheng)(zheng)(zheng)策按(an)照有關(guan)規定(ding)執行。

　　三、健(jian)全教育收費管理制度

　　（九）建立健(jian)全教(jiao)(jiao)育(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)(zhun)(zhun)動態調(diao)(diao)整機(ji)制(zhi)。各地應按(an)照規(gui)定的(de)管(guan)理權(quan)限和屬地化(hua)管(guan)理原(yuan)則，綜合(he)考慮經濟社會(hui)發展水平、教(jiao)(jiao)育(yu)培養(yang)成(cheng)本(ben)和群眾(zhong)承受能力等(deng)(deng)因素，合(he)理確定公辦學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)（保育(yu)教(jiao)(jiao)育(yu)費(fei)(fei)(fei)(fei)(fei)）、住(zhu)宿費(fei)(fei)(fei)(fei)(fei)等(deng)(deng)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)(zhun)(zhun)，建立與撥款(kuan)、資助水平等(deng)(deng)相適應的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)(zhun)(zhun)動態調(diao)(diao)整機(ji)制(zhi)。學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)政策有(you)變化(hua)的(de)，應在(zai)招生(sheng)簡(jian)章發布前向社會(hui)公示。鼓勵各地適應彈性學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)制(zhi)下的(de)教(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)組織(zhi)模式，探索實(shi)(shi)(shi)行高(gao)等(deng)(deng)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分制(zhi)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)管(guan)理。經批準(zhun)(zhun)(zhun)實(shi)(shi)(shi)行學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分制(zhi)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)的(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)，學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)按(an)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分制(zhi)培養(yang)方案正(zheng)常完成(cheng)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)業(ye)所繳納的(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)總(zong)額(e)原(yuan)則上不得高(gao)于實(shi)(shi)(shi)行學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)年(nian)(nian)制(zhi)的(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)總(zong)額(e)，加修其他專業(ye)課(ke)程或重修課(ke)程，學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)可按(an)所修課(ke)程規(gui)定的(de)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)分收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)(zhun)(zhun)收(shou)(shou)(shou)取(qu)費(fei)(fei)(fei)(fei)(fei)用。學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)、住(zhu)宿費(fei)(fei)(fei)(fei)(fei)的(de)收(shou)(shou)(shou)取(qu)實(shi)(shi)(shi)行“老生(sheng)老辦法、新生(sheng)新辦法”，按(an)照學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)年(nian)(nian)或學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)期收(shou)(shou)(shou)取(qu)，不得跨學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)年(nian)(nian)（學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)期）預收(shou)(shou)(shou)。學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)如因故(gu)休學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)、退學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)、提前結(jie)束(shu)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)業(ye)或經批準(zhun)(zhun)(zhun)轉(zhuan)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)，學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)校(xiao)應根(gen)據實(shi)(shi)(shi)際學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)習(xi)時間合(he)理確定退費(fei)(fei)(fei)(fei)(fei)額(e)度。各地要全面落實(shi)(shi)(shi)國(guo)家各項資助政策，幫助家庭經濟困(kun)難(nan)學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)解決(jue)實(shi)(shi)(shi)際問題，不得因學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)費(fei)(fei)(fei)(fei)(fei)標(biao)準(zhun)(zhun)(zhun)調(diao)(diao)整影響學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)的(de)正(zheng)常學(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)(xue)習(xi)和生(sheng)活。

　　（十）加強(qiang)教(jiao)育(yu)培(pei)養(yang)(yang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)查(cha)。適時修訂完善《高(gao)等(deng)(deng)(deng)學校(xiao)教(jiao)育(yu)培(pei)養(yang)(yang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)監(jian)審(shen)辦法(fa)(fa)（試行）》，組織(zhi)做(zuo)好高(gao)等(deng)(deng)(deng)學校(xiao)年生均教(jiao)育(yu)培(pei)養(yang)(yang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)監(jian)審(shen)工作。各省按(an)照(zhao)定價權限根(gen)據價格法(fa)(fa)、《政(zheng)府制定價格成(cheng)(cheng)(cheng)本(ben)(ben)(ben)監(jian)審(shen)辦法(fa)(fa)》等(deng)(deng)(deng)，結合(he)本(ben)(ben)(ben)地實際，主動開展幼(you)兒園、普通高(gao)中、中等(deng)(deng)(deng)職業學校(xiao)教(jiao)育(yu)培(pei)養(yang)(yang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)查(cha)工作，規范教(jiao)育(yu)培(pei)養(yang)(yang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)調(diao)查(cha)行為。各級(ji)各類學校(xiao)應(ying)當加強(qiang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)核算，完整準確記(ji)錄并核算教(jiao)育(yu)培(pei)養(yang)(yang)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)。

　　（十一）規范教育(yu)收(shou)費(fei)(fei)決策聽(ting)證(zheng)制度(du)。各地要嚴格按照國家規定(ding)的(de)(de)權(quan)限和程(cheng)(cheng)序(xu)制定(ding)或(huo)調整政府(fu)舉(ju)辦(ban)的(de)(de)各級各類學(xue)校學(xue)費(fei)(fei)等收(shou)費(fei)(fei)標(biao)準，納入定(ding)價(jia)聽(ting)證(zheng)目錄并實行聽(ting)證(zheng)，充(chong)分征求社會有關方面(mian)意(yi)見，確保(bao)教育(yu)收(shou)費(fei)(fei)決策的(de)(de)民主性(xing)、科(ke)學(xue)性(xing)和透明度(du)。降(jiang)低教育(yu)收(shou)費(fei)(fei)標(biao)準，或(huo)教育(yu)收(shou)費(fei)(fei)標(biao)準調整涉及(ji)面(mian)較小(xiao)的(de)(de)，聽(ting)證(zheng)會可采取簡(jian)易(yi)程(cheng)(cheng)序(xu)。制定(ding)其他的(de)(de)教育(yu)收(shou)費(fei)(fei)標(biao)準，認為有必要的(de)(de)，也可以實行聽(ting)證(zheng)。

　　（十二）嚴(yan)(yan)格執行(xing)教育收(shou)(shou)費(fei)(fei)(fei)(fei)公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)制(zhi)度。各(ge)地要(yao)嚴(yan)(yan)格執行(xing)教育收(shou)(shou)費(fei)(fei)(fei)(fei)公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)制(zhi)度，未經公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)不(bu)得收(shou)(shou)費(fei)(fei)(fei)(fei)。各(ge)級各(ge)類學(xue)(xue)校(xiao)(xiao)應(ying)建立(li)健全規(gui)(gui)范化的(de)(de)收(shou)(shou)費(fei)(fei)(fei)(fei)公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)動態管理制(zhi)度，主動接受社會監督(du)。應(ying)將收(shou)(shou)費(fei)(fei)(fei)(fei)項(xiang)目和標準在(zai)校(xiao)(xiao)內(nei)(nei)(nei)醒目位置向學(xue)(xue)生公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)，在(zai)招生簡章和入學(xue)(xue)通知書中(zhong)注明。義務教育階段民辦學(xue)(xue)校(xiao)(xiao)收(shou)(shou)費(fei)(fei)(fei)(fei)標準應(ying)和學(xue)(xue)校(xiao)(xiao)獲得的(de)(de)生均(jun)公(gong)(gong)(gong)(gong)(gong)用經費(fei)(fei)(fei)(fei)補助一并公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)。對按規(gui)(gui)定應(ying)當公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)而未公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)的(de)(de)收(shou)(shou)費(fei)(fei)(fei)(fei)，或公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)內(nei)(nei)(nei)容(rong)與規(gui)(gui)定政(zheng)(zheng)(zheng)策不(bu)符的(de)(de)收(shou)(shou)費(fei)(fei)(fei)(fei)，學(xue)(xue)生有權(quan)拒絕繳納。收(shou)(shou)費(fei)(fei)(fei)(fei)政(zheng)(zheng)(zheng)策變(bian)動時，學(xue)(xue)校(xiao)(xiao)要(yao)及時更新公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)內(nei)(nei)(nei)容(rong)，確保公(gong)(gong)(gong)(gong)(gong)示(shi)(shi)內(nei)(nei)(nei)容(rong)合法、有效。各(ge)地要(yao)嚴(yan)(yan)格執行(xing)教育收(shou)(shou)費(fei)(fei)(fei)(fei)等行(xing)政(zheng)(zheng)(zheng)事(shi)業性收(shou)(shou)費(fei)(fei)(fei)(fei)目錄清單(dan)，不(bu)得擅自增(zeng)加收(shou)(shou)費(fei)(fei)(fei)(fei)項(xiang)目、擴(kuo)大收(shou)(shou)費(fei)(fei)(fei)(fei)范圍。

　　（十(shi)三）加強教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)支(zhi)管(guan)(guan)(guan)理(li)(li)。公辦普通(tong)高(gao)中和(he)中等職(zhi)(zhi)業學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)、住(zhu)宿(su)費(fei)(fei)(fei)，公辦高(gao)等學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)學(xue)(xue)(xue)(xue)費(fei)(fei)(fei)、住(zhu)宿(su)費(fei)(fei)(fei)、委托(tuo)培(pei)養費(fei)(fei)(fei)、函大(da)(da)電大(da)(da)夜(ye)大(da)(da)及短(duan)期培(pei)訓費(fei)(fei)(fei)等收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)，作(zuo)為事業收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)，按照“收(shou)(shou)(shou)(shou)(shou)支(zhi)兩條線”要求，納入(ru)(ru)(ru)(ru)財政專戶(hu)管(guan)(guan)(guan)理(li)(li)。公辦幼兒園收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)管(guan)(guan)(guan)理(li)(li)按現(xian)行規(gui)(gui)定(ding)執(zhi)行。服務(wu)性(xing)(xing)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)由(you)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)按規(gui)(gui)定(ding)列支(zhi)；代收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)由(you)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)全部轉(zhuan)交提(ti)供服務(wu)的(de)單位，不(bu)(bu)得(de)計入(ru)(ru)(ru)(ru)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)。學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)要將(jiang)教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)支(zhi)全部納入(ru)(ru)(ru)(ru)部門預算管(guan)(guan)(guan)理(li)(li)，加大(da)(da)資金(jin)統籌力度；教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)安排(pai)的(de)相關支(zhi)出(chu)按規(gui)(gui)定(ding)納入(ru)(ru)(ru)(ru)項目(mu)庫(ku)規(gui)(gui)范(fan)管(guan)(guan)(guan)理(li)(li)。結合教(jiao)育(yu)(yu)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)等其他收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)情況，統籌安排(pai)財政撥(bo)款預算，更好發揮財政資金(jin)使(shi)用(yong)效益。各地不(bu)(bu)得(de)將(jiang)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)用(yong)于平(ping)衡預算，不(bu)(bu)得(de)以任何(he)形式擠占、截(jie)留、平(ping)調、挪用(yong)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)資金(jin)。民辦學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)應全部繳入(ru)(ru)(ru)(ru)經教(jiao)育(yu)(yu)行政部門備案的(de)學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)銀行賬戶(hu)，統一管(guan)(guan)(guan)理(li)(li)，主要用(yong)于教(jiao)育(yu)(yu)教(jiao)學(xue)(xue)(xue)(xue)活動、改善辦學(xue)(xue)(xue)(xue)條件(jian)和(he)保(bao)障教(jiao)職(zhi)(zhi)工待遇并依據(ju)有關法律法規(gui)(gui)提(ti)取發展(zhan)基金(jin)。學(xue)(xue)(xue)(xue)校(xiao)(xiao)(xiao)收(shou)(shou)(shou)(shou)(shou)取行政事業性(xing)(xing)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)時要按照財務(wu)隸(li)屬關系使(shi)用(yong)財政部門印（監）制的(de)財政票(piao)據(ju)，在收(shou)(shou)(shou)(shou)(shou)取服務(wu)性(xing)(xing)收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)時應使(shi)用(yong)相應的(de)稅務(wu)發票(piao)，代收(shou)(shou)(shou)(shou)(shou)費(fei)(fei)(fei)時應使(shi)用(yong)資金(jin)往來結算票(piao)據(ju)。

　　四(si)、加強(qiang)教育(yu)收費治理

　　（十(shi)四）落實教(jiao)育(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)監管(guan)(guan)責(ze)(ze)任。教(jiao)育(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)堅持“誰審(shen)批、誰負責(ze)(ze)”的(de)原則。治理(li)(li)教(jiao)育(yu)亂收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)聯席會議成(cheng)員單位按照各(ge)自職責(ze)(ze)，將教(jiao)育(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)納入目錄管(guan)(guan)理(li)(li)，適(shi)時(shi)動(dong)態(tai)調(diao)整并及時(shi)向社會公布，依法對相關(guan)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)項目和(he)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準的(de)執行情況(kuang)實施監督(du)；加強(qiang)教(jiao)育(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)成(cheng)本調(diao)查(cha)，建(jian)立健(jian)全收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準動(dong)態(tai)調(diao)整機(ji)制；加強(qiang)教(jiao)育(yu)領域的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)監督(du)檢(jian)查(cha)，依法查(cha)處違(wei)(wei)法違(wei)(wei)規(gui)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)行為；加強(qiang)教(jiao)材(cai)、教(jiao)輔材(cai)料價格管(guan)(guan)理(li)(li)；指(zhi)導(dao)各(ge)級各(ge)類學校(xiao)落實教(jiao)育(yu)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)政策，規(gui)范收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)行為。各(ge)級各(ge)類學校(xiao)要(yao)嚴格執行規(gui)定的(de)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)范圍、收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)項目、收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)標(biao)(biao)準和(he)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)方式，建(jian)立健(jian)全學校(xiao)收(shou)(shou)(shou)費(fei)(fei)(fei)(fei)管(guan)(guan)理(li)(li)制度。

　　（十五）完(wan)善(shan)教(jiao)育(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)治(zhi)理(li)(li)工(gong)作(zuo)(zuo)(zuo)機制。各地要高(gao)度(du)重(zhong)視教(jiao)育(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)管(guan)(guan)理(li)(li)工(gong)作(zuo)(zuo)(zuo)，建(jian)立(li)健(jian)全(quan)領(ling)導體制和(he)工(gong)作(zuo)(zuo)(zuo)機制，堅(jian)持系統推進教(jiao)育(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)管(guan)(guan)理(li)(li)工(gong)作(zuo)(zuo)(zuo)。各地治(zhi)理(li)(li)教(jiao)育(yu)亂收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)聯席會議成員單(dan)位要統籌協(xie)調，完(wan)善(shan)定期會商、信息(xi)發(fa)布(bu)機制，形成責(ze)任明確、協(xie)作(zuo)(zuo)(zuo)聯動(dong)、互相促進的收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)管(guan)(guan)理(li)(li)工(gong)作(zuo)(zuo)(zuo)格局，加強重(zhong)點領(ling)域(yu)教(jiao)育(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)治(zhi)理(li)(li)。要把教(jiao)育(yu)收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)管(guan)(guan)理(li)(li)納(na)入教(jiao)育(yu)督導范圍。探索建(jian)立(li)學(xue)(xue)校收(shou)(shou)費(fei)(fei)(fei)(fei)(fei)(fei)專項審(shen)(shen)計(ji)(ji)制度(du)，重(zhong)點加強對(dui)非營利(li)性(xing)民(min)辦學(xue)(xue)校的審(shen)(shen)計(ji)(ji)，嚴禁(jin)非營利(li)性(xing)民(min)辦學(xue)(xue)校舉辦者和(he)非營利(li)性(xing)中外合作(zuo)(zuo)(zuo)辦學(xue)(xue)者通過各種方式從學(xue)(xue)費(fei)(fei)(fei)(fei)(fei)(fei)收(shou)(shou)入等辦學(xue)(xue)收(shou)(shou)益中取(qu)得收(shou)(shou)益、分(fen)配辦學(xue)(xue)結余(yu)（剩余(yu)財(cai)產）或通過關聯交易、關聯方轉移辦學(xue)(xue)收(shou)(shou)益等行(xing)為。

　　（十六）加大違(wei)規收(shou)(shou)費(fei)(fei)(fei)行為的(de)(de)查處(chu)力度。各(ge)地要加強對教(jiao)育收(shou)(shou)費(fei)(fei)(fei)的(de)(de)日常(chang)監督和定期檢查，建立完善教(jiao)育收(shou)(shou)費(fei)(fei)(fei)風險預警、信訪(fang)受理、督查督辦、公開通報及(ji)約(yue)談(tan)機(ji)制(zhi)，對發現的(de)(de)違(wei)規收(shou)(shou)費(fei)(fei)(fei)問題(ti)要嚴肅(su)處(chu)理。建立健全(quan)問責機(ji)制(zhi)，對收(shou)(shou)費(fei)(fei)(fei)管理主(zhu)體(ti)責任不(bu)落實(shi)、措施不(bu)到位，損壞群(qun)眾(zhong)切身(shen)利益，造成(cheng)惡劣社會影(ying)響(xiang)的(de)(de)單位和相關責任人要嚴肅(su)問責。對民辦學校(xiao)違(wei)規亂(luan)收(shou)(shou)費(fei)(fei)(fei)造成(cheng)惡劣影(ying)響(xiang)的(de)(de)，依法依規扣減(jian)招生計劃、財政扶(fu)持資(zi)金等(deng)，直至撤銷(xiao)、吊銷(xiao)辦學許可證。

　　（十七(qi)）加強(qiang)(qiang)教(jiao)育(yu)收(shou)(shou)費治理基礎能(neng)力(li)建(jian)設。貫徹落實《全國(guo)教(jiao)育(yu)系統財務(wu)管理干部培訓(xun)實施方案》，組(zu)織開展教(jiao)育(yu)收(shou)(shou)費管理培訓(xun)，提(ti)高(gao)教(jiao)育(yu)收(shou)(shou)費治理能(neng)力(li)和水(shui)平(ping)。各地要(yao)充分利用(yong)現代信息技術，探索(suo)建(jian)立(li)教(jiao)育(yu)收(shou)(shou)費年度統計(ji)報(bao)告制度，加強(qiang)(qiang)教(jiao)育(yu)收(shou)(shou)費管理，進(jin)一步強(qiang)(qiang)化服務(wu)意識(shi)，提(ti)高(gao)服務(wu)能(neng)力(li)和水(shui)平(ping)。

　　各級科研院所、黨校(xiao)等(deng)教(jiao)育收費管理參照本(ben)意見執行，各級教(jiao)育部門所屬事業單位收費管理政策另(ling)行制定。