1.制定鼓励个人增加教育支出的税收政策。(1)对个人教育投入实行直接税收优惠,提高个人所得税中的费用扣除标准。现行个人所得税制中每月800元的生计费用扣除基本上未考虑教育支出的需要,与现实严重脱节。因此, 应对“生计费用”概念与标准进行修改,把教育支出费用列入费用扣除中。(2)可考虑实施对学生家庭学费减税计划、儿童教育费用专项抵免计划、终生教育抵免计划等。这些计划可协助构建个人教育费用互助分担体系,使家庭资源可更多地配置到成员的教育投资上,提高家庭成员的教育水平。(3)通过提高教育投资的回报率来刺激个人对教育的投资。如通过对知识产权转让所得或特许权使用费所得给予税率优惠,直接鼓励知识创新,从而达到鼓励增加教育投入的目的。(4)实施公平教育税收返还计划。为促进教育公平,可利用税收返还或补助形式,对社会弱势群体提供特殊的教育支持,满足社会不同阶 1. Develop a tax policy that encourages individuals to increase their education spending. (1) Implement direct tax concessions on personal education inputs and raise the deduction standard of fees in personal income tax. The existing personal income tax system of 800 yuan per month living expenses deducted basically did not consider the needs of education expenditures, and the reality is seriously out of line. Therefore, the concept and standards of “livelihood expenses” should be revised, and the expenditure on education should be included in the cost deduction. (2) Consider implementing tax deduction plans for family expenses of students, special credit plans for children’s education expenses, and life-long education credit plans. These programs can help to build a system of sharing individual education costs so that family resources can be more allocated to members’ education investments and the education of family members can be improved. (3) to stimulate individual investment in education by raising the rate of return on investment in education. Such as through the transfer of intellectual property rights or royalty income tax incentives to directly encourage knowledge innovation, so as to encourage the purpose of increasing investment in education. (4) implement fair education tax return plan. In order to promote education fairness, we can use the form of tax rebates or subsidies to provide special education support to disadvantaged groups in the society to meet different social orders