我国开征教育税的两难选择

在我国现阶段，国家财政性教育经费占GDP的比例偏低、对教育投入总量不足以及收费相对于税收的随意不规范等，使开征教育税凸现出必要性来。然而，教育税不能显著地增加财政收入，也无法有效地弥补教育经费不足。我们不能为了实现所谓的教育机会均等而忽视国情。而且从负担的公平、征管的效率以及税收杠杆的局限性等方面看，开征教育税现实条件尚不具备。在两难选择的困惑中，完善教育税收政策，提高个人所得税比重似是税收促进教育发展的理想选择。

On dilemma of China''''s Educational Tax

At present,it is necessary to implement educational tax,because our country's financial educational fund iscomparatively low compared with GDP,total educational fund is deficient,and compared with taxation fees are not well regulated;whereas,educational tax can not significantly raise financial income and make up the deficiency of educa-tional fund.We can not ignore our nation's practical situation in order to practice so-called educational opportunity.From the viewpoints of equal burden,effective collecting of tax and limitation of taxation lever,the basic contributing factors of educational tax are not fully developed.In this dilemma,perfect educational policy,raise personal income tax ratio is seemingly an ideal choice to promote educational development.