The Research That Concerns Advertising For Opening To The Education Tax

Education is an important event that relates to the national economy and social development. Doing education needs a great deal of budget. along with the high speed growth of our country's economy and with education reform gradually, the public education devotion also has a huge growth. But along with the fast fierce development of the education business, problems such as education budget missing,education devotion shortage also become more and more serious and can't satisfy the demand of our country's education business development. In the meantime, a disorderly Educating charge hasn't been forbidden. Under the circumstance that the national public finance can't satisfy the education demand and charge is also hard to be the main outlet of education budget, the writer puts forward a conception about opening to an education tax. Using revenue from tax or appointing specialized tax kinds for collecting education budget matches world accepted rules. The education fee affixture and various of education charge is not"tax" but"fee" after all, lack of the independence and juridical authority that should have, are usually hard to collect enough and often been pushed and transferred,thus has influenced the ample collection and valid usage of education budget seriously. Making it promote to education tax, the tax growing independence, can resolve parts of education budget problems, and alleviates the region difference because of the unbalance of the education investment structure. Setting out from the public product theories, through the comparison of the revenue from tax policy research as concerns education development abroad and at home , this text analyzes the necessity and possibility about opening to advertise for education tax in our country, puts forward that opening to education tax should follow several principles and designs one whole set of tax system project. The article is divided into three parts to discuss the related contents.The suggestion of opening to the education tax is a topic that has a controversy, so the first part of the article analyses the meaning and theoretical and practical basis of opening to the education tax in our country currently. The writer thinks opening to the education tax could organize education income and alleviate the differences of regioneconomy and education levels. Setting out from the public product theories, the writer elaborates the necessity of opening to advertise for the education tax to supply our country's public education business. The article analyzes problems exist in our country's education fee affixture and puts forward to changing it into collecting education tax.For designing a reasonable education tax system, it is necessary to review the research and practice concerning education tax abroad and at home. Article at the second part introduces the education tax abroad and related domestic research result, points out shortages that exist in the study of people of the past. Through analyzing two types of education, we suggest opening to advertise for the education tax to supply the budget that compulsory education needs, but the budget that higher education need is still solved by common revenue from tax and needn't open to another new tax, this is exactly one creation of the text.If opening to the education tax can carry out smoothly, the key is design a more perfect and viable education tax system. Setting out from the modern public finance theories, therefore, the three-part cent of the article puts forward principles that designing the education tax should follow, under which we try to set up a more perfect and viable tax system project, which is the core part of the articles. In the end, we mainly elaborate actions of other aspects to match the education tax policy.Take a comprehensive view of the full text, the article has mainly done following several works:l,we overall analyze the necessity and possibility concerns opening to advertise for education tax currently in our country.2, We put forward principles that designing the education tax should follow and set up a more reasonable education tax system project.3, We completely elaborate actions of other aspects match the education tax policy.