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山西省实施《中华人民共和国义务教育法》办法/Chapter 6 经费保障

Article 53

In force

县级以上人民政府应当将上级人民政府的义务教育转移支付资金按照规定用于义务教育。

教育费附加由税务部门按照国家规定足额征收。教育费附加征收情况应当纳入税务部门年度考核范围。

Local Regulations · 山西省人民代表大会 · In force from September 30, 2020

Article 52Back to full textArticle 54

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