摘要
在我国现阶段,国家财政性教育经费占GDP的比例偏低、对教育投入总量不足以及收费相对于税收的随意不规范等,使开征教育税凸现出必要性来。然而,教育税不能显著地增加财政收入,也无法有效地弥补教育经费不足。我们不能为了实现所谓的教育机会均等而忽视国情。而且从负担的公平、征管的效率以及税收杠杆的局限性等方面看,开征教育税现实条件尚不具备。在两难选择的困惑中,完善教育税收政策,提高个人所得税比重似是税收促进教育发展的理想选择。
At present, it is necessary to implement educational tax, because our country＇s financial educational fund is comparatively low compared with GDP, total educational fund is deficient, and compared with taxation fees are not well regulated; wtiereas, educational tax can not significantly raise financial income and make up the deficiency of educational fund. We can not ignore our nation＇s practical situation in order to practice so-called educational opportunity. From the viewpoints of equal burden, effective collecting of tax and limitation of taxation lever, the basic contributing factors of educational tax are not fully develope.d. In this dilemma, perfect educational policy, raise personal income tax ratio is seemingly, an ideal choice to promote educational development.
出处
《吉林省经济管理干部学院学报》
2006年第6期12-15,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
税收
教育税
教育经费
公平
效率
taxation
educational tax
educational fund
equal
efficiency
