Research On Taxation Regulation Of Education Development

Education is a special product which demonstrates both public and quasi-public characteristics and is also a magic impetus for the development of modern society, with strong practical function as well as far-reaching guiding significance. In view of experiences in various countries, the speed and degree of education development tends to be a key symbol to measure the social progress. Taxation is an important means for national macro-control, which not only provides powerful financial assurance for implementation of national function, but also has extensively got involved in economic life and gradually becomes a key variable affecting national development and economic operation. As a result, taxation has directly affected economic activities, and further extends its impact to social, political and cultural aspects. School, family and individual are the subjects of education development and also becomes the objects of tax regulation because they have the qualification of economic subject and participate into the whole course of national economic operation. With increasing degree of market-based development, industrialization, internationalization and informationization in education, the ability of taxation to regulate education development will be stronger and stronger and the scope will be more and more extensive. Based on such common sense, taxation has unique functional advantage and irreplaceable motivation function in regulating education development.Based on the dialectic relations between education development and tax regulation, this paper expands the research scope of educational finance and takes theory, system and policy of education taxation as the theme of research. Finance has been a main source for education input, with direct, active and lasting features, and the dominance of finance in education development presents different degrees in the world. Nevertheless, educational finance has also preserved a wide scope for taxation, which is determined by national relationship between finance and taxation, as well as by reasonable allocation of financial and taxation functions in the background of market economy. Meanwhile, in those fields of education with highly market-based development, namely the private school (which is called mass-run school in China at present), taxation regulating function displays extremely actively. While adequately recognizing the key regulating function of finance upon education development, this paper comprehensively observes and researches into educational development from the angle of taxation, and has further expanded the theoretical framework of Chinese educational finance. Tax regulation on education development is firstly reflected as a complete institutional framework and at the same time a complex systems engineering, as well as a subsystem constituting the education development regulation system. With review on the history and status quo of the development of tax regulation theoretical system as the logic starting point for research, this paper systematically describes theoretical model and operation route of tax regulation, fully discloses essential characteristics of tax regulation and provides complete and solid theoretical foundation for establishment of tax regulation education development system. In this view, it combines general principles of tax regulation with practice of education development to explore basic principle, operational mechanism and policy system of tax regulation in education development, as well as starting point and priority in development of tax regulation on education, and holds an objective view on effectiveness and limit of education development function of tax regulation. While pursuing for maximal function of tax regulation, we make every effort to avoid the negative effect of taxation omnipotence theory on regulation of education development. In China, tax regulation in education development is not a new thing, which has long-term development history and vivid social practice, and also shows remarkable regulating effect and undergoes serious setback. What is revealed from it is not to answer whether taxation does have to regulate education development, but how to regulate education development to be able to realize people's prospect. By observing effect of tax regulation on education development in China, analyzing existing problems and finding out defect in the system, this paper tries to make an all-round evaluation about Chinese tax regulation mechanism from standard and positive multi-dimensional angles of view, and finds out problems to be intensified and improved in terms of system and policy. In foreign country, theory about tax regulation on education development is increasingly improved and practices are increasingly innovated. Practices have specific characteristics in specific country. Wonderful experiences of external world offer a very beneficial reference for improvement of Chinese tax regulation on education development and opens up an international view to enhance education development by creatively using various taxation management measures. Through the comparative analysis, education can be advanced to a higher goal from a high starting point. On the basis of above research results, this paper proposes basic principles, essential target, overall thoughts, policy system and reform strategy to improve tax regulation on education development in China, so as to satisfy policy demands of education development for tax regulation, actively coordinate with other regulation means of the country, and more initiatively and effectively play the function of taxation in motivating education development.Based on economics, public economics, educational finance and taxation economics, this paper makes full discussion from the angle of taxation. Its innovative point is that taxation is not only regarded as an organic part of educational finance, but also as a relatively independent regulation system and sets about establishing the framework for educational taxation. On such basis, it develops a systematic retrospect upon Chinese education taxation system and policy, makes summary and systemization about education taxation systems and taxation policies in foreign countries, and makes primary theoretical deduction and policy design for establishing the education taxation systems and policies in the background of market-based development, industrialization, internationalization and informationization in China. The author deeply knows that to establish new education taxation theory, system and policy system requires all people loving education and taxation causes to dedicate their painstaking efforts, wisdom and hard work. Due to limit of the author's ability in research as well as many obstacles in material collection and sorting, only rough argument and simple conclusion are presented for some key issues, which are to be further researched with the colleagues to an in-depth and elaborate level in future.