摘要
中国目前与教育有关的税收优惠政策在一定程度上减轻了学校办学的负担,在促进教育公平和发展上起到积极的作用,但也存在一定的不足。为更好地解决教育公平问题,应从流转税和所得税两个层面逐步建立鼓励国民教育投入的税收体制,加大对非营利性民办教育的税收优惠力度,完善职业教育的税收制度改革。
The present preferential tax policies relevant to education can reduce the burden of the school to a certain extent and play an active role in boosting the fair and development of education.At the same time,there are some deficiencies therein.In order to solve the problem of education fair better,the corresponding taxation systems should be established so as to encourage national education input gradually from both aspects of commodity tax and income tax.In addition,the preferential policies should be given to privately-run schools and the reform of taxation systems in vocational education should be perfected as well.
出处
《大连海事大学学报(社会科学版)》
2011年第4期19-22,共4页
Journal of Dalian Maritime University(Social Science Edition)