| 关于我国教育税立法问题的思考 |
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| 引用本文： | 刘静姿.关于我国教育税立法问题的思考[J].广西政法管理干部学院学报,2005,20(5):44-45,48. |
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| 作者姓名： | 刘静姿 |
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| 作者单位： | 华中师范大学政法学院法律系,湖北,武汉,430079 |
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| 摘 要： | 教育税对于一国的教育事业的发展有着十分重要的意义,然而我国目前还没有设立专门的教育税及相关的税收法律措施,本文仅就我国教育税立法问题作粗浅的探讨。
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| 关 键 词： | 教育税 立法问题 |
| 文章编号： | 1008-8628(2005)05-0044-02 |
| 修稿时间： | 2005年4月15日 |
Thoughts on Legislation of Educational Tax in China |
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| LIU Jing-zi.Thoughts on Legislation of Educational Tax in China[J].Journal of Guangxi Administrative Cadre Institute of Politics and Law,2005,20(5):44-45,48. |
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| Authors: | LIU Jing-zi |
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| Abstract: | Educational tax plays an very important role in the development of one country, but nowadays our country has not been set up regular legal measure on educational tax specially. The paper will be discussed about the legislation of educational tax. |
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| Keywords: | educational tax legislation |
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