完善民办学校税收分类优惠政策的思考

Reflections on Im proving Classified Preferential Policies for Private Schools Taxes

在全面深化改革的社会背景下,民办教育迎来了提质增效的新契机。政府通过税收优惠政策扶持民办学校是有效的先行策略。本文探讨民办学校税收优惠的基础,参照国外税收优惠经验,评析了我国民办学校税收分类优惠的几种标准,提出了完善我国民办学校税收分类优惠政策建议,即完善法律规章,依法治理;明确各级政府对民办教育监管、扶持的职责和权限;努力构建学校财务监管和信息公开平台;区别存量和增量资产税收方式;同时注意防范权力寻租空间的衍生等问题。

Under the social background of comprehensively deepening reform, private education embraces the new opportunity to improve its quality and efficiency. It is an efficient leading strategy that the government supports private schools by the preferential tax policy. The research probes into the foundation of schools＇ preferential tax, discusses and analyses several standards of tax classified privilege in Chinese private schools reference to related experience of foreign countries, and offers the suggestions of improving classification of preferential policies for private schools tax, namely promoting the reform of tax classification preferential policy on private schools. These suggestion are improving laws and regulations and governing according to the laws, clarifying the responsibilities and administration authorities of government at each level, building a financial supervision and information disclosure platform in each school, distinguishing stock and incremental assets tax modes and paying attention to precaution relevant problems of the power rent-seeking space derivation.