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本文通过分析现行教育附加存在的问题,考察了开征教育税的可能条件,提出了改革教育附加的基本设想——开征教育税。基本原则是:税种独立,税基宽泛,量能负担,规模适度,方便有效。具体来说,应以从事生产经营活动的单位和个人的商品销售收入或营业收入额,以及个人的工资薪金所得额为税基;以3‰为税率下限,5‰为税率上限;作为中央政府与地方政府的共享税,由国税部门负责征收。
This article analyzes the existing problems of existing education attachments, examines the possible conditions for the introduction of education tax, and proposes the basic idea of reforming education - the introduction of education tax. The basic principle is: tax independence, broad tax base, the amount of affordable, moderate scale, convenient and effective. Specifically, the sales revenue or turnover of the units engaged in the production and business activities and the amount of business receipts, as well as the individual’s wage and salary income, should be tax base; the tax rate of 3 ‰ is the lower limit and 5 ‰ is the tax rate ceiling; as the central government Taxes shared with local governments are collected by the tax department.