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分税制直接作用于学前教育,影响中央与地方政府对学前教育的财力投入。在分税制改革中充分关注学前教育,能促进学前教育的健康发展。本文将从分税制与学前教育面临的困境以及完善策略两方面进行研究。
The tax-sharing system plays a direct role in preschool education and affects the financial input of preschool education by central and local governments. Fully paying attention to pre-school education in the reform of tax-sharing system can promote the healthy development of pre-school education. This article will study the tax sharing system and the predicament faced by preschool education as well as the strategy of perfection.