According to the current situation of education investment in China,some people maintain that the education tax should be levied, and education extra charges be changed into education tax because they think that in China,education tax can be levied already,which can even solve all the problems of raising education funds.

Recently,many scholars suggested enacting educational tax to meet the demand of education.

At present,it is necessary to implement educational tax,because our country s financial educational fund iscomparatively low compared with GDP,total educational fund is deficient,and compared with taxation fees are not well regulated;whereas,educational tax can not significantly raise financial income and make up the deficiency of educa-tional fund.

Educational tax plays an very important role in the development of one country, but nowadays our country has not been set up regular legal measure on educational tax specially.