促进我国教育产业发展的税收政策探析

The policy analysis of promoting national tax revenue of educational industrial development

正确认识教育的产业属性是制定相应税收政策的理论前提。在我国教育产业定位后,其原有的税收政策已不符合客观实际,存在诸多的矛盾和问题。根据教育的产业属性,应按照优先发展、公平与区别对待相结合、循序渐进等原则调整有关的教育产业税收政策。近期政策调整主要体现在三个方面:一是要扩大税收规模,增强政府财力;二是调整税收优惠政策,促进我国教育产业的发展;三是开征教育税,给教育提供有力的资金保障。

It is the theoretical prerequisite of the established corresponding policy of tax revenue to know educational industry. correctly. After the education of our country is industrial to position, its original policy of tax revenue has been inconsistent with objective reality, has many contradictions and problems. According to educational industry. The author should be according to prior orders, fair with difference treat, the principle adjustments such as successive the relevant educational industrial policy of tax revenue. Recently, policy adjustment has 3 aspects： One is to enlarge the scale of tax revenue, strengthens government financial resources. Two is the adjustment preferential policy of tax revenue, promotes the development of our country of educational estate. Three is open to solicit educational tax, offers strong capital guarantee to education.