民办高校税收问题对策探析

近年来我国民办高校发展迅速,但国家对民办高校的教育政策和税收政策已滞后于民办高校的发展。民办高校经济属性界定不明确、税收优惠政策模糊、财税部门和教育部门的政策不匹配,造成政策贯彻实施混乱。教育部门应完善相关的顶层制度的设计,财税部门应明确各类民办高校的税收优惠政策范围,通过税收政策的正确引导,为民办高校的发展营造宽松的办学环境,促进民办高校持续健康发展。

In recent years,private colleges and universities in China develop in much higher speed,but the education policy and tax policies can not catch up the development of private colleges and universities.Because private colleges and universities don’t define their economic attributes clearly,tax preference policies are vague,the policies between financial department and educational department are not match,and these all lead to the mess policies.So this paper suggests that the education departments should further design the relevant top-level systems,finance and taxation departments should clear the area of preference policies of various private colleges and universities,and through tax policies leading the private colleges and universities remove obstacles and promote the harmonious and sustainable development.