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Research on Taxation Regulation of Education Development

Author: WeiGuiHe
Tutor: LiaoChuZuo
School: Southwest Jiaotong University
Course: Educational Economy and Management
Keywords: Education Development Tax Regulation Tax expenditures Education market , industrialization
CLC: G46
Type: Master's thesis
Year: 2010
Downloads: 108
Quote: 1
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Abstract

Education is a special product of modern society, both with public and quasi-public nature. The same time, education is also a modern social progress in a magical push hands, both powerful reality-oriented but also has far-reaching significance. From the experience of other countries, speed, the degree of development of education, is often the measure of social progress is an important sign. The tax is one of the important means of national macro-control, provide strong financial security not only for the country to carry out their functions, and extensive involvement in economic life, is increasingly becoming important variables affecting national development and economic operation. As a result, the tax revenue from the direct impact on economic activity, and then radiation into the social, political, cultural and other aspects. Schools, families, and individuals is the main body of the development of education, along with the economy the main qualifications, and the whole process involved in the running of the national economy, and thus become the object of the tax regulation. With the increasing level of education marketization, industrialization, internationalization, information technology, of Tax Regulation education development ability is getting stronger, the range will be more and more widely. It is based on this consensus, the tax incentive function has the unique advantage of the functions in the regulation of educational development and irreplaceable. Based on the dialectical relationship between the development of education and Tax Regulation expand the research vision of the Education Finance, education tax theory, institutional and policy as the theme. The reason why financial regulation education development has a direct, initiative, persistence, because the finances once a major source of investment in education. Financial dominant phenomenon of educational development, have different levels of performance in the world within. Even so, in the Educational Finance to tax activities set aside vast space. This is both a financial and tax natural connection. Provides that, in turn, determined by the rational allocation of financial and tax functions in the context of a market economy. At the same time, in the field of education of those who are already highly market-oriented, that is, private schools (called private schools at the present stage in China), the role of the tax was very active. Fully agree with the premise of finance for the development of education has an important role in the regulation of specialized standing tax point of view, a comprehensive observation, in-depth research and education development, thus expanding the theoretical framework of China's Educational Finance. The Tax Regulation educational development the first performance of a complete system of, at the same time is a complex system engineering, or constitute a subsystem of the control system of education development. Tax regulation of the history and current situation of the development of the theoretical system to review the logical starting point for research, systematic theoretical model describing the tax regulation and operation path fully reveals the essential characteristics of the regulation of the tax to build the system of the Tax Regulation education development to provide a complete, solid The theoretical foundation. As a starting point, the general principle of tax regulation and the development of education practice a combination of the basic principles to explore of Tax Regulation education development, operation mechanism, the policy system, and the starting point and focus the Tax Regulation education development, and an objective view of the validity of of Tax Regulation education development functions and limitations. Strive to avoid the possible negative effects of the tax omnipotence of the regulation of educational development in the pursuit of tax regulatory functions maximized. In our country, the educational development of tax regulation is not new, its long-term development of history and lively social practice, as well as significant regulatory effect, also suffered serious setbacks. It reveals the truth, not to answer tax whether it should regulate the development of education, but how to regulate the development of education in order to achieve the vision of anticipation. By observing run effect of our the Tax Regulation education development, analysis of the existing problems, find the deficiencies in the system, to conduct a comprehensive assessment of China's tax regulation mechanism from a multi-dimensional perspective of the normative and empirical, to discover the systems, structures, policies should be strengthened and improved problems. Abroad, of Tax Regulation education development theory is getting more sophisticated and innovative practice, countries practice different characteristics, these wonderful outside world to improve our the Tax Regulation education development system provides a very useful reference, open the creative use of tax instruments development of education in an international perspective. Through comparative analysis, support for higher education starting point toward goal. Based on the above research, the paper puts forward the basic principles of improving the educational development of tax regulation, the main objective, the general idea, policy system and reform strategy to meet the growing demand for policies of the educational development of tax regulation, other regulatory means to actively cooperate with the country's more proactive, to play the important role of a good incentive to the development of education. This study is based on the basic theory of economics, public economics, education, public finance, taxation, economics, etc., from a tax perspective fully discuss its outstanding innovations for both taxes as a integral part of the Educational Finance then tried to tax as a relatively independent regulation system to begin to build the basic framework of the Education and Taxation. On this basis, the tax system and policy on China Education to expand the reflection of the system, the tax system and policies on foreign education summarized and finishing whatever building in the context of China's market-oriented industrialization, internationalization, information technology, education tax the system policies preliminary theoretical analysis and policy design. Of knowledge, to build a new education tax theory, institutional and policy system, you need all those who love the cause of education and tax people to sacrifice their own hard work, wisdom and sweat. As the research capabilities of the limited experience in various aspects of the data collection and collation, on some key issues, can only give a rough demonstration and simple conclusion pending to expand the depth and meticulous research, together with colleagues in the future.

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