在我国高等教育实行收费改革中,存在两种最主要的批评意见——免费的高等教育实际上是“劫贫济富”,以及收费制度下来自贫困生的教育机会均等问题,对此本文提出开征高等教育税以应对,同时为贯彻教育机会均等原则,主张开征教育税为义务教育筹集经费。 There are two main types of criticism in the implementation of the fee reform in higher education in our country - that free higher education is actually “robbing the poor and becoming wealthy”, and equal opportunity for education from impoverished students under the charging system. In this regard, In order to implement the principle of equality of opportunity for education, we advocate the introduction of education tax to raise funds for compulsory education.