摘要
教育经费来源稳定是保证教育稳定发展的前提。然而近年来,由于受到外部冲击和政策效果的制约,教育附加收入规模减少,给地方教育财政运行增加了困难。本文通过借鉴国际经验,分析了中国教育费附加、地方教育附加政策的演变、实施情况及存在的问题,论述了我国教育经费的税收政策设计——教育税的基本设想。
The stable source of education funding is the premise to ensure the stable development of education.However,in recent years,due to external shocks and policy effects,the scale of education-added income has decreased,which has made it difficult to operate local education finance.Based on international experience,this paper analyzes the evolution of education surcharges,the implementation of local education additional policies and the existing problems,and finally discusses tax policy design of education funds in China which serves as the basic assumption of education tax.
出处
《国际税收》
CSSCI
北大核心
2019年第3期77-80,共4页
International Taxation In China
关键词
教育费附加
地方教育附加
教育税
Education surcharge
Local education surcharge
Educational tax
