A Study On Fiscal And Tax Policies To Promote The Development Of Preschool Education In China

As an important part of the national education system,preschool education is of vital importance to individual lifelong learning and all-round development.With the rapid growth of national economy,the government has gradually attached importance to the development of education.In recent years,the government has focused on the development of compulsory education and supported the development of general high schools and higher education.However,the awareness of developing preschool education has been awakened relatively late,resulting in preschool education in the weakest part of the education system in China.In 2017,our government's financial expenditure on preschool education accounted for less than 5% of the total expenditure on financial education,which is unreasonable for preschool education with strong public goods attributes.Moreover,with the opening of the second child policy,the demand for preschool education will inevitably increase rapidly,not only "to enter the garden",but also "like a good garden".So it is urgent for the government to develop preschool education.The main contents of this paper are divided into six chapters:The first chapter is the introduction,which mainly introduces the background and significance of the topic,combs the research results of domestic and foreign scholars in the development of preschool education,and points out the possible innovations and shortcomings of this paper.The second chapter is the theoretical basis,which mainly defines the concept of preschool education and financial education expenditure,and summarizes the relevant theories,providing theoretical basis for the analysis of the following chapters.The third chapter is the analysis of the current situation and problems of the development of preschool education in China.The fourth chapter focuses on the analysis of the current situation,problems and causes of China's pre-school education fiscal and tax policies.The fifth chapter establishes the models of domestic and international financial expenditure on education.Through empirical and comparative analysis,it is found that the actual value of China's pre-school financial education expenditure in 2005-2012 is lower than the estimated value of the international model,and the actual value in 2012-2013 is higher than the estimated value,but has been lower than the international empirical value,indicating that China'spre-school financial education expenditure is seriously inadequate.The sixth chapter is the financial and taxation policy recommendations,based on the analysis of the previous chapters,put forward to promote the development of preschool education in China's fiscal and taxation policy recommendations.It mainly includes that the government should increase the expenditure of preschool finance and education,improve the efficiency of preschool finance and education expenditure,establish the financial investment mechanism of preschool education,formulate the unified tax preferential policy guidelines for preschool education as soon as possible,and adjust the tax preferential policy of preschool education in China.