《省人民政府关于改进中小学危房改造附加费和农村教育费附加征收办法的通知》(川府发[1989]140号)下发后,对筹措教育经费,改造中小学危房,改善办学条件发挥了重要作用。但是,一九九一年国务院以第82号令发布的《中华人民共和国固定资产投资方向调节税暂行条例》,废止了原《中华人民共和国建筑税暂行条例》,使中小学危房改造附加费失去了 Notice of the Provincial People’s Government on Improving Measures for Additional Levy of Refurbishments in Elementary and Elementary Schools and Additional Charges for Rural Education (ChuanFufa [1989] No. 140), after the issuance of the Measures, it is necessary to raise funds for education, reform the dilapidated buildings in primary and secondary schools, and improve the conditions for running schools An important role. However, in 1991, the State Council issued Order No. 82, “Provisional Regulations on Tax Adjustment for Fixed Assets Investment in the People’s Republic of China,” nullifying the original “Provisional Regulations of the People’s Republic of China on Construction Taxes,” so as to make the surcharge for upgrading dilapidated buildings in primary and secondary schools lost