我国民办教育分类改革下相关财税问题研究

Research on the Fiscal Tax Issues Related to the Classification Reform of Private Education

在梳理民办教育分类改革发展历程的基础上,分析了相关法规迟迟未予正式公布的原因在于分类管理改革的核心是民办教育中的利益关系再调整,并由此进一步从会计政策的适用,支持、奖补及清算政策的明晰,税收政策的优惠和公平,过渡期政策的适用,财务风险的防范等五个方面分析了改革进程中亟待明确的财税问题。同时提出三点建议:发挥联动机制效率,推动相关财税制度及时落地;建立大额债务预警和关联方信息披露管理闭环,防范重大财务风险;科学奖补和规范,促进教育事业健康发展。

Based on teasing apart the development process of the classification reform of private education classification,the article analyzes that the cause of pertinent laws not being published is that the core of the classification reform of management involves readjustment of interest relationship in private education.And it further analyzes the fiscal issues to be clarified during the process of reform promotion from five aspects:application of accounting policies,the clarification of award and allowance support and clearing policy,the favor and fairness of tax policies,the application of transitional policies,and the prevention of financial risks.And furthermore,three advice is proposed:(1)to exert the efficiency of the linkage mechanism and promote the timely implementation of relevant fiscal and taxation systems;(2)to establish a big debt warning and a management loop of related party s information disclosure to prevent major financial risks;(3)to develop reasonable awards and regulations to promote the healthy development of education.