Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data
Humanities and Social Sciences
Volume 6, Issue 5, September 2018, Pages: 173-181
Received: Dec. 11, 2018;
Published: Dec. 12, 2018
Views 89 Downloads 31
Xiao Feng, School of Government, Central University of Finance and Economics, Beijing, P. R. China
Ke Gao, PBC School of Finance, Tsinghua University, Beijing, P. R. China; Development Research Center of Shandong Provincial People’s Government, Jinan, P. R. China
Follow on us
Education is the cornerstone of a country's development and the mainstay of national competitiveness. A high-quality education system is not only the need for the construction of an innovative country, but also the foundation of the great rejuvenation of the Chinese nation. Since the 21st century, the growth of China's fiscal education funds has accelerated year by year. In 2012, the goal of fiscal education funds accounting for 4% of GDP was finally completed. However, this has not been able to meet the needs of the entire society for the explosive growth of education, far less than the world average of 4.4% over the same period. After the 19th National Congress of the Communist Party of China, China will make major changes in the field of education and taxation, China will give priority to the development of education, and expand the scope of property tax collection. With all those changes, China will have a chance to build its own education tax system. This paper proposes to construct a properties based education tax to replace the current education surcharge policy, and through the establishment of a gray model, analyze the data of Shandong Province in recent years, measure the expected income of education tax, and provide data supportfor the construction of education tax system.
Fiscal Education Funding, Education Tax, Education Surcharge, Gray System
To cite this article
Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data, Humanities and Social Sciences.
Vol. 6, No. 5,
2018, pp. 173-181.
RenQiang. Suggestions on Perfecting China's Education Investment Tax Policy [J]. Taxation Research, 2010 (6).
Zhang Wei, Deng Liping. China Has Unified the Urban Maintenance and Construction Tax and Education Surcharge Levied from Domestic, Foreign Invested Enterprises and Individuals [J]. Foreign Taxation, 2011 (01):61-62.
Zhai Shuai. Feasibility Study of Expelling Education Tax [J]. Journal of Shanxi University of Finance and Economics, 2011, 33 (S4): 11-12.
Si Shujie, Wang Wenjing, Li Xingzhou. China Education Poverty Reduction Report (2016)[M]. Beijing: Social Sciences Academic Press, 2016. 35-41.
Tang Wei. Legal Governance of Education Expenses [D]. Guangxi Normal University, 2015.
Li Rui. The reform of education fees is the trend of the times [J]. Taxation, 2017 (01): 51-52.
Li Lihui. Full implementation of the reform of replace business tax with value-added tax to increase profits and benefit the country [N]. People's Daily, 2016-04-26 (014).
Vern Brimley, Jr. Financing Education: In a Climate of Change [M]. Beijing, China Renmin University Press, 2009; 107-129.
Huang Zhilong. The Central Economic Work Conference released eight “Big Signals” [N]. China United Business News, 2017-12-25 (A04).
Zhang Xiaoyue. Based on the experience of Chongqing and Shanghai real estate tax pilots to explore China's real estate tax reform [J]. Journal of Changchun University. 2014 (01).
JiangShiquan, LiuSifeng, LiuZhongxia, Fang Zhigeng. A Generalized Gray Relational Analysis Model Based on General Gray Number [J]. Statistics & Decision, 2018, 34 (18):74-78.
Huang Hui. A New Gray Prediction Model for Dynamic Development Coefficient a [J]. Statistics &Decision, 2016 (21): 19-21.
HaoLinlin, Zhai Shuai. On the Tax Preferential System for Promoting the Development of Higher Education [M]. Beijing: Intellectual Property Publishing House, 2015.
Zhang Youchang, Lu Liang. Research on Tax Preferential Policies of Colleges and Universities Based on Income Perspective [J]. Journal of Logistics Research, 2018 (10): 37-42.
Wang Dong, Jiang Yijie, Huang Bin. The Path Choice of China's Education Tax Management System Reform [J]. Taxation Research, 2017 (03):115-120.