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为适应农村税费改革和乡镇财政管理体制变化的要求,进一步加强对农村中小学收费管理,陕西省宁陕县在撤销原农村中小学核算账户、纳入县会计核算中心管理的基础上,将原由乡镇财政所管理的农村中小学收费资金,全部收归县级收费专户,实行“收支两条线”管理。全县农村中小学统一使用陕西省中小学统一收费票据,今年秋季报名前,由各中小学指派财务报账员持县物价局核发的《收费许可证》和介绍信,到县收费罚没资金管理局领购。并负责本教学辅导区域内的票据领购、发放、缴销
In order to meet the requirements of the reform of rural taxes and fees and the changes of township financial management system, we further strengthened the charging management of primary and secondary schools in rural areas. On the basis of revoking the accounting of primary and secondary schools in Ningshan County of Shaanxi Province and including the management of county accounting centers, Township financial management of rural primary and secondary school fees, all recuperate county-level charge account, the implementation of “revenue and expenditure two lines ” management. County primary and secondary schools in rural areas unified use of unified primary and secondary school bills in Shaanxi Province, before the autumn of this year, by the primary and secondary schools designated financial accountants issued by the County Price Bureau issued a “license fee” and introduction letter to the County Fiscal Fund Management Purchased. And is responsible for the teaching counseling area within the bill purchase, payment, payment