对我国开征教育税的若干思考  

Some Thoughts on Levying Education Tax in China

作　　者：王福兰[1] 刘荣明[2] 

机构地区：[1]山西大学教育科学学院,山西太原030006 [2]山西省国家税务局,山西太原030002

出　　处：《涉外税务》2013年第7期46-49,共4页International Taxation In China

摘　　要：用税收的方式保障基础教育经费是一些发达国家的通行做法。本文在分析世界各国开征教育税成功经验的基础上,针对我国现行教育附加存在的问题,提出了改革教育附加的基本设想:按照税种独立,税基宽泛,量能负担,规模适度,方便有效的原则,以商品销售收入或营业收入和个人所得为税基开征教育税,作为共享税,由国税部门负责征收,主要用于基础教育事业。To safeguard the elementary education funds by tax revenue is a common practice of some developed countries. Based on analyzing successful experiences of imposing education tax overseas and the existing problems in China＇s education surcharge, the paper raises some fundamental ideas on reforming education surcharge fee： on the basis of the principles of independent tax category, broad tax base, bearing tax burden according to abilities, appropriate scale, convenience and effectiveness, education tax shall be imposed on commodity sales or business income and individual income tax. As a tax shared by central and local government, the education tax shall be collected by central tax department for the cause of elementary education.

关 键 词：教育附加 教育税 

分 类 号：G521[文化科学—教育学]