为了设计较为合理的教育税制，有必要回顾国内外有关教育税问题的研究与实践情况。
For designing a reasonable education tax system, it is necessary to review the research and practice concerning education tax abroad and at home.
教育税的开征能否顺利实施，关键是能否设计出较为完善可行的教育税税制。
If opening to the education tax can carry out smoothly, the key is design a more perfect and viable education tax system.
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