构建以财产税为主体的教育税收体系——以美国LA学区为例

Building Property Taxation As the Main Educational Tax System——U.S.LA School District As An Example

目前中国以财政拨款为主的教育财政收入体系存在着教育经费总量不足和使用效率低下等问题,构建针对教育支出的教育税收收入体系是当前教育财政改革的方向。借鉴美国加州LA学区的经验,构建我国以财产税为主体的教育税收体系应该从两方面入手:完善财产税体系,确立以财产税为主体的教育税收体系;加快对教育税收体系相关配套制度的改革。

The current education finance system based on financial allocation in China is confronting the total lack of funding and the inefficient use, so building tax revenue for education spending is the direction of current education finance reform. Accordingly, this article is based on the analysis of the necessity and possibility of building education tax revenue system, specifically combining the experience of California LA school district, so as to put forward suggestion for building the education tax system based on property taxation in China.