| 教育税征收探析 |
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| 引用本文： | 罗红.教育税征收探析[J].科教文汇,2011(17):1-2. |
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| 作者姓名： | 罗红 |
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| 作者单位： | 广东第二师范学院,广东·广州,510303 |
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| 摘 要： | 本文结合《国家教育发展纲要》,从现行教育经费短缺、原有教育费附加存在的问题入手,引出为了弥补教育事业经费的不足,需征收教育税,并对教育税设计中应注意的问题及教育税种归属及税率、课税环节等进行了论述。
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| 关 键 词： | 教育税 征收 探析 |
Analysis on Imposing Education Taxation |
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| Authors: | Luo Hong |
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| Institution: | Luo Hong(Account Department,Guangdong University of Education, 510303, Guangzhou, Guangdong, China) |
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| Abstract: | Combining with national education development guide, based on shortage of funds for education, existing issues of extra education taxation, extend to make up a education fund deficit, it is necessary to impose education taxation and discuss issues that needs to be awarcd in education taxation type designing, items of education taxation, tax rate, and taxation links. |
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| Keywords: | education taxation impose analysis Author＇s address |
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