Education tax is an activity that the national education financial institutions or tax authorities at all levels forcibly collect a part of national income in the form of tax to develop education. The requirements of education tax collection and management are: perfecting education tax laws and regulations, and strictly administering taxes according to law; Reasonably determine the object, scope and proportion of education tax, and keep it relatively stable; Improve the education tax collection and management system, and put an end to tax evasion, tax evasion, tax refusal and interception and misappropriation of education tax; Strengthen education tax publicity and education, and enhance citizens' awareness of tax payment. Education tax refers to the compulsory collection of a part of national income in the form of tax by national education financial institutions or tax departments at all levels in accordance with relevant national laws and policies for the development of education.