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构建以财产税为主体的教育税收体系——以美国LA学区为例

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摘要 中国目前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。据此,本文在分析构建教育税收收入体系必要性和可能性分析的基础上,具体结合美国加州LA学区的经验,对构建中国以财产税为主体的教育税收体系提出相应建议。
作者 史桂芬 马思
出处 《税务研究》 CSSCI 北大核心 2014年第8期85-88,共4页
基金 教育部人文社会科学青年项目(项目批准号:11YJC790155)阶段性成果
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