关于开征教育税的探讨  

Research on the levying of Education Tax in China

作　　者：刘分龙[1] 杨治平[1] 

机构地区：[1]九江学院商学院,江西九江332005

出　　处：《安徽农业科学》2006年第24期6642-6644,共3页Journal of Anhui Agricultural Sciences

摘　　要：针对我国教育经费投资现状,就如何拓宽政府财政拔款主渠道,提出了开征教育税的设想和对该税的税制设计,以及现行教育费附加改革等。In this paper the theoretical basis of education tax was firstly discussed, the present system of extra -charges for education was analyzed and then some suggestion on design of education.-tax system were put forward.

关 键 词：教育税 教育费附加 教育税制设计 

分 类 号：G522[文化科学—教育学]