从西方税收理论看我国开征教育税的必要性  

The Necessities of Levying upon the Education Texes in China from the Taxation Theories in the Western Countries

作　　者：黄明光[1] 

机构地区：[1]温州师范学院教育系,浙江温州325015

出　　处：《宜宾学院学报》2005年第2期40-41,45,共3页Journal of Yibin University

摘　　要：从西方课税依据的公需说、市场失灵说和交换说的三种理论 ,以及西方税收原则中的公平原则、效率原则等五个角度 ,结合我国目前教育费附加征收的弊端 ,论述了教育费附加改为开征教育税的必要性。This thesis combined with the abuses of the current additional education taxes into the education taxes from the five angles of such three theories as the qublic needs, the mardet malfunction and the taxation exchanges of the western taxation basis, and such two principles as the taxation levying equity and the taxation levying effictency in the western countries.

关 键 词：西方税收理论 课税依据 教育税 税收原则 

分 类 号：F812.424[经济管理—财政学]