Article 55 the educational appropriations of the people ' s governments at various levels shall be listed separately in their fiscal budgets in accordance with the principle of their unified authority over the administrative affairs and the financial affairs 第五十五条各级人民政府的教育经费支出，按照事权和财权相统一的原则，在财政预算中单独列项。
By such a model with established indexes , the appraisal used to be qualitative was changed to be quantitative so that the fund performance can be reflected more scientifically and visually 在高等教育经费支出绩效评价指标确立以后，通过建立多级模糊评判模型，把以往的定性描述转化为量化结果，可以更科学、更直观地反映出高等教育资金使用绩效，并为正确进行投资决策提供依据。
To determine whether certain activities are taxable , one has to consider the income tax rules rather than the functional role an representative office ( ro ) is to play within the organization as stated in the scope of its business 1 、适用范围常驻代表机构若发生下列情形，可以由常驻代表机构向所在地税务机关提出申请，逐级报国家税务总局批准，以其经费支出额换算收入额计算应纳税额。
The level is developed in primary compulsory education . all education outlay payment run a school term respects such as the teachers troops construct and so on target . comparatively the west is living the disparity on the education development against the east 主要表现在实现两基验收人口覆盖率、初等义务教育发展水平、生均教育经费支出、办学条件、师资队伍建设等方面的指标，西部与东部存在较大差距。
Additionally , from several aspects , this paper conducts on analysis of the neccessity and feasibility of cost - sharing in higher education . statistics shows that presently the rate between governmental financial aids to publish universities and the educational expenditure of general universities tends to fall every year whereas the part of educational cost directly shouldered by individuals , enterprises , and the society is on a yearly rise 本文还从多个方面对我国高等教育成本分担的必然性和可能性进行分析论证，并通过统计数据说明当前我国政府对公立高校的财政拨款占普通本专科院校教育经费支出比例正在呈逐年下降的趋势，而个人、企业和社会直接分担高等教育成本的比例则逐年上升。
A input / output statistic model is builded up based on the optimization of college r & d resources evaluation index system with the collected data of college r & d resources in chongqing and other areas in china . the development of next 3 years is forecasted through regression analysis . compared with many aspects , such as outlay , human resources and output rate , of other areas , both the amount and increase of college r & d outlay in chongqing is very low ; human resources of college r & d increase quickly after chongqing became municipality , as it is very low before ; the output rate is as much as the average level of china , but the contrabution rate to college r & d production of whole china is greatly higher than the average level 通过对重庆市及全国参照地区高校r & d资源数据的收集整理，从投入产出角度提出了高校r & d评价指标体系的优化方案，并由此建立投入产出统计模型，从回归分析中预测了重庆市以后三年的发展状况，并同国内参照地区从投入的经费支出和人力资源以及产出率等方面进行比较，得出如下统计结论：重庆市高校r & d经费投入基数较低，增长幅度远远低于其它省市；高校r & d人力资源由于基数低，直辖后增长较快；产出效率同全国平均水平基本相当，对全国的科研成果的贡献率高于全国的平均水平。
