支持学前教育的税收政策研究

Tax Policy Research of Supporting Preschool Education

本文从税收角度研究学前教育的支持政策。首先从正外部性、起点公平和基本公共教育服务均等化的视角剖析税收政策支持学前教育的理论基础,然后对学前教育的现行税收政策进行评析,最后从流转税制设计、所得税制设计、其它税收政策以及鼓励捐赠的税收政策四个维度构建了学前教育的税收政策体系。

Preschool education is the ＂short board＂ which restricts the development of our education, in order to promote the development of preschool education, the paper supports policies of preschool education from the perspective of taxation. Firstly, it analyzes the theoretical basis of tax po]icy to support preschool education from the perspective of positive externality and fair starting point and equalization of basic public education services, and then it analyzes the present tax peliey of presohool education, finally constructs the tax policy system of presohool education from four dimensions of turnover tax system design, ineome tax system design and other tax pelicy and the tax policy of motivating donation.