民办高等教育投资体制的财税对策研究

Finance and Taxation Countermeasure Studies on Investment System of the Civilian-run Higher Education

当前,由于投资体制中存在的民办教育与公办教育税收待遇差别较大、投资渠道单一且不合理等问题,制约和影响着民办高等教育的可持续发展。解决民办教育的税收待遇问题、进一步完善教育法制、调整民办教育税收政策、改革现有教育经费制度及适时建立"教育基金"等相关对策,成为改善民办高校办学环境的必然选择。

At present, because of the relative large gap of taxation in the investment system between civilian-run higher education and public-run higher education and the single and unreationable investment channel, the durable development of the civilian-run higher education is restricted. For solving this question, it is the necessary choice for improving the school-running environment of civilian-run colleges and universities to further perfect educational legal system, regulate the tax policy for the civilian-run higher education, reform the present educational expenditure system, and set up the ‘educational fund＇ in time.