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百年大计,教育为本。教育是民族振兴、社会进步的基石,是提高国民素质和促进人的全面发展的根本途径,但目前我国教育财政投入与人民群众对教育的需求存在严重的差距,文章分析了教育附加的税收特性、存在问题以及结合我国教育经费的投入结构,建议开征以扶持义务教育为目的的教育税。
Education is the foundation. Education is the cornerstone of national rejuvenation and social progress. It is a fundamental way to improve the quality of the people and to promote the all-round development of people. However, there is a serious gap between the investment in education and people’s demand for education. The article analyzes the tax characteristics of education , Existing problems and the input structure of education funds in our country, it is suggested that an education tax be put forward to support compulsory education.