关键词: 教育法典, 教育财政, 教育税收优惠, 体系化, 受教育权

Abstract:

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.

Key words: education code, education finance, educational tax preferences, systematization, right to education