教育税法律制度研究经济法专业论文.docxVIP

重庆大 重庆大学硕士学位论文 英文摘要 PAGE PAGE IV 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 HYPERLINK /dict_result.aspx?r=1amp;t=manipulabilityamp;searchword=%e5%8f%af%e6%93%8d%e4%bd%9c%e6%80%a7 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