體驗區
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| 篇名 |
教育法典中教育财税规范体系化研究
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| 並列篇名 |
Research on the Systematization of Educational Finance and Taxation Issues in Education Code
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| 作者 |
冯铁拴(Feng Tieshuan)
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| 中文摘要 |
教育财税规范虽横亘教育法与财税法，但绝非泛指一切与教育相关的财税规范，而是专指以促进教育事业发展、保障公民受教育权为初衷的财税规范。无论是基于教育的公益性，还是着眼于受教育权的国家给付义务，又或是鉴于教育财税规范的教育特质，教育法典都有必要对教育财税规范作出系统回应。教育法典中植入教育财税规范不仅能够提升教育财税规范的体系性，还可增进教育法与财税法衔接的有序性。在规范选取的考量基准上，教育法典中的财税规范要凸显教育主导特征，避免与财税法中的教育条款重叠，并与教育政策中财税规范相衔接。在体系构造上，教育法典中的财税规范涵盖教育财政经费支出保障规范、教育财政经费筹集规范、教育财政事权与支出责任规范以及教育税收优惠规范。在立法表达技术上，教育法典财税规范的设计既要坚持“总则+分则”式的规范布局，也要遵循教育财政与教育税收相对分离的规范配置，还要运用“确定性+委任性+准用性”的混合型规则结构。
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| 英文摘要 |
Although educational fiscal and taxation regulations span the Education Law and the Fiscal and Taxation Law, they do not refer to all education-related fiscal and taxation norms, but specifically refer to the fiscal and taxation norms with the original intention of promoting the development of education and protecting citizens’ right to education. Whether it is based on the public welfare of education, or the state’s obligation to pay for the right to education, or because of the educational characteristics of education fiscal and taxation norms, it is necessary for the education code to respond systematically to education fiscal and taxation norms. The implantation of education fiscal and taxation norms in the education code can not only promote the system of education fiscal and taxation standards, but also the orderly connection of education law and fiscal and taxation law. On the basis of consideration of standard selection, the fiscal and taxation standards in the education code should highlight the dominant characteristics of education, avoid overlapping with the education provisions in the fiscal and taxation law, and be in line with the fiscal and taxation standards in the education policy. In terms of system structure, the fiscal and taxation regulations in the education code cover education fiscal expenditure guarantee regulations, education finance fund raising regulations, education finance authority and expenditure responsibility regulations, and education tax incentives regulations. In terms of legislative expression technology, the design of the education code’s fiscal and taxation norms should not only adhere to the “general rules + sub-rules” standard layout, but also follow the standard configuration of the relative separation of education finance and education taxation, and use determinism + appointment + approval hybrid rule structure.
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| 頁次 |
089-099
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| 關鍵詞 |
教育法典
、教育财政
、教育税收优惠
、体系化
、受教育权
、education code
、education finance
、educational tax preferences
、systematization
、right to education
、CSSCI
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| 卷期 |
40:5
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| 日期 |
202205
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| 刊名 |
華東師範大學學報(教育科學版)
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| 出版單位 |
華東師範大學
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| DOI |
10.16382/j.cnki.1000-5560.2022.05.009
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