湖北省民办中小学教育收费定价成本监审暂行办法 of rural drinking water sources, protection of drinking water sources in rural areas by 、公用支出、对个人和家庭的补助支出、固定资产折旧、无形资产摊销、财务费用等六部分构成。 第六条 人员支出，指民办中小学校支付给在职教职工和临时聘用人员的各类劳动报酬以及其他相关支出（不含学校食堂、住宿等与教学活动无关人员的支出）。具体包括：教职工基本工资、津贴、奖金、福利费、社会保障缴费、其他人员支出。 （一）基本工资，指民办中小学校按规定发放给在职人员的基本工资，包括固定工资与规定的补贴等。 （二）津贴，指民办中小学校在基本工资之外按规定发放的津贴，包括地区性津贴、教龄津贴、班主任津贴、价格补贴、职工上下班交通费补贴等。 （三）奖金，指民办中小学校在基本工资、津贴之外，按规定开支的各类奖金。 （四）福利费，指民办中小学校按国家规定提取的福利费，福利费据实核定，但最高不得超过核定工资总额的14%，已在其他项目列支的费用应相应扣减。 of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities （五）社会保障费，指民办中小学校按规定为职工缴纳的基本养老、医疗、失业、工伤、生育等社会保险费，计提基数按照核定的教职工工资总额确定，计提比例按当地政府规定比例确定，超过规定计提比例的不得计入定价成本。 （六）教职工工资总额，按照核定的教职工人数和平均工资确定。教职工的平均工资原则上据实核定，最高不超过当地教育行业职工平均工资水平。 （七）其他人员支出，指上述项目未包括的其他相关人员支出，包括合同工工资、午餐补贴等。 第七条 公用支出，指民办中小学校用于购买商品和劳务的支出，包括办公费、印刷费、水电费、邮电费、交通费、差旅费、会议费、工会经费、职工教育经费、劳务费、招待费、租赁费、物业管理费、维修费、专用材料费、其他公用支出等。 of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities of rural drinking water sources, protection of drinking water sources in rural a
