| 支持学前教育的税收政策研究 |
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| 引用本文： | 黄洪.支持学前教育的税收政策研究[J].财经论丛,2011(4). |
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| 作者姓名： | 黄洪 |
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| 作者单位： | 成都大学经济学系,四川成都,610106 |
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| 基金项目： | 成都大学2011年哲学社会科学基金资助项目(2011XJR02) |
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| 摘 要： | 本文从税收角度研究学前教育的支持政策。首先从正外部性、起点公平和基本公共教育服务均等化的视角剖析税收政策支持学前教育的理论基础,然后对学前教育的现行税收政策进行评析,最后从流转税制设计、所得税制设计、其它税收政策以及鼓励捐赠的税收政策四个维度构建了学前教育的税收政策体系。
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| 关 键 词： | 学前教育 营业税 企业所得税 个人所得税 |
Tax Policy Research of Supporting Preschool Education |
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| HUANG Hong.Tax Policy Research of Supporting Preschool Education[J].Collected Essays On Finance and Economics,2011(4). |
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| Authors: | HUANG Hong |
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| Institution: | HUANG Hong(Department of Economics,Chengdu University,Chengdu 610106,China) |
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| Abstract: | Preschool education is the short board which restricts the development of our education,in order to promote the development of preschool education,the paper supports policies of preschool education from the perspective of taxation.Firstly,it analyzes the theoretical basis of tax policy to support preschool education from the perspective of positive externality and fair starting point and equalization of basic public education services,and then it analyzes the present tax policy of preschool education,finall... |
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| Keywords: | preschool education business tax corporate income tax personal income tax |
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