摘要
开征教育税,理顺现行财政分配体制,减少教育经费的体外循环,增强财政监管力度,对规范政府行为,改善投资环境,都有着十分重要的作用。本文遵循教育税设计中的普遍性原则、效率原则及稳定增长原则,提出了具备宽税基、低税率、易征管特征的征税方案。
the author believes that it's important to straighten out the present financial distribution system, reduction of circuiting outside of educational system, strengthen financial supervision, standardization of government behavior and improvement of educational investments by opening education tax. The article puts forward an initial taxation plan with large scale tax basis , low tax rate and will be easily collected and managed in accordance with the basic taxation principles of universality, efficiency and stable raise.
出处
《北京市经济管理干部学院学报》
2005年第2期44-46,共3页
Journal of Beijing Economic Management Institute
关键词
教育费附加
教育性收费
教育税
education additional expense
education expense
education Tax
