Study on the Influencing Factors of Household Education Expenditures in the Context of Education Reforms

Abstract

In recent years, education reform has continued to increase, and in the context of education reform, the impact of personal tax reform on family education expenditure has been deepening, based on this, this paper aims to provide theoretical value. for the study of the effect of personal tax reform. By focusing on the impact of the new personal tax policy on family education expenditure, this paper utilizes the method literature review and the comparative analysis method, based on the data of China Statistical Yearbook, to explore the impact of the personal tax reform on the education expenditure of families in different regions and categories, and to put forward suggestions on the policies of the personal tax reform and the policies of the personal tax reform in the aspect of family education. The study concludes: Firstly, in the context of education reform, the new policy of personal tax reform enhances residents' disposable income, which in turn promotes family education expenditure and residents’ willingness to invest in family education'. Secondly, the effect of personal tax reform on family education expenditure is affected by different regions, and the effect is more obvious in economically developed regions, and the increase in family education expenditure brought about by it is also greater. Thirdly, the effect of personal tax reform on family education expenditure is affected by different education categories; the tax reduction effect of personal tax reform will firstly affect the expenditure on academic education, while non-academic education will be less affected by the personal income tax reform in children's education, and the personal tax reform will have a smaller effect on continuing education.