Research On Education Tax System Based On Sustainable Supply

As the basis for supporting the development of education,education funding is an essential and sustainable supply.It is the fundamental guarantee for China to implement the strategy of rejuvenating the country through science and education and strengthening the country through talents.The importance of education funds for the development of education needs not be described.It can be said that education funds are the first guarantee for the development of education.An important source of education funding is education tax revenue.As an important macroeconomic tool for the regulation of national macro-control and income distribution,taxation cannot be ignored in the financing of education.Throughout the world's education tax administration collection methods,many countries guarantee the stable supply of education funds and education finance by levying an independent education tax or using certain designated taxes as a tax base to allocate education funds in proportion.In China,the education funds,especially the education budget of the public budget,in addition to the education and basic construction costs,the education surcharge is the main,and other related policies complement the education tax system,this education tax system Although it has increased the income of education funds to a certain extent,it has provided certain financial guarantee for the development of education.However,there are many problems in the current social background: First,the lack of education surcharges on the total amount can not meet the financial requirements of education and financial resources,so that education development cannot obtain stable and sustainable supply education.Tax income;Second,because education fees are essentially an administrative fee,not a tax,there are many legal issues,especially for the full collection of uncertainty;third,the education surcharge due to The characteristics of the additional tax have led to a very obvious regional difference,which has led to uneven distribution of educational resources and is not suitable for efficient and equitable distribution of educational resources.This leads to the two main problems of the full text: First,the feasibility of education tax collection under the framework of education tax theory,from the theoretical perspectives of economic principles,tax principles,legal principles,etc.,whether the education tax levy can promote the progress of China's education Second,under the perspective of education taxation practice,the necessity of education tax collection,what is the result of China's education surcharge,and what has been achieved fromthe legal point of view or economics,what problems exist,why must we solve these problems by levying education tax.The idea of this research is to discuss the core issue of “constructing the education tax system with education tax as the core and guaranteeing the sustainable supply of education funds”.Since “the education tax system based on sustainable supply” is a new topic,this paper attempts to construct a systematic,comprehensive and logical research framework.In addition to studying the literature review,the study is structured along the lines of “why,” “what,” and “what to do”.The paper first constructs the "the theoretical basis of the education tax system" and answers "why should establish an education tax system." Using the public product theory of public economics and the theory of externality,the rationality of education taxation is explained.Using the taxation regulation mechanism of taxation and the taxation legal theory,it explains the promotion mechanism of education taxation to educational activities,and the significance of establishing a statutory education taxation system.Secondly,it analyzes the status quo and problems of China's education taxation system and answers the current What is the status of China's education tax system? In particular,what problems exist.The analysis shows that there are currently three major problems.First,there is no systematic tax system that supports the sustainable supply of local education funds.Second,the system is mainly based on education surcharges.The legal level is low and it is difficult to guarantee sustainable supply.Third,problems such as insufficient education tax revenue,chaotic legal texts,and large regional differences still took place.Finally,answer “How to build an education tax system based on sustainable supply”.Among them,it is necessary to combine the foreign revelation and carry out detailed institutional design and testimony to verify the correctness of the conclusion.Based on the idea of research,The full text includes eight chapters.The first chapter,Introduction.It mainly expounds the research background,research significance,research framework and research methods of China's education surcharge policy.The second chapter is a review of research literature.Mainly combed the characteristics of the current research literature,domestic and foreign education tax related research.The third chapter is the theoretical analysis of education taxation.From the aspects of the theoretical analysis framework of education taxation system,the theory of education taxation economics,themechanism of education taxation regulation,and the legal basis of education taxation,the feasibility of levying education tax is theoretically analyzed.The fourth chapter analyzes the status of China's education tax system.This paper mainly discusses the current situation and existing problems of education taxation in China,the root causes of the problems,and demonstrates the necessity of constructing an educational taxation system from the perspective of practice.The fifth chapter is the research and enlightenment of foreign education taxation system.It mainly analyzes the practice of foreign education taxation system,the practice of foreign education tax incentive system,and obtains relevant enlightenment.The sixth chapter is to build the education tax system based on sustainable supply in China.This chapter is based on the feasibility analysis of the theory and the necessity of practice,and on the basis of the experience of foreign education taxation system,the construction of taxation law and education tax system.It mainly includes the statutory concept of education taxation,the principle of education taxation,the choice of education tax base,the definition of education tax elements,the design of education tax incentives,the education tax expenditure and the design of use.Chapter VII,Empirical Analysis:Verification of the effectiveness of the education tax system policy based on sustainable supply.This chapter mainly focuses on the empirical evidence of two models,namely,the gray prediction model of education tax income,which simulates the income scale of education tax.Through the Hedonic model of the school district,the regression calculations show that the educational resources are in the taxable property of education tax.Capitalization ratio.This verifies the effectiveness of China's education tax system.Chapter VIII,research conclusions and recommendations.It mainly includes the main conclusions of the research,policy recommendations and research prospects.Through research,this paper draws the following main conclusions:1.China should levy an education tax based on the amount of property held,and build a tax system for education in China to achieve a sustainable supply of education funds.It should continue to strengthen the preferential policies for education taxation.On the basis of the established preferential tax policies for education,it should expand the scope of expenditures,take into account regional differences,and pay attention to evaluation and monitoring.It is necessary to strengthen education tax collection and management,payattention to education tax source monitoring,education tax source informationization,education tax taxpayer tax service and tax verification.It is also necessary to clarify the education taxable property assessment system to ensure the continuous and effective operation of the education tax policy.2.The theoretical basis of the education tax system clarifies the feasibility of implementing the education tax system based on sustainable supply in China.The theoretical framework of the education taxation system consists of three parts: the education taxation economics theory,the education taxation system,the taxation regulation mechanism,and the education taxation system.It explains that the education taxation system has obtained considerable tax revenue through the principle of economics under the rule of law and taxation,and promotes the development of education and the rational distribution of educational resources through the mechanism of taxation regulation.3.The status and problems of China's education tax system determine the necessity of implementing an education tax system based on sustainable supply in China.At present,the roots of China's education taxation system are concentrated on two levels:jurisprudential level and taxation regulation level.At the legal level,due to the administrative fee attribute attached to education fees,the legal governance is not standardized.Many contents and defects are contrary to the current legal spirit of China.At the level of tax regulation,the factors affecting educational activities in China are not balanced,and the regulation of educational activities is lacking.The main tax types have no innovations in the means of regulating educational activities,the control of educational activities is not sustainable,and the objects of education activities are not equal.4.The developed education tax system in developed countries is worthy of reference in China.The scope of taxation subject and taxation object is relatively wide at the education tax level.The education tax rate is set according to different taxation objects.The education tax revenue is shared by the state and local governments.The tax incentive system is sound,the education tax complies with the statutory principle of taxation;the policy of education tax incentives has wide coverage,the government and individual responsibility are organically unified,the public and private education is treated equally,the tax incentives for educators are emphasized,and the educational institutions are encouraged to raise themselves.Funds and asound educational donation incentive mechanism.5.The construction of China's education tax system based on sustainable supply,the core is to levy education tax.The education tax levy should follow the following principles: the principle of tax-based independence,the principle of equal sharing of taxes,the principle of stable tax sources,and the principle of effective collection and management.The education tax will be set as a kind of central land sharing tax,with the property holding amount as the tax base and through a reasonable collection and management mechanism,appropriate tax incentives,and appropriate expenditure methods to ensure the reasonable and effective income and expenditure of China's education tax.In turn,it guarantees the sustainable supply of education funds in China.6.Empirical analysis confirms the effectiveness of China's education tax system based on sustainable supply.Through the gray forecasting model of education tax revenue,we simulated the forecast of the income scale of education tax.Through the analysis of the forecast results,we have reached two conclusions.The first is that the growth rate of education tax is better than the education surcharge.Second,education tax is superior to education surcharge in the stability of fiscal revenue.The conclusion is that education tax can replace education surcharge and realize the sustainable supply of education funds.Through the Hedonic model of the school district,we have obtained the capitalization ratio of educational resources in the taxable property of education tax through regression calculation.Through the analysis of the regression results,we conclude that the education tax system can form the optimal allocation of educational resources a virtuous circle.At present,the construction of education tax system in China lacks the introduction of core issues frameworks and the introduction of quantitative analysis.Therefore,the possible contributions of this paper are:The topic is new.Government-run education needs to spend money,and it needs sustainable supply.Tax revenue is an important guarantee for the sustainable supply of education funds.Under the local-based education management system,education taxation is particularly important for the sustainable supply of local education funds.However,for a long time,(1)China has implemented a policy of providing education funds for local governments with additional taxes(additional fees for education)and tax deductions.According to thestatutory taxation principle,this “additional tax” as an administrative fee does not have the statutory effect of continuous collection.(2)China does not have an education tax system that guarantees the sustainable supply of education funds.In recent years,the design of China's property tax reform,as well as the support for the education of “satisfying the people's satisfaction”,has created a possibility to establish an education tax system with the main types of taxes on property holdings.(3)The existing literature has made research on the problem-oriented research of education taxation,and put forward corresponding policy recommendations for the problems of China's education surcharge policy,China's education finance transfer payment,China's education financial affairs power and power division theory.There is a lack of systematic,logical and comprehensive research on the education tax system.Therefore,this research topic has new ideas.Secondly,the paper uses the grey model(GM)prediction and the Hedonic model regression research method to empirically demonstrate the effectiveness of the education tax system.At present,China's research on education taxation mainly adopts literature and qualitative research,and has not yet introduced quantitative empirical tools for analysis.Based on the sustainable supply of education funds,this paper introduces a large number of mathematical tools based on the education tax system with the education tax as the main tax,and analyzes the feasibility and effectiveness of the education tax system through confirmatory evidence.Sex.(1)The paper uses the gray model(GM)forecasting method to select the data of Shandong Province,and measures the income scale of future education tax in Shandong Province,thus obtaining the growth rate and stability of education financial revenue.Education tax is better than the current education surcharge system in China.(2)Using the Hedonic model regression method,the paper selects the data of some school districts in Shandong Province,and calculates the proportional relationship between the price of the school district and the allocation of educational resources.It is concluded that the educational resources will be capitalized in the education tax.Property,and through education tax,can promote the rational distribution of educational resources and the benign development of education,and demonstrate the effectiveness of the education tax system from a quantitative perspective.Third,the paper proposes targeted policy recommendations.On the basis ofanalyzing the problems of China's education taxation system,the thesis designs the theoretical design of the education supply system of sustainable supply in China,and proposes corresponding policy recommendations through simulation and verification.(1)Choosing to establish an education tax system with education tax as the main tax type,and the tax base of education tax as the main tax base and supporting appropriate tax reduction and exemption systems.(2)Changing the existing education surcharges due to the loopholes in tax collection and management caused by the nature of administrative fees,and improving the collection and management system for education taxation.(3)In the establishment of a standardized education tax system,a perfect property evaluation mechanism is needed,and the biggest difficulty in the current legislation of property tax legislation in China is the evaluation of property.This paper combines the assessment of education tax base to propose a situation suitable for China's national conditions.The property evaluation system clarifies the subject,method and time period of the education tax base assessment,laying a solid foundation for the timely implementation of the education tax system.