民办高等教育税收优惠模式研究

A Study on Preferential Tax Mode Concerning Private Higher Education

随着社会的不断发展,经济体制也在进行着改革,这对民办高等教育院校的开办创造了有利条件。政府借助税收优惠政策来扶持民办高等院校,从而促进了民办高等院校的发展。税收政策是国家扶持民办高等院校的一种方式。制定科学合理的民办高等院校的税收政策,有利于民办高等院校的发展。目前,我国各个地区实行的民办高等院校的税收政策不尽相同,使得民办高等院校难以进行有效的发展。因此,以民办高等院校的税收优惠政策为基础条件,为我国民办高等院校的税收优化政策提出有效的建议和意见。

With the constant development of society,the economic structure is also under reform,which creates somefavorable conditions for the establishment of private colleges.The government employs the preferential tax policy asone of the means to support the private colleges and promote their development.Making a scientific and reasonabletax policy for the private colleges would be conducive to their development.However,the tax policies for private collegescarried out in various areas of our country are different,making it hard for the private colleges to develop effectively.Therefore,this paper,on the basis of the preferential tax policy for private colleges,puts forward some effectiveadvice and suggestions for the optimization of tax policy for private colleges.