| 税费改革后农村义务教育发展面临的问题及对策初探 |
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| 引用本文： | 黄勤泽.税费改革后农村义务教育发展面临的问题及对策初探[J].福建教育学院学报,2006,7(4):64-67. |
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| 作者姓名： | 黄勤泽 |
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| 作者单位： | 福建永春南阳中学,福建,泉州,362000 |
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| 摘 要： | 税费改革是继土改运动和联产承包责任制之后新中国农村的第三次重大变革,对整个农村产生了深远的影响。它对农村义务教育的影响主要表现在取消了教育附加费和教育集资,由中央和地方各级政府进行财政转移支付,改变了农村义务教育的投入体制。农村义务教育是农村社会事业中涉及面广、需要确保必要投入的一项公益事业。这就需要思考如何调整并完善农村教育投入机制,确保农村义务教育经费投入的充足和顺畅,以保证农村义务教育的稳定健康发展。
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| 关 键 词： | 农村义务教育 税费改革 教育投入 |
| 收稿时间： | 2005-12-25 |
| 修稿时间： | 2005年12月25 |
Problems that the Development of the Rural Compulsory Education Will Face After the Reform of Taxation and Their Countermeasures |
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| HUANG Qin-ze.Problems that the Development of the Rural Compulsory Education Will Face After the Reform of Taxation and Their Countermeasures[J].Journal of Fujian Education Institute,2006,7(4):64-67. |
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| Authors: | HUANG Qin-ze |
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| Abstract: | After Land Reform and the Shared Responsibility for Renting Land comes the reform of taxation, the third great change in the New China's rural areas, which has produced a far-reaching effect on the whole countryside. The effects on the rural compulsory education include the cancellation of additional education tax and the raising of funds for education. As a result, the fees are paid by the central and local governments at all levels, thus changing the financial system of the rural compulsory education. The rural compulsory education is a public enterprise that covers a large area and needs essential financial support. This has set us thinking about how we can adjust and perfect the working mechanism of the rural educational funds with a view to ensuring that there is sufficient fund and a smooth channel to get it, thus guaranteeing a steady and wholesome development of the rural compulsory education. |
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| Keywords: | the rural compulsory education reform of taxation education funds |
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