北京加强民办义务教育学校收费管理 不得违规补课加收费用

Beijing strengthens the management of private compulsory education school fees, no illegal extra fees for extra classes

近日，北京市教育委员会，北京市发展和改革委员会与北京市市场监督管理局制定了《关于加强民办义务教育学校收费管理的指导意见》（以下简称《意见》），要求各区相关部门进一步依法依规强化过程监管，督促指导学校建立健全收费管理制度，切实发挥政策引导规范作用，加大对违法违规行为的查处力度。

Recently, the Beijing Municipal Education Commission, the Beijing Municipal Development and Reform Commission and the Beijing Municipal Administration of Market Supervision formulated the "Guidance on Strengthening the Management of Private Compulsory Education School Fees" (hereinafter referred to as the "Opinions"), requiring the relevant departments in each district to further strengthen the process of supervision in accordance with the law, supervise and guide schools to establish a sound fee management system, effectively play the role of policy guidance and regulation, and increase the investigation and punishment of illegal acts.

《意见》指出，要严格执行学校收费项目。民办义务教育学校可以收取学费、住宿费、服务性收费和代收费。不得强制或暗示学生及家长购买指定的教辅软件或资料；不得违规补课加收相关费用；不得以赞助费等名目收取或变相收取与入学相关联的费用。学校按规定收取的服务性收费、代收费应坚持学生自愿和非营利性原则，代收费不得获取中间差价。服务性收费、代收费即时发生即时收取，据实结算。

The "Opinions" pointed out that the strict implementation of the school fee program. Private compulsory education schools can charge tuition fees, accommodation fees, service charges and fees in lieu of fees. Do not force or imply that students and parents to buy the designated teaching and learning software or materials; not illegal additional charges for extra classes; not to sponsorship fees and other names to charge or disguise the fees associated with enrollment. Schools are required to charge service fees, fees on behalf of students should adhere to the principle of voluntary and non-profit, on behalf of the fee shall not obtain the middle price difference. Service charges, fees on behalf of the immediate occurrence of immediate collection, according to the actual settlement.

关于加强民办义务教育学校收费管理的指导意见

Guidance on strengthening the management of private compulsory education school fees

自2016年全国人大常委会修订的《中华人民共和国民办教育促进法》颁布以来，北京市人民政府2018年出台《关于鼓励社会力量兴办教育促进民办教育健康发展的实施意见》，积极规范民办学校收费行为。民办义务教育学校收费水平基本稳定，教育乱收费现象得到有效遏制。但随着经济社会的发展和民办教育分类管理改革深入推进，民办义务教育学校收费管理体制机制、政策执行、监督管理等方面仍然存在一些问题。为贯彻落实《中共中央 国务院扩大内需战略规划纲要（2022—2035年）》《教育部等五部门关于进一步加强和规范教育收费管理的意见》等文件精神，支持和规范民办教育发展，坚持民办义务教育学校非营利公益属性，坚决防止过高收费，结合本市实际，制定本意见。

Since the promulgation of the Law of the People's Republic of China on the Promotion of Private Education, as amended by the Standing Committee of the National People's Congress in 2016, the Beijing Municipal People's Government issued the Implementing Opinions on Encouraging Social Forces to Run Education to Promote the Healthy Development of Private Education in 2018, and actively regulated the charging behavior of private schools. The fee level of private compulsory education schools is basically stable, and the phenomenon of indiscriminate fees in education has been effectively curbed. However, with the development of economic and social and private education classification and management reform, private compulsory education school fee management system and mechanism, policy implementation, supervision and management of some problems still exist. To implement the "Central Committee of the Communist Party of China State Council to expand domestic demand strategic plan (2022-2035)" "the Ministry of Education and other five departments on further strengthening and standardizing the management of education fees" and other documents, support and standardize the development of private education, adhere to the non-profit public welfare attributes of private compulsory education schools, resolutely prevent excessive fees, combined with the actual city, the development of This opinion.

一、严格执行学校收费项目。民办义务教育学校可以收取学费、住宿费、服务性收费和代收费。不得强制或暗示学生及家长购买指定的教辅软件或资料；不得违规补课加收相关费用；不得以赞助费等名目收取或变相收取与入学相关联的费用。学校按规定收取的服务性收费、代收费应坚持学生自愿和非营利性原则，代收费不得获取中间差价。服务性收费、代收费即时发生即时收取，据实结算。

I.The strict implementation of the school fee program. Private compulsory education schools may charge tuition, accommodation fees, service charges and fees in lieu of fees. Students and parents shall not be forced or implied to buy designated teaching and learning software or materials; shall not be illegal to add fees related to remedial classes; shall not be charged or disguised as a sponsorship fee and other fees associated with enrollment. Schools are required to charge service fees, fees on behalf of students should adhere to the principle of voluntary and non-profit, on behalf of the fee shall not obtain the middle price difference. Service charges, fees on behalf of the immediate occurrence of immediate collection, according to the actual settlement.

二、合理确定学校收费标准。本市民办义务教育学校应当基于办学成本和市场需求等因素，遵循公平、合法和诚实信用原则，合理确定收费标准。政府采用生均公用经费定额补助等方式给予民办义务教育学校经费安排的，学校应在公布收费标准时标注政府给予的生均公用经费定额补助等金额，并在实际收取学费时予以扣除。民办学校接受政府委托承担义务教育任务，相应的教育经费应当按照委托协议由政府拨付，对协议就读的学生执行公办学校收费政策。

II.A reasonable determination of school fees. The city's private compulsory education schools should be based on the cost of school and market demand and other factors, follow the principles of fairness, legality and honesty and credit, and reasonably determine the fee schedule. The government uses a flat-rate subsidy for public funds per student to private compulsory education school funding arrangements, the school should mark the amount of the flat-rate subsidy for public funds per student given by the government when announcing the fees, and deducted when the actual tuition fees. Private schools commissioned by the government to undertake the task of compulsory education, the corresponding education funds should be allocated by the government in accordance with the commissioning agreement, the agreement to attend the students to implement the public school fee policy.

三、强化学校办学成本核算工作。民办义务教育学校应建立成本核算制度，办学成本核算应遵循合法、合理和相关性等原则。办学成本包括人员经费、办公经费、业务费、固定资产折旧费、办学场地租赁费、修缮费等学校教育教学和管理的正常支出，不包括灾害损失、事故等非正常费用支出和校办产业及经营性费用支出。核算办学成本，应当以经会计师事务所审计或者政府有关部门审核的年度财务报告以及手续齐备的原始凭证及账册为基础。

III. Strengthen the school running cost accounting work. Private compulsory education schools should establish a cost accounting system, accounting for school costs should follow the principles of legality, reasonableness and relevance. The cost of running a school includes personnel expenses, office expenses, operating expenses, depreciation of fixed assets, school site rental fees, repair costs and other normal expenses of school education and management, excluding disaster losses, accidents and other abnormal costs and expenses of school-run industries and operating expenses. Accounting for the cost of running the school, should be audited by an accounting firm or the relevant government departments to review the annual financial report and the original vouchers and books of the formalities as the basis.

四、规范学校收费决策程序。民办义务教育学校收费项目和标准调整时，应当提前征求社会、学生家长意见，切实做好论证协商、风险评估等工作，避免因收费问题引发社会不良影响。

IV. Standardize the decision-making process for school fees. Private compulsory education school fee items and standards adjustment, should be in advance to seek the views of the community, students' parents, and effectively do a good job of argumentative consultation, risk assessment and other work to avoid adverse social impact caused by the issue of fees.

五、严格执行收费公示制度。学校收费项目和收费标准以及收费、退费管理办法应于学生入学前通过招生简章、学校网站、入学通知书等渠道向社会公示，并在校内显著位置设置长期固定的教育收费公示栏进行公示，不得在公示的项目和标准外收取其他费用。收费政策变动时，学校要及时更新公示内容，确保公示内容合法、有效。民办义务教育学校按学期或学年收取学费、住宿费。学费、住宿费标准调整时，新入学学生执行调整后的收费标准；在校生按照入学时招生简章、入学协议等约定的收费标准执行，没有约定的按照入学时的收费标准执行。

V.Strictly implement the fee disclosure system. School fees and fees and fees, refund management methods should be in the student enrollment through the admissions brochure, school website, admissions notice and other channels to the community, and set up a permanent fixed education fees in a prominent place in the school public notice board for public display, not in the public items and standards outside the charge other fees. When the fee policy changes, the school should update the public content in a timely manner, to ensure that the public content is legal and effective. Private compulsory education schools charge tuition and accommodation fees by semester or school year. When tuition and accommodation fees are adjusted, newly enrolled students implement the adjusted fees; enrolled students implement the fees agreed upon in accordance with the enrollment brochure and enrollment agreement, or the fees agreed upon at the time of enrollment.

六、落实学校退费管理制度。学生如因故休学、退学、提前结束学业或转学，学校应根据实际学习时间合理确定退费额度。其中，新生在报到前提出退学的，学校应退还学生预交的所有费用。已报到的新生在学校课程开始前提出退学的，学校应当退还学生所缴纳的全部学费。学生在课程开始后的一个月内提出退学的，学校应核退不低于80%的本学期学费；一个月以后两个月以内提出退学的，学校应核退不低于60%的本学期学费；开学两个月后学生提出退学的，学校可以不退本学期的学费。按学年收费的，发生上述情形，学校应全部退回学生已交纳的其余学期学费。

VI. Implement the school's refund management system. If students suspend, withdraw, end their studies early or transfer for any reason, the school shall reasonably determine the amount of refund based on the actual duration of study. Among them, if a new student proposes to withdraw from the school before the arrival, the school shall refund all the fees paid in advance by the student. If a new student who has reported to the school proposes to withdraw from the school before the start of the school course, the school shall refund all the tuition fees paid by the student. If a student withdraws within one month after the start of the course, the school shall refund not less than 80% of the tuition for the semester; if the student withdraws within two months after one month, the school shall refund not less than 60% of the tuition for the semester; if the student withdraws after two months after the start of the school, the school may not refund the tuition for the semester. In the case of the above-mentioned circumstances, the school shall refund all the remaining semester tuition fees paid by the student.

七、完善学校财务管理制度。民办义务教育学校应当按照国家和本市有关规定建立财务、会计制度和资产管理制度，并按照有关规定设置会计账簿。民办义务教育学校应当在每个会计年度结束时制作财务会计报告，委托会计师事务所依法进行审计，并公布审计结果。探索建立收费专项审计制度，严禁学校举办者、实际控制人、理事、监事、财务负责人等关联方通过各种方式从学费收入等办学收益中取得收益、分配办学结余，通过关联交易转移办学收益等行为，对造成严重后果和不良社会影响的，依法追究相关责任人法律责任。

VII.Improve the school financial management system. Private compulsory education schools shall establish financial and accounting systems and asset management systems in accordance with the relevant provisions of the state and the city, and set up accounting books in accordance with the relevant provisions. Private compulsory education schools should produce financial accounting reports at the end of each accounting year, commissioned accounting firms to audit in accordance with the law, and publish the audit results. Explore the establishment of a special audit system of fees, the school organizers, the actual controller, directors, supervisors, financial officers and other related parties are strictly prohibited through various ways from tuition income and other income from the school, the distribution of school balances, the transfer of school income through related transactions and other acts, causing serious consequences and adverse social impact, the relevant responsible persons shall be held legally responsible.

八、加强学校办学经费管理。民办义务教育学校收取费用、开展活动的资金往来，应当使用在有关主管部门备案的账户。学校收费收入应当统一管理，主要用于教育教学活动、改善办学条件和保障教职工待遇。学校应当从经审计的年度非限定性净资产增加额中，按不低于年度非限定性净资产增加额10％的比例提取发展基金，用于学校的发展。

VIII. to strengthen the management of school funds. Private compulsory education schools to collect fees, activities of the funds, should be used in the relevant authorities for the record account. School fee income should be unified management, mainly for educational and teaching activities, improve school conditions and to protect the treatment of staff. The school should be from the audited annual increase in unrestricted net assets, at a rate of not less than 10% of the annual increase in unrestricted net assets to extract development funds for the development of the school.

九、落实收费监管责任。市级教育行政部门会同发展改革部门制定民办义务教育学校收费管理政策。市区教育、发展改革、市场监管等部门建立健全收费行为日常监管机制，对民办义务教育学校收费情况开展定期监测，加强信息共享、监管协同。区级教育行政部门要将民办义务教育学校收费制度纳入年度检查内容，引导学校建立健全收费管理制度，督促学校自觉规范收费行为。

IX. the implementation of fee supervision responsibilities. Municipal education administrative departments in conjunction with the development and reform departments to develop private compulsory education school fee management policy. Municipal education, development and reform, market supervision and other departments to establish and improve the daily monitoring mechanism of fee charging behavior, the private compulsory education school fees to carry out regular monitoring, strengthen information sharing, regulatory synergy. District education administrative departments should include the private compulsory education school fee system in the annual inspection, guide schools to establish a sound fee management system, and urge schools to consciously regulate their fee collection behavior.

十、加大违规收费行为的查处力度。市区教育行政部门建立完善教育收费信访受理、督查督办、提醒约谈、违法线索移送机制。市场监管部门依法查处违反明码标价规定、价格欺诈等价格违法行为。

X. increase the investigation and punishment of illegal fees. Municipal education administrative departments to establish and improve the education fee letters and visits, supervision and supervision, reminders and interviews, illegal clues referral mechanism. Market supervision departments in accordance with the law to investigate and deal with violations of the provisions of the price tag, price fraud and other price violations.

本市民办高中收费管理参照本意见执行，民办幼儿园收费管理有规定的按相关规定执行，没有规定的参照本意见执行。

The city's private high school fee management with reference to the implementation of this opinion, private kindergarten fee management in accordance with the relevant provisions of the implementation, no provisions with reference to the implementation of this opinion.

《关于加强民办义务教育学校收费管理的指导意见》政策解读

Policy Interpretation of the "Guidance on Strengthening the Management of Private Compulsory Education School Fees

1.《关于加强民办义务教育学校收费管理的指导意见》出台的背景?

1. What is the background of the "Guidance on Strengthening the Management of Private Compulsory Education School Fees"?

2021年5月，中共中央办公厅、国务院办公厅印发《关于规范民办义务教育发展的意见》，要求全面贯彻党的教育方针，坚持党对义务教育的全面领导，坚持社会主义办学方向，坚持依法治教，落实政府责任，加强分类指导，强化民办义务教育规范管理，营造良好教育生态，促进学生全面发展、健康成长。教育部等五部门印发的《关于进一步加强和规范教育收费管理的意见》(教财〔2020〕5号)也明确规定，按照民办教育促进法有关规定，非营利性民办学校收费的具体办法,由省级人民政府制定;各地要加快落实义务教育阶段民办学校生均公用经费补助，加强收费标准调控，坚决防止过高收费。

In May 2021, the General Office of the CPC Central Committee and the General Office of the State Council issued the Opinions on Regulating the Development of Private Compulsory Education, which calls for the comprehensive implementation of the Party's education policy, adherence to the Party's overall leadership of compulsory education, adherence to the direction of socialist schooling, adherence to the rule of law, implementation of government responsibilities, strengthening classification guidance, strengthening the standardized management of private compulsory education, creating a good education ecology, and promoting the overall development and healthy growth of students. The Ministry of Education and other five departments have issued the "Education and Health Policy". The Ministry of Education and other five departments issued the "opinions on further strengthening and standardizing the management of education fees" (Education and Finance [2020] No. 5) also clearly stipulates that, in accordance with the relevant provisions of the Private Education Promotion Law, the specific methods of non-profit private school fees, formulated by the provincial people's government; around the implementation of compulsory education in private schools to speed up the average public funding subsidies, strengthen the regulation of fee standards, and resolutely prevent excessive Charges.

2.《关于加强民办义务教育学校收费管理的指导意见》制定的依据?

2. What is the basis for the "Guidance on Strengthening the Management of Private Compulsory Education School Fees"?

本指导意见以《中华人民共和国民办教育促进法》《中华人民共和国价格法》《中华人民共和国民办教育促进法实施条例》《教育部国家发展改革委 财政部 国家市场监管总局 国家新闻出版署关于进一步加强和规范教育收费管理的意见》《北京市人民政府关于鼓励社会力量兴办教育促进民办教育健康发展的实施意见》等法律法规和政策文件要求为依据，结合本市实际制定。

This guideline is based on the "Law of the People's Republic of China on the Promotion of Private Education", "Price Law of the People's Republic of China", "Regulations on the Implementation of the Law of the People's Republic of China on the Promotion of Private Education", "Opinions of the Ministry of Education, National Development and Reform Commission, Ministry of Finance, State Administration of Market Supervision, State Press and Publication Administration on Further Strengthening and Regulating the Management of Education Fees", "Opinions of the Beijing Municipal People's Government on the Implementation of Encouraging Social Forces to Run Education for the Healthy Development of Private Education" and other laws, regulations and policy documents, and is based on the actual situation in the city.

3.《关于加强民办义务教育学校收费管理的指导意见》制定过程?

3. The process of formulating the "Guidance on Strengthening the Management of Private Compulsory Education School Fees"?

制定本指导意见，旨在进一步规范我市民办义务教育学校收费，促进民办义务教育学校健康有序发展，切实维护学校和学生合法权益，在指导意见制定过程中，市教委积极会同市发展改革委、市市场监管局，结合本市实际，开展了充分广泛的调研摸底、访谈。在此基础上，充分听取业内专家、部分民办学校意见，并进一步征求了各区教育、发展改革和市场监管部门意见。

The development of this guidance, aimed at further standardizing the city's compulsory education school fees, to promote the healthy and orderly development of private compulsory education schools, and effectively safeguard the legitimate rights and interests of schools and students, in the process of guidance development, the Municipal Education Commission actively in conjunction with the Municipal Development and Reform Commission, the Municipal Bureau of Market Regulation, combined with the actual city, carried out a full and extensive research mapping, interviews. On this basis, fully listen to the industry experts, some private schools, and further consultation with the district education, development and reform and market supervision departments.

4、《关于加强民办义务教育学校收费管理的指导意见》的主要内容是什么?

4、What are the main contents of the "Guidance on Strengthening the Management of Private Compulsory Education School Fees"?

本指导意见主要从10个方面加强民办义务教育学校收费管理，分别是严格执行学校收费项目、合理确定学校收费标准、强化学校办学成本核算工作、规范学校收费决策程序、严格执行收费公示制度、落实学校退费管理制度、完善学校财务管理制度、加强学校办学经费管理、落实收费监管责任和加大违规收费行为的查处力度。

This guidance mainly from 10 aspects to strengthen the management of private compulsory education school fees, respectively, the strict implementation of school fees, reasonable determination of school fees, strengthen the school cost accounting work, standardize the school fee decision-making process, strict implementation of the fee disclosure system, the implementation of the school fee refund management system, improve the school financial management system, strengthen the management of school funds, the implementation of fee supervision responsibilities and increase the investigation and punishment of illegal fees.

5、如何保障《关于加强民办义务教育学校收费管理的指导意见》更好落实?

5、How to ensure better implementation of the "Guidance on Strengthening the Management of Private Compulsory Education School Fees"?

一是加强部门统筹力度。本指导意见提出市级教育行政部门会同发展改革部门制定民办义务教育学校收费管理政策，市区教育、发展改革、市场监管等部门建立健全收费行为日常监管机制，对民办义务教育学校收费情况开展定期监测，加强信息共享、监管协同。

First, strengthen the departmental coordination efforts. This guideline proposes that the municipal education administration, in conjunction with the development and reform departments to develop private compulsory education school fee management policy, urban education, development and reform, market supervision and other departments to establish and improve the daily monitoring mechanism of fee collection behavior, the private compulsory education school fee situation to carry out regular monitoring, strengthen information sharing, regulatory synergy.

二是强化各区日常监管。各区依法落实政府举办义务教育的主体责任,更大力度做好日常监管，督促指导学校落实收费政策要求。区级教育行政部门要将民办义务教育学校收费制度纳入年度检查内容，引导学校建立健全收费管理制度，督促学校自觉规范收费行为。市场监管部门依法查处违反明码标价规定、价格欺诈等价格违法行为。

Second, strengthen the daily supervision of the districts. Districts in accordance with the law to implement the main responsibility of the government to organize compulsory education, greater efforts to do daily supervision, supervise and guide the implementation of the school fee policy requirements. District education administrative departments to the private compulsory education school fee system into the annual inspection content, guide schools to establish a sound fee management system, and urge schools to consciously regulate the charging behavior. Market supervision departments in accordance with the law to investigate and deal with violations of the provisions of the price tag, price fraud and other price violations.

三是落实学校主体责任。民办义务教育学校严格实行收费公示制度，接受公众监督，保证学生、家长和社会公众的知情权。学校收费项目和收费标准以及收费、退费管理办法应于学生入学前通过招生简章、学校网站、入学通知书等渠道向社会公示，并在校内显著位置设置长期固定的教育收费公示栏进行公示，不得在公示的项目和标准外收取其他费用。

Third, the implementation of the main responsibility of the school. Private compulsory education schools strictly implement the fee disclosure system, accept public supervision, to ensure that students, parents and the public's right to know. School fees and fees and fees, refund management should be in the student enrollment through the admissions brochure, the school website, the admissions notice and other channels to the community, and set up a permanent fixed education fees in a prominent place in the school public notice board for public display, not in the public items and standards outside the charge other fees.