The Analysis On Additional Education Fees From The Perspective Of Rule-of-law

The State Council issued the Provisional Regulations on the collection of Additional Education Fees in April 28,1986, and decided to impose an additional education fee is the main purpose is to implement the "CPC Central Committee on the reform of education system", to accelerate the development of local education, and expand local education funding sources. According to statistics, in 1986 a total of 440000000 yuan of Additional Education Fees, since 2012, the annual fee levied by the $100 billion, in the current situation of as China has no special taxes on education, Additional Education Fees became an important source for local basic education, Additional Education Fees have greatly eased the pressure on local basic education funding, the development of basic education has played a major role, but with the reform of Taxation, its importance has been weakened.Within the economic conditions and the level of the rule of law, Additional Education Fees has some historical limitations, such as the imposition and use of education fee is not high, and there is some problems in the protection of regional education. (2) the administration in taxation in the field of fuzzy positioning, in the field of Finance and taxation administrative legislation and enforcement of alleged ultra vires; (?), the judicial authority is insufficient to effective checks and balances legislative and administrative organs, and lack the needed power to protect the citizens rights and interests; in general, Additional Education Fees is necessary to further improve.Legal governance can provide guidance for the improvement of Additional education fee.One of the key points of social law is to protect civil rights. If the administration should not exceed the law, the administration should be subject to the law. In other countries, administration power have been showing a spontaneous and disorderly expansion trend, we want to make the rule of law concept of the important thought control government functions, so that the government has limited administrative power, to prevent its disorderly, vicious expansion and violations of civil rights, and to provide a fair and effective social services to meet the needs of the community, we can make a division of government functions and responsibilities, to build a government ruled by law.Based on the above ideas, I try to analyze the current situation and problems of Additional Education Fees from the perspective of legal governance, and considers that the it's the time to make it improved. We should implement the relevant factors, and design a more equitable and new plan for the benefit of our country.