摘要
近年来,广东省民办高等教育的发展呈现出良好的态势,办学规模也在不断扩大,在数量和规模等方面,走在全国前列,已成为广东省高等教育中的重要组成部分。随着民办高校的不断兴起,税收管理却出现了相对滞后的情况,存在的一些问题也给民办高校的发展带来阻力和压力,从广东省民办高校发展情况及税收管理的现状出发进行分析,发掘存在的一些问题并思考其改善的对策,以期为广东省民办高校税收管理提供借鉴。
In recent years,the development of private higher education in Guangdong province has shown a good posture in that soale in quantity is expanding continuously and has walked before other provinces of the country,which has become the important component of Guangdong higher education.However,with the continuous rise of private universities,there have appeared relatively backward conditions,which has brought resistanct and pressure for the development of private colleges,This paper, analyzing the developing situation and tax management of private collegts, puts forward some solutions to the existing problemso as to prouide some references for the tax management of private colleges.
出处
《江西教育学院学报》
2011年第2期66-67,80,共3页
Journal of Jiangxi Institute of Education
关键词
民办高校
税收管理
现状
private colleges
tax management
status