摘要
保障公共教育支出供给的税制安排,其解决路径并不在于开征新的税种,因为现有的税制安排即可满足教育财政收入稳定和发展的需要;适当提高个人所得税在整体税制中的比重,并完善对其的征管,是教育对税制的客观需求。
The tax system arrangement for ensuring public education expenditure supply does not consist in levy new tax category because nowaday tax system arrangement can satisfy educational financial income stability and development .
出处
《湖北财经高等专科学校学报》
2005年第6期32-34,共3页
Journal of Hubei College of Finance and Economics
关键词
教育税
公平
效率
税制安排
educational tax, fair, efficiency, tax system arrangement
