论我国开征教育税的不可行性

On Impracticability of Education Tax in China

针对我国教育投资的现状,许多人主张要开征教育税,并且要把教育费附加也改为征收教育税,并认为在我国开征教育税的条件已经具备,甚至认为开征了教育税就可以解决教育经费问题。而本文并不赞同这种观点,认为开征教育税的理论依据先天缺失,使得开征教育税的目的难以企及;同时,从税收实务上看,开征教育税面临着税基选择的多重困境,正常收税环境的不完备使开征教育税也难以操作。

According to the current situation of education investment in China, some people maintain that the education tax should be levied, and education extra charges be changed into education tax because they think that in China, education tax can be levied already, which can even solve all the problems of raising education funds. This author of this article has different opinions on this issue. Theoretically, the levy of education tan lacks foundation, so it cannot be implemented. Practically, levying education ＇tax is faced with various problems, especially the choice of tax base, all of which make it difficult to levy education tax in the imperfect tax environment.