| In China, there is no educational tax system. In the academia exists wide controversy over whether China can tax on education, and widen the tax sources to address the budget shortage on education, to alleviate the discrepancy for different areas caused by the structural imbalance in educational investment. This thesis, through the analysis of the features of the educational tax, aims to demonstrate the necessity and feasibility of the educational taxation in China, as well as the system of the collection and administration of the educational taxation, to enrich and perfect the study on the educational tax, and finally to provide the theoretical basis for the legislation of the educational tax.This thesis begins from the general study of the educational tax, and introduces the related situations in legal system of educational tax in other countries, like Korean, America, Canada, etc. This thesis analyzes the necessity and feasibility of the establishment of the legal system of educational tax in China, and brings up with the proposal of the establishment to the legal system of educational tax.This thesis concludes introduction, body chapter and conclusion. There are four parts in the body chapter:Part one is the general study of the educational tax. In this part, the concepts of educational tax and the legal system of educational tax are defined, and the characteristics of educational tax is analyzed and the theoretical basis for the taxation on education is investigated.Part two is the study of the legislation of educational tax in various countries. The related situations in legal system of educational tax in Korean, America and Canada are studied, and a conclusion is drawn that the educational tax is an important factor in raising fund for education and in promoting education.Part three is the analysis of the necessity and feasibility of educational tax. It starts from the current investment in education in China, and inquires the existing problems in the educational investment in China, and demonstrates the necessity and feasibility of educational tax from the following aspects: the difference between tax and fee, practical operation, the inevitable demand for changing the fees into taxes and the sustainable development strategy, as well as the expected result. Part four proposes the establishment of the legal system of educational tax in China. At the very beginning, it brings up the several rules that should be followed in the establishment process, which include the independent rule, the equity of taxation rule, the rule in enlarging the scope of income appropriately, the rule of manipulability and effective taxation control and steady growth and efficiency, etc. Starting from the many factors of taxation, this thesis then proposes a more complete and operable plan for the educational tax system: staff in all the government organizations, mass organization, as well as the institutions and individuals engaged in production and business, within the territory of the people's Republic of China, are the educational tax payers, with the total income of the staff in all the government organizations, mass organization, the sales income of commodity or business return of the institutions and individuals engaged in production and business separately, and the average income of farmers , within the territory of the people's Republic of China, as the tax base for educational tax. To implement 3‰-5‰proportional tax rate, and make the educational tax as tax shared by both the central government of China and the local government so as to mobilize the enthusiasm of both the central and local governments in tax collection. Improve the favorable policies in taxation. Moreover, this thesis also explores the use and management of the educational tax, and proposes the Special Fund Establishment for the educational tax, the standardization of the transferred payment system of educational finance, the establishment and perfection of the education cost accounting system, and the reexamination of the reasonable standards of per capita education cost in different stages, as well as the proposal that the user should raise the educational fund utilization efficiency through scientific management. |
