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Paper代写:Higher education taxes in the United States

2018-09-30 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- Higher education taxes in the United States,供大家参考学习,这篇论文讨论了美国高等教育税收。教育税收优惠政策是间接调控教育经费的重要手段。美国联邦政府为了支持高等教育的发展,对高等教育的不同主体、活动项目实行了减免税等税收优惠政策,这些税收优惠政策对高等教育发展发挥了重要的促进使用。

Higher education,美国高等教育税收,英国论文代写,论文代写,paper代写

Education tax preference policy is an important means to regulate education funds indirectly. It is one of the main means for the federal government to support the development of education in the United States. The implementation of these education tax preferential policies has a positive impact on the development of higher education in the United States, and also has certain reference and enlightenment significance for China to establish and perfect education tax policies.

In the United States, institutions of higher learning, both public and private, except private for-profit institutions, are eligible for tax-exempt status as long as certain conditions are met under the domestic tax law. At the same time, the federal government influences the organizational structure and activities of institutions of higher learning through additional requirements for tax exemptions.

The domestic tax code provides that most nonprofit education organizations enjoy varying degrees of tax exemption. Public universities enjoy the privilege of tax exemption; Private colleges and universities that are religious and charitable without any profit or publicity for a certain kind of group can also enjoy tax exemptions.

The individual income tax law in the United States encourages individuals to accept higher education and lifelong education through a variety of tax incentives. The following education expenditures may be deducted from or not credited to the taxable income subject to the relevant conditions: scholarship, lifetime education credits, tuition waivers; Student loan interest payments; Education savings account income; Income from student loan cancellation and loan deferred payment; Reduction of tuition and miscellaneous fees; Education savings bond interest income; Fees paid for dependants; Withdrawal in advance from an individual retirement account for education expenses; Expenses incurred in training and receiving professional education for the maintenance of work; Employer sponsored education grants; Child tax credit, etc. These policies encourage individuals and families to increase education input, reflected in the individual income tax provisions in the most commonly used form of education savings accounts, hope education tax credit, lifelong learning tax credit, education loan interest deduction. In short, individual students can benefit from the provisions of the federal tax code. Education expenses required by the employer or law, such as legal and medical continuing education, can be exempt. In the tax reform act of 1986, congress amended section 117 of the domestic tax code as follows: only students who have applied for a degree can exclude scholarships or graduate scholarships from total income, and other students, such as postdoctoral students, must pay taxes on the grants they receive; Any scholarship and postgraduate scholarship shall be deducted from the gross income only if it is used for tuition, courses, supplies and equipment, and not for room and board expenses; Scholarships or postgraduate scholarships that are reimbursed for teaching, research or other services cannot be deducted from income. Under the U.S. social security system, a child can receive social security benefits if his or her parents are disabled, retired or ill, but must be under the age of 18 or a student between 18 and 21, and all social security benefits are tax-deductible.

In 1997, congress enacted the taxpayers help act, which made students more financially able to attend college by offering new federal income tax deductions, incentives to save for college, and reductions in interest on student loans. The hope tax break, for example, is the biggest tax subsidy for higher education spending. Under the tax cuts act of 1997, the program emphasizes benefits related to education, exempting a portion of individual income that is used for higher education expenses. The program exempts students who file their own federal taxes or are eligible for the program. Students who have been in college for at least one year in their first two years are eligible for a federal income tax credit of up to 100% for the first $1,000 of tuition and fees, and a second $1,000 of tuition and fees of up to 50%, but no more than the amount of tuition and fees minus other financial aid to students. Another example is the lifelong learning tax credit, which allows students who attend college for two years or less than half the length of the entire study period to be eligible for a federal income tax credit of up to 20 percent of the first $5,000 of tuition paid each year. After 2002, the deduction was expanded from $5,000 to $10,000. In the case of prepaid tuition plans, families can use their state-sponsored tuition savings programs to prepay for their children's accommodation and meals at college. Interest earned on deposits is also exempt from federal income tax. Others are student loan interest deduction and student loan debt relief. The former provides students or families with the benefit of a federal income tax deduction for the interest they pay on a loan during the first 60 months of repayment of a student loan. The maximum deduction was $1,000 in 1998, $1,500 in 1999, $2,000 in 2000 and $2,500 in 2001 and beyond. Taxpayers who enjoy this policy must meet the required income requirements. The latter can be exempt from federal income taxes on loans that are exempt for students who work in community service and all or part of loans that are exempt by tax-exempt charities or education agencies.

Third, encourage community donations to education. It is mainly reflected in the corporate income tax law and tax incentives for various donations. The corporate income tax law stipulates that corporate donations to nonprofit causes cannot be deducted by more than 10 percent of taxable income, but donations to universities or research institutes that meet the regulations for education, research and scientific experiments in biological, physical and applied sciences can exceed the limit. The tax law also USES tax credits and endowment deductions to encourage individuals to exempt themselves from inheritance taxes by conducting education and federal inheritance and gift taxes on research donations to institutions of higher learning, such as donations to private universities, religious groups, scientific research institutions, and cultural organizations. Companies run by education and religious institutions are exempt from corporate income tax; In addition, the company's research and development expenses can either be amortized into costs year by year through the provision of depreciation, or can be directly deducted as operating expenses from gross profit once. Also, the U.S. government for education institutions for charitable donations and bequests tax breaks rules where the nonprofit endowment funds and funds, equipment and real estate and other institutions and individuals to enjoy a percentage of income tax, and has nothing to do with the purpose of charity activities must be gained by the income to the federal non-business income tax, thus greatly promote the non-governmental organizations and individuals to fund the passion of higher education. Under the federal estate tax law, estates donated to education agencies can be exempt from the estate tax without restriction. And bequeathed property to children, children should pay high estate duty. As a result, the federal estate tax law has greatly stimulated the development of private charitable giving. In fiscal 2001, total private donations to institutions of higher learning amounted to $24.2 billion. In 2002, the value of such tax benefits for primary, secondary and university students amounted to $5.6 billion. The federal tax break for charitable giving actually provides indirect funding to various colleges and universities.

The us federal government's tax preference policy has played an important role in promoting the development of higher education. In general, it has the following characteristics:

Higher education in the United States tax policies involved in various forms, categories of business tax, income tax and donation tax, covering various revenue of institutions of higher learning, the students' tuition fees, scholarships and student loans, and family education savings, affected by the tax policy groups including the institutions of higher learning, students and their families, all kinds of charities, nonprofit organizations, manifests the tax policy of comprehensiveness, integrity.

The development level of education is closely related to the economic and social development of a country. Therefore, the development of education is an important responsibility of any country. At the same time, the cost of higher education is a huge expense for any country, and even a developed country like the United States cannot afford the increasing cost of higher education. Therefore, since the 1980s, the federal government of the United States has gradually changed the funding mode of higher education, so the former major awards and grants are changed to mainly use tax incentives to stimulate higher education expenditure of families, reducing the direct higher education expenditure of the government. In this way, the government will not be fully responsible for higher education expenditure, and the individual will not be fully responsible for higher education cost.

On the whole, the us federal government has no special policy for public or private colleges and universities, and the basic starting point of the policy is the equal treatment of public and private colleges and universities. The federal government's non-discrimination funding policy enables private colleges and universities to obtain important economic support. The equality environment created by the government ensures the healthy and sustainable development of private higher institutions.

Federal tax benefit main body is mainly college students and their families, finances directly to institutions of higher learning than in the past, current policy to avoid the institutions of higher learning of excessive dependence on federal government funding, forcing its internal reform actively, strive to improve the quality and level of running, faces the society to raise funds.

However, the us federal tax policy has also caused some controversy, especially regarding the new taxpayer rescue act. The new law links the tax breaks to the income status of taxpayers and their tax contributions, and the higher the income, the more tax breaks individuals and families receive. Low income families have little to gain from tax breaks because of their small contribution to the country's tax revenue. The policies mainly fund students from middle - and upper-income families who can afford to attend college without the benefits. So the fairness of the new law has been attacked by some organizations and groups.

The development of China's higher education has basically followed the mode that the government undertakes the cost of running a school. The government has become the largest funder of higher education through direct financial allocation and various special funds as well as awards and grants, and it is also the only funder for many institutions. But as higher education grew in size and cost, it became increasingly difficult for the government to absorb the huge costs. In addition, many institutions of higher learning have been accustomed to financial dependence on the government under the planning system for a long time. They are slow to respond to external social changes and lack of motivation and pressure for active reform, which directly affects the development level of China's higher education and the fulfillment of their own social responsibilities. It has become an important goal in the reform of BBB 1 system in our country to reform the way of government funding the development of BBB 0. In recent years, although the practice of institutions of higher learning and axle charge policy to a certain extent, change the government monopoly status of higher education spending, partly relieve the government's burden of higher education finance expenditure, but it is quite a part of the family because of sharply higher education expenditure and heavy burden, objectively led to a new contradictions in the field of education in our country.

At present, the higher education financial burden of the government should be reduced and the education burden of student families should be kept within a reasonable range. Tax policy can encourage students, parents and various groups and institutions to invest and fund education development without increasing direct financial allocation. However, compared with America's higher education tax policy, China's education tax policy has not fully played its due role and its influence is not obvious. The regulations on education tax policy jointly issued by the ministry of finance of the People's Republic of China and the state administration of taxation have made clear provisions on the collection and exemption of business tax, value-added tax, income tax, real estate tax, stamp duty and other taxes involved in carrying out education activities. The prominent feature of this provision is the preferential policies for various types of school-running subjects and their school-running activities, while the preferential policies for educatees and their families are not clear. At the same time, there is no clear tax preference involving private education. Therefore, China's education tax policy should be further improved, taking the tax policy as a long-term important means to promote education development and stimulate non-government education investment in the future. In view of the importance of obligation education and government responsibility, in the development of obligation education, the government should implement the financial subsidy policy of government financial appropriation and tax incentive. Due to the external, non-obligatory and private features of education, a fiscal subsidy policy should be implemented, which is mainly encouraged by tax policies and supplemented by direct financial allocation and funding. In principle, the focus of higher education tax policy should be adjusted to different income groups through tax leverage, so as to support students and their families to have the ability to accept higher education, and to exempt citizens from individual income tax on basic education, skills education and peripheral subjects education. The national tax policy should ensure that private schools enjoy the same policy treatment as public schools, so as to reverse the inequality in the development of private education.

Aiming at the main problems of education development in China, the cost of accepting education is higher for individuals; Education is underfunded and comes from a single source. Education tax policy without a system; Private education is slow and small. The enlightenment of foreign experience on China's tax policy to promote the development of education is as follows:

One is a tax policy that encourages individuals to spend more on education. First, implement direct tax preference for individual education input, and raise the expense deduction standard in individual income tax. In the current individual income tax system, the lower limit for individual livelihood expenses is low and the concept definition is not scientific. The concept and standard of "livelihood expenses" should be revised to include education expenditure in the expense deduction. Second, we can consider implementing the family tuition tax reduction plan for students, the special credit program for children education, and the lifelong education credit program. These programs can help build individual education cost-sharing systems that allow family resources to be more allocated to members' education investments and raise the education level of family members. The current tax system in China should give more preferential treatment to the educatee in the process of transforming from "turnover tax as the subject" to "turnover tax and income tax double subject". For example, on the individual income tax front, a percentage of the tax deduction is given to individual and family education expenditures. Each family can take the tuition bill issued by education institution to the withholding agent of individual income tax, or can directly handle it in the national tax institution; Tax deductions are allowed for student education loan interest. The third is to stimulate individual investment in education by increasing the return rate of education investment. If tax incentives are given to transfer income from intellectual property or royalties, knowledge innovation will be directly encouraged and education input will be encouraged; In respect of enterprise income tax, the proportion and deduction standard of education funds for employees should be raised, and enterprises, families and individuals should be encouraged to expand education consumption. Fourth, implement the fair education tax return plan. In order to promote education fairness, the form of tax refund or subsidy can be used to provide special education support for vulnerable groups in society and meet education needs of different social strata.

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