Senior high school education belongs to semipublic goods in China as the payout of senior high school is provided by public finance and market. Some key high schools ask for very high school-selection fee, which is a ...Senior high school education belongs to semipublic goods in China as the payout of senior high school is provided by public finance and market. Some key high schools ask for very high school-selection fee, which is a great burden on many families. And higher and higher school-selection fee is against social justice and endangers social environment＇s harmonious and steady. The paper analyzes the reasons and influences of school-selection fee, and points out some suggestions.展开更多
China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation...China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation, protection, and rational utilization, and has basically formed a binarytaxation object composed of surface water and groundwater. Based on the internal connection between taxpayers and taxation objects, units and individuals that use surface water and groundwater are specifically designed as water resource tax taxpayers. Corresponding special tax measures have also been established. However, from the perspective of legislative purposes and tax principles, there are still some limitations in the existing system. The incentive and constraint mechanisms for water resource taxes need to be improved;the purpose of water resource tax revenue is not clear;the allocation of water resource tax revenue is difficult to achieve a match between powers and expenditure responsibilities;and there is still a balance between the survival needs and tax regulation of water resource taxes. Therefore, modifications should be made in terms of taxpayers, tax rates, tax incentives, taxation departments, tax attribution, and taxation processes.展开更多
文摘Senior high school education belongs to semipublic goods in China as the payout of senior high school is provided by public finance and market. Some key high schools ask for very high school-selection fee, which is a great burden on many families. And higher and higher school-selection fee is against social justice and endangers social environment＇s harmonious and steady. The paper analyzes the reasons and influences of school-selection fee, and points out some suggestions.
文摘China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation, protection, and rational utilization, and has basically formed a binarytaxation object composed of surface water and groundwater. Based on the internal connection between taxpayers and taxation objects, units and individuals that use surface water and groundwater are specifically designed as water resource tax taxpayers. Corresponding special tax measures have also been established. However, from the perspective of legislative purposes and tax principles, there are still some limitations in the existing system. The incentive and constraint mechanisms for water resource taxes need to be improved;the purpose of water resource tax revenue is not clear;the allocation of water resource tax revenue is difficult to achieve a match between powers and expenditure responsibilities;and there is still a balance between the survival needs and tax regulation of water resource taxes. Therefore, modifications should be made in terms of taxpayers, tax rates, tax incentives, taxation departments, tax attribution, and taxation processes.
