Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data

Xiao Feng; Ke Gao

doi:doi:10.11648/j.hss.20180605.15

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Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data

Xiao Feng, Ke Gao

Published in Humanities and Social Sciences (Volume 6, Issue 5)

Received: 13 November 2018 Published: 12 December 2018

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Abstract

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.

Published in	Humanities and Social Sciences (Volume 6, Issue 5)
DOI	10.11648/j.hss.20180605.15
Page(s)	173-181
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2018. Published by Science Publishing Group

Keywords

Fiscal Education Funding, Education Tax, Education Surcharge, Gray System

References

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[3]	Zhai Shuai. Feasibility Study of Expelling Education Tax [J]. Journal of Shanxi University of Finance and Economics, 2011, 33 (S4): 11-12.
[4]	Si Shujie, Wang Wenjing, Li Xingzhou. China Education Poverty Reduction Report (2016)[M]. Beijing: Social Sciences Academic Press, 2016. 35-41.
[5]	Tang Wei. Legal Governance of Education Expenses [D]. Guangxi Normal University, 2015.
[6]	Li Rui. The reform of education fees is the trend of the times [J]. Taxation, 2017 (01): 51-52.
[7]	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).
[8]	Vern Brimley, Jr. Financing Education: In a Climate of Change [M]. Beijing, China Renmin University Press, 2009; 107-129.
[9]	Huang Zhilong. The Central Economic Work Conference released eight “Big Signals” [N]. China United Business News, 2017-12-25 (A04).
[10]	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).
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[14]	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.
[15]	Wang Dong, Jiang Yijie, Huang Bin. The Path Choice of China's Education Tax Management System Reform [J]. Taxation Research, 2017 (03):115-120.

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APA Style

Xiao Feng, Ke Gao. (2018). Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data. Humanities and Social Sciences, 6(5), 173-181. https://doi.org/10.11648/j.hss.20180605.15

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ACS Style

Xiao Feng; Ke Gao. Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data. Humanit. Soc. Sci. 2018, 6(5), 173-181. doi: 10.11648/j.hss.20180605.15

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AMA Style

Xiao Feng, Ke Gao. Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data. Humanit Soc Sci. 2018;6(5):173-181. doi: 10.11648/j.hss.20180605.15

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@article{10.11648/j.hss.20180605.15,
  author = {Xiao Feng and Ke Gao},
  title = {Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data},
  journal = {Humanities and Social Sciences},
  volume = {6},
  number = {5},
  pages = {173-181},
  doi = {10.11648/j.hss.20180605.15},
  url = {https://doi.org/10.11648/j.hss.20180605.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.hss.20180605.15},
  abstract = {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.},
 year = {2018}
}

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TY  - JOUR
T1  - Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data
AU  - Xiao Feng
AU  - Ke Gao
Y1  - 2018/12/12
PY  - 2018
N1  - https://doi.org/10.11648/j.hss.20180605.15
DO  - 10.11648/j.hss.20180605.15
T2  - Humanities and Social Sciences
JF  - Humanities and Social Sciences
JO  - Humanities and Social Sciences
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EP  - 181
PB  - Science Publishing Group
SN  - 2330-8184
UR  - https://doi.org/10.11648/j.hss.20180605.15
AB  - 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.
VL  - 6
IS  - 5
ER  -

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Author Information

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

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APA Style

Xiao Feng, Ke Gao. (2018). Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data. Humanities and Social Sciences, 6(5), 173-181. https://doi.org/10.11648/j.hss.20180605.15

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ACS Style

Xiao Feng; Ke Gao. Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data. Humanit. Soc. Sci. 2018, 6(5), 173-181. doi: 10.11648/j.hss.20180605.15

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AMA Style

Xiao Feng, Ke Gao. Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data. Humanit Soc Sci. 2018;6(5):173-181. doi: 10.11648/j.hss.20180605.15

Copy | Download

@article{10.11648/j.hss.20180605.15,
  author = {Xiao Feng and Ke Gao},
  title = {Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data},
  journal = {Humanities and Social Sciences},
  volume = {6},
  number = {5},
  pages = {173-181},
  doi = {10.11648/j.hss.20180605.15},
  url = {https://doi.org/10.11648/j.hss.20180605.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.hss.20180605.15},
  abstract = {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.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - Feasibility Analysis of Levying Education Tax Based on Property in China——Gray System Prediction Model Using Shandong Province Data
AU  - Xiao Feng
AU  - Ke Gao
Y1  - 2018/12/12
PY  - 2018
N1  - https://doi.org/10.11648/j.hss.20180605.15
DO  - 10.11648/j.hss.20180605.15
T2  - Humanities and Social Sciences
JF  - Humanities and Social Sciences
JO  - Humanities and Social Sciences
SP  - 173
EP  - 181
PB  - Science Publishing Group
SN  - 2330-8184
UR  - https://doi.org/10.11648/j.hss.20180605.15
AB  - 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.
VL  - 6
IS  - 5
ER  -

Copy | Download