Recently,many scholars suggested enacting educational tax to meet the demand of education.
近年来,针对中国教育经费的财政投入不足问题,很多学者提出开征教育税的建议。
At present,it is necessary to implement educational tax,because our country s financial educational fund iscomparatively low compared with GDP,total educational fund is deficient,and compared with taxation fees are not well regulated;whereas,educational tax can not significantly raise financial income and make up the deficiency of educa-tional fund.
在我国现阶段,国家财政性教育经费占GDP的比例偏低、对教育投入总量不足以及收费相对于税收的随意不规范等,使开征教育税凸现出必要性来。
Educational tax plays an very important role in the development of one country, but nowadays our country has not been set up regular legal measure on educational tax specially.
教育税对于一国的教育事业的发展有着十分重要的意义,然而我国目前还没有设立专门的教育税及相关的税收法律措施,本文仅就我国教育税立法问题作粗浅的探讨。
According to the current situation of education investment in China,some people maintain that the education tax should be levied, and education extra charges be changed into education tax because they think that in China,education tax can be levied already,which can even solve all the problems of raising education funds.
针对我国教育投资的现状,许多人主张要开征教育税,并且要把教育费附加也改为征收教育税,并认为在我国开征教育税的条件已经具备,甚至认为开征了教育税就可以解决教育经费问题。
They hate to pay school-taxes.
他们拒不缴纳教育税。
The Necessities of Levying upon the Education Texes in China from the Taxation Theories in the Western Countries;
从西方税收理论看我国开征教育税的必要性
Educational Tax and the Fiscal Expense to Education in China;
教育税与中国教育经费的财政投入问题研究
To Quality Education Increment Duty Tax Law Teaching Difficulty Discussion;
对高职教育增值税税法教学难点探讨
Free education is available to all taxpayers.
所有纳税人都可以享受到免费教育。
There are exempt goods such as financial services, education and health.
诸如金融服务、教育和保健属于免税品。
The government will direct the additional taxes to the educational reform.
政府把这些附加税收用于教育改革。
We must increase taxation if we are to spend more on education.
我们如果要增加教育经费就必须加税。
Property Tax and the Funding of Education:The Trade-off between Equity and Adequacy;
财产税与教育筹资——公平与充足的选择
Influence of Taxation Reform upon Rural Compulsory Education Funds;
税费改革对农村义务教育经费的影响
Discussing the Rural Basis Education Based on the Angle of Tax-Fee Reformation;
刍议税费改革视角下的农村基础教育
Problems in Rural Compulsory Education after Rural Tax-Fee Reform;
税费改革后的农村义务教育问题研究
On the Tax Plan of Education and Training Organization of Large-scale Enterprise;
试论大型企业教育培训机构税务筹划
On the Impact of Tax Reform on the Rural Compulsory Education;
浅谈税费改革对农村义务教育的冲击
On Developing studerts Sense of Taxes in Elementary Education;
论基础教育阶段学生税赋观念的培养
Reflection on the Practical Teaching for Undergraduates Majoring in Taxation
税收专业实用性本科教育实践教学的思考
Research into the training of tax personnel carried out by the city-level tax department;
对市级税务机关开展税务干部教育培训工作的探讨
Rural Education in the Taxation Reform;
在税费改革中前行的农村教育——安徽省农村教育专题调研报告