local tax for education 中文意思是什麼
local tax for education
解釋
教育地方附加費-
In primary and secondary school finance in america, the disparity of expenditure per pupil is regarded as inequitable education opportunity. this problem is caused by different base of local property tax, which provide revenues for primary and secondary school. the states change the tax system and provide aids for local governments to solve the problem
在美國中小學財政中，學生人均支出的差異被認為是一種教育機會的不公平，這主要是地方財產差異造成的問題，州主要通過改變支持中小學教育的稅收結構和提供給地方政府資助來解決這個問題，稅收結構的改變是擴大州一級稅收在中小學財政中所佔的份額，減小地方財產稅所佔份額，但是這種做法不能完全消除地方財產稅的作用。 -
The disharmony between the graded administration system and the present tax and financial system ; 4. the inadequate investment in elementary education. hence this thesis brings forth the new compulsory education system in countryside : the compulsory education should be administrated by the central government ; the educational funds are invested by the central and local governments ; the headmasters in the primary schools and middle schools should be responsible for and in charge of the school
分析認為，產生以上問題的主要原因：一是「分級管理」辦學體制責、權界限不清，影響農村義務教育健康發展；二是辦學層級太低，導致地方政府教育行為失范；三是現行財稅體制與「分級管理」體制不協調，遏制農村義務教育的持續發展；四是「分級管理」體制下各級政府間財力資源與義務教育責任的不對稱，導致投入渠道不暢。 -
Especially in rural area, there is no raise funds for rural education in he earlier 20 century, but raise funds became popular which made peasants feel it is a heavy ' tax, so central government want abolish raise funds for rural education, but reformation make local government lost more revenue since 2000, so local government try its best to make raise funds legal so it is a interesting game between central government and local government. chapter four and five indicated that town lost its ability of the distribution of revenue, and county controlled the revenue of town lowly but wholly. there is a example in the dissertation, taihe controlled the revenue of 31 towns firstly in 2000, then taihe allotted the salary for its towns
第四章討論縣對鄉鎮財政分配關系的調控減輕農民負擔，是農村稅費改革的前提，但是，在減負之後，鄉鎮丁資發放困難、運轉困難，所以政策_ _仁提出確保減負、確保鄉鎮與村級組織運轉、確保義務教育經費投入的要求（第一節） ，安徽省太和縣通過鄉鎮預算內外收入全額上解到縣，對鄉鎮財政進行控制，從而達到保鄉鎮工資的目的（第二節） ，同時又逐步落實了中小學教師工資上劃到縣的規定j頃序和結構， （第三節） 。 -
The excess revenue was mainly spent for the following purposes : to pay off longstanding arrears in export tax rebates and payments for returning farmland to forests, to increase tax rebates and general transfer payments to local governments in accordance with the law, to increase legally mandated expenditures for education, science and technology, and to increase expenditures for the social security fund, for policy - mandated bankruptcy of enterprises and for basic cost of living allowances for residents
超收收入主要用於解決出口退稅和退耕還林等歷史欠賬，依法增加對地方稅收返還和一般轉移支付，增加教育、科技等法定支出，增加社會保障基金、企業政策性破產、居民最低生活保障等支出。
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