Article 1 In order to standardize the training work of the national tax system, improve the efficiency and quality of training, strengthen the management of training fees and save training fees, these Measures are formulated in accordance with the spirit of the Measures for the Administration of Training Fees of Central and State Organs (No.523 [20/KLOC-0]).
Article 2 Training as mentioned in these Measures refers to on-the-job training, on-the-job training, specialized professional training and initial training. The tax authorities at all levels in China will hold it with financial funds within three months in accordance with the Civil Service Law of People's Republic of China (PRC), Regulations on Cadre Education and Training (Trial) and Regulations on Civil Servant Training (Trial). _
Article 3 Training shall adhere to the principle of practicing economy and opposing waste, strengthen internal unified management, enhance pertinence and effectiveness, ensure training quality, save training resources and improve the efficiency in the use of training funds. _
Chapter II Planning and Filing Management
Article 4 Establish a training plan preparation and approval system. Annual training plan of the unit (including training name, object, content, time, place, number of trainees, required funds and expenditure channels, etc.). ) formulated by the education and training management departments at all levels, audited by the financial department of the unit, and submitted to the unit leadership office meeting or the party group (party Committee) meeting for approval before implementation.
Article 5 Once the annual training plan is approved, it may not be adjusted in principle. If it is really necessary to temporarily increase training and adjust the budget due to work needs, it shall be reported to the main responsible comrades of the unit for approval. _
Article 6 The provincial tax authorities shall report the training plan for the next year to State Taxation Administration of The People's Republic of China (Mission Center) for the record before 12+05 every year.
Chapter III Expenditure Scope and Standards
Article 7 Training fees refer to all expenses directly incurred in training, including accommodation fees, meals, training venue fees, lecture fees, training materials fees, transportation fees and other expenses. _
(a) Accommodation refers to the cost of renting rooms during the training of participants and staff. _
(2) Meal expenses refer to the meal expenses incurred during the training of participants and staff. _
(three) the training venue fee refers to the rental of conference rooms or classrooms for training. _
(four) the lecture fee refers to the necessary remuneration paid by hiring teachers to teach. _
(five) training materials refers to the necessary materials and office supplies during the training period.
(6) Transportation expenses refer to transportation expenses incurred for transportation and unified organization of inspection and investigation related to training. _
(seven) other expenses refer to the on-site teaching, cultural and sports activities, medical expenses and the transportation and accommodation expenses of the teachers.
The comprehensive quota standard is the upper limit of training fees, and various fees can be adjusted. The tax authorities at all levels shall, in combination with the actual situation of regions and departments, settle the reimbursement within the comprehensive quota standard. _
/kloc-training within 0/5 days shall be controlled according to the comprehensive quota standard; Training exceeding 15 days shall be controlled according to 80% of the comprehensive quota standard; More than 30 days of training, more than days in accordance with the comprehensive quota standard of 70% control. The above days include check-in and evacuation time, which shall not exceed 1 day respectively. _
Article 9 The lecture fee shall be implemented according to the following standards (after tax): _
(1) Professionals with deputy senior technical titles and cadres below division level shall not exceed 1 1,000 yuan every half day; _
(2) Professionals and bureau-level cadres with senior technical titles shall not exceed 2,000 yuan every half day; _
(3) Academicians, national famous experts and ministerial-level cadres generally do not exceed 3,000 yuan per half day. _
Other personnel shall give lectures according to the above standards. _
Chapter IV Training Institutions
Tenth training under the unified leadership of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), by the local tax authorities and relevant departments responsible for the division of labor, classified implementation. _
Eleventh training should be within the scope and standards of expenditure, choose the tax system training institutions to undertake training. If it is really necessary to hold it outside the system, it should choose a training institution recognized by the organization and personnel department. _
Article 12 The number of employees who organize training shall be controlled within 5% of the participants, with a maximum of 10. _
Thirteenth it is strictly forbidden to arrange public travel in the name of training; It is strictly forbidden to organize dinners or arrange banquets in the name of training; It is strictly forbidden to organize high-consumption entertainment and fitness activities; It is strictly forbidden to use training fees to purchase fixed assets such as computers, photocopiers, printers and fax machines and other expenses unrelated to training; It is strictly forbidden to include official reception fees and conference fees in training fees; It is strictly forbidden to collect training fees and set up a "small treasury". _
No high-end suites shall be arranged for training accommodation, and no extra toiletries shall be distributed; Training meals are not allowed to be served with high-end dishes, and alcohol and tobacco are not allowed; No inspection, investigation or visit shall be organized within 7 days of training. _
Fourteenth training should make full use of the Internet, video and other information technologies, vigorously promote the selection of cadres and on-the-job self-study, reduce training costs and improve training efficiency.
Chapter V Reimbursement Settlement _
Fifteenth reimbursement of training fees, should provide training notice, the actual attendance form, lecture fee receipt, as well as the original detailed documents issued by the training institutions, electronic statements and other documents. The reimbursement document issued by the training institution shall be an official invoice or receipt stamped with the seal of the financial department. _
The financial management department shall strictly review the training fee expenditure in accordance with the regulations, and shall not reimburse the training that fails to perform the examination and approval procedures, as well as the expenses beyond the scope and standards.
Sixteenth training fees except lecture fees and small sporadic fees shall be paid in accordance with the relevant systems such as centralized payment by the state treasury and management of official cards, and shall be settled by bank transfer or official cards, and shall not be paid in cash. _
Seventeenth training fees shall be borne by the training institutions, included in the departmental budget management, and charged to the daily public funds or special funds of tax authorities at all levels.
Chapter VI Supervision and Inspection
Eighteenth tax authorities at all levels shall publicize the training items, contents, numbers and funds in an appropriate way, and consciously accept the supervision and inspection of personnel, finance, auditing and other relevant departments. _
Nineteenth provincial tax authorities shall submit the implementation of this year's training plan (including the training name, main contents, time and place, training objects and number, number of personnel, expenditure and expenditure channels, training effect, etc.). ) Arrive in State Taxation Administration of The People's Republic of China (Education Center) before February 15 every year. _
Twentieth tax authorities at all levels of education and training management departments, financial management departments, personnel management departments, special inspector and internal audit departments and supervision departments. According to the division of responsibilities, the management, supervision and inspection of training activities and training fees should be carried out. The main contents include: _
(1) Whether the preparation of the training plan meets the requirements; _
(two) the scope and standard of training fees are in compliance with the provisions; _
(three) whether the reimbursement and payment of training fees are in compliance with the provisions; _
(four) whether there is any behavior of falsely reporting training expenses; _
(five) whether there is any transfer or apportionment of training expenses; _
(six) whether there is any behavior of charging students fees; _
(seven) whether there are other acts in violation of these measures. _
Twenty-first in violation of these measures, the unit shall be ordered to make corrections, recover funds, and be informed; The relevant responsible personnel, the unit shall be given disciplinary sanctions in accordance with the provisions; Those suspected of committing a crime shall be transferred to judicial organs for handling. _
Chapter VII Supplementary Provisions
Twenty-second provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the State Taxation Bureau and the local taxation bureau shall, in combination with the business characteristics and actual work of this system, formulate specific provisions on the management of training fees with reference to these measures. _
Article 23 These Measures shall not apply to job transfer and unified training organized by the Organization Department of the Central Committee and the State Administration of Civil Servants, overseas training organized by the State Administration of Foreign Experts Affairs and foreign aid training organized by the Ministry of Commerce. _
Article 24 These Measures shall come into force as of1October 2004+1day. Notice of the General Office of State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Management of Lecture Fees for External Teachers in State Taxation Administration of The People's Republic of China Taxation Cadre College (Guo Shui Ban Fa [201]1No.) and Notice of the General Office of State Taxation Administration of The People's Republic of China on Adjusting the Funding Standard for Training Courses Hosted by State Taxation Administration of The People's Republic of China (Guo Shui Ban Fa Letter [2006]
Twenty-fifth approach by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China is responsible for the interpretation of.