Study On The Establishment Of The Legal System Of Chinese Educational Tax

Having creating the miracle of"poor country to popularize its great education", there has been vigorous development in China's education since the reform and opening up. However, our investment of educational fund is still insufficient. As early as in 1993, the Communist Praty of China Central Committee and the State Council clearly announced that we should gradually increase the proportion of the national financial education fund in the GDP and achieve the goal of 4% at the turn of this century in the Educational Reform and Development Program of China. But that goal hasn't been achieved so far. Nowadays, the educational fee affixture is far from meeting the growing demands of education. Therefore, the author proposes to levy educational tax and establish the legal system of Chinese educational tax in order to address the problem of inadequate investment of educational fund.There are enormous controversies on levying educational tax in the academic world. Therefore, through the theoretical analysis, this paper probed into the nature of educational tax, and analyzed the necessity of levy educational tax on the basis of the legal systems of foreign educational taxes and their experience. Thus, the author attempted to establish the legal system of Chinese educational tax.This paper includes a total of three chapters except the General Introduction and Conclusion, the main contents are as follows:The General Introduction part makes a brief explication of the background and significance of selecting this topic and the research situation and methods. Based on the comparison of the investment of educational fund throughout the years, the author initially put forward the idea of levying educational tax. The author took the view that the levying of educational tax can not only solve the problem of inadequate investment of educational fund, but also address educational unfairness arising from the different investment in various regions. What's more, the author also briefly introduced the relavant theories and achievements of predecessors in China, analyzing the experience worthy of learning as well as the inadequate research for improvement.Chapter One is a general study on the basic throry of educational tax. Based on the definition of educational tax, this paper analyzes the differences between educational fee affixture and educational tax and then studies the nature of educational tax.Chapter Two is a comparative research on the legal syatems of foreign countries' educational taxes. The author introduced the United States'legal syatem of educational tax, South Korea's legal syatem of educational tax, Canada's legal syatem of educational tax and France's legal syatem of educational tax, and summarized the experience worthy of learing.Chapter Three proposes the eatablishment of the legal system of Chinese educational tax. First of all, this thesis analyzes the necessities of levying educational tax from three aspects----the economics, tax principles and the practical needs. Secondly, establishing the legal system of Chinese educational tax must adhere to the principles which are the independenct principle of taxation, equal principle of taxation, effective collection and management of taxation, and stable principle of taxation. And finally, under the guidance of the principles mentioned above, the author mainly eatablished the legal system of Chinese educational tax from the following seven aspects----tax base, object of taxation, taxpayer, subject of taxation right, model of taxation rate and tax rate, tax collection management, and tax concession.In Conclusion, this thesis makes a concluding exposition and puts forward with the inadequacies of this reasearch, that is, the educational tax rate is still lack of powerful economic proofs for studies.