引导民办义务教育机构发展的税法路径

The Tax Law Way to Guide the Development of Private Compulsory Education Institutions

近年来,民办教育呈现繁荣之势,民办义务教育机构的发展也风生水起。因其具备减轻地方财政压力,优化教育资源配置,提高办学水平等优势而被政府所鼓励。然而,其内生的非营利属性及公益属性为社会资本的进入带来一定的阻碍。为推动民办义务教育的发展,可充分利用税收政策的法律激励功能,引导社会资本投身其中,促进机构可持续发展。基于目前税收激励政策存在的规定较为零散、对营利性收入的税法界定不清、对社会捐赠的税收激励不足等问题,应首先确立税法扶持应倾向于民办义务教育机构的理念;其次通过落实税收法定、加大税收优惠力度、调整社会捐赠税收政策以健全民办义务教育机构的税收激励制度;最后通过严格的税收监管,确保税收激励政策充分发挥效用且不被滥用。

In recent year,private education has become prosperous,and the development of privately run compulsory education institutions has been thriving. It is encouraged by the government because it has the advantages of reducing local financial pressure,optimizing the allocation of educational resources and improving the level of running schools.However,its endogenous non-profit and public welfare attributes bring certain obstacles to the entry of social capital.In order to promote the development of private compulsory education,we can make full use of the legal incentive function of tax policy,guide the social capital to join in it,and promote the sustainable development of the institution. Based on the existing regulations of the current tax incentive policy are relatively scattered,the tax law of profit making is unclear,and the tax incentives for social donations are insufficient,we should first establish the concept of tax law support which should be inclined to private compulsory education institutions; secondly,through the implementation of tax legality,increase the tax incentives and adjust the society. The tax policy is donated to improve the tax incentive system of private compulsory education institutions. Finally,through strict tax supervision,the tax incentive policy will be fully utilized and not abused.