摘要
现有教育税收优惠规定是在实施民办学校分类管理前出台的,针对的是非营利性民办学校。营利性民办学校虽然登记为企业法人,但企业减税降费的利好政策对其影响甚微。此外,还存在非营利性民办学校同等税收优惠落实不到位、营利性民办学校税收优惠不系统、现有民办学校转设税收政策不明确等问题。建议切实落实非营利性民办学校税收优惠政策,针对营利性民办学校进行税收政策系统设计,同时参照企业重组、改制的经验制定现有民办学校转设企业法人税收优惠政策。
The existing education tax preferential policies were issued before the implementation of the classified management of private schools and were aimed at non-profit private schools.Although for-profit private schools are registered as enterprise legal persons,the favorable policies of tax reduction and fee reduction have little impact on them.In addition,there are problems such as the inadequate implementation of the same tax incentives for non-profit private schools,unsystematic tax incentives for for-profit private schools,and unclear tax policies for the conversion of existing private schools.It is recommended to implement tax preferential policies for non-profit private schools,to design tax policy systems for for-profit private schools,and to formulate preferential tax policies for the transfer of existing private schools to corporate legal persons based on the experience of corporate restructuring.
作者
胡卫
张歆
方建锋
HU Wei;ZHANG Xin;FANG Jianfeng(Shanghai Academy of Educational Sciences,Shanghai 200032,China)
出处
《复旦教育论坛》
CSSCI
北大核心
2020年第4期79-84,共6页
Fudan Education Forum
基金
2017年度国家社科基金国家重大研究项目“民办教育分类管理制度建设与推进策略研究”(VGA170004)。
关键词
民办学校
分类管理
税收优惠
private schools
classified management
tax incentives
