| 关于开征教育税的探讨 |
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| 引用本文： | 刘分龙,杨治平.关于开征教育税的探讨[J].安徽农业科学,2006,34(24):6642-6644. |
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| 作者姓名： | 刘分龙 杨治平 |
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| 作者单位： | 九江学院商学院,江西,九江,332005 |
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| 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。
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| 关 键 词： | 教育税 教育费附加 教育税制设计 |
| 文章编号： | 0517-6611（2006）24-6642-03 |
| 收稿时间： | 10 16 2006 12:00AM |
| 修稿时间： | 2006-10-16 |
Research on the levying of Education Tax in China |
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| LIU Fen-long, et al.Research on the levying of Education Tax in China[J].Journal of Anhui Agricultural Sciences,2006,34(24):6642-6644. |
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| Authors: | LIU Fen-long |
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| Institution: | School of Bussiness of Jiujiang University,Jiujiang, Jiangxi 332005 |
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| Abstract: | 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. |
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| Keywords: | Education tax Extra-charge for education Desgn of education-tax system |
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