非营利性民办学校享受同等税收优惠待遇的障碍与突破

Obstacles and Breakthroughs Concerning Non-Profit Private Schools Enjoying the Same Preferential Tax Treatment

《民办教育促进法》对非营利性民办学校享受与公办学校同等税收优惠待遇的规定看似明确,但在付诸实施时却存在颇多障碍。其中的主要原因在于税收立法对非营利性民办学校特质关注不足,民办教育立法对“同等税收优惠”缺乏清晰界定,教育法体系与税法体系对教育收费公益性存在认知偏差。非营利性民办学校享受同等税收优惠待遇的关键在于弥合税收立法与民办教育立法在价值理念上的鸿沟,不仅要摒除身份歧视,凸显主体目的公益性在享受同等待遇中的主导地位,还要关注主体行为的公益属性,强化目的事业在享受同等待遇中的核心作用。为此,既可通过税收立法赋予非营利组织目的事业收入免税待遇,也可在民办教育立法中明确非营利性民办学校教育事业收费免税待遇,还可通过部门联合出台税收优惠政策明晰非营利性民办学校税收优惠范围。

The Private Education Promotion Law seems to be clear that non-profit private schools can enjoy the same preferential tax treatment as public schools,but there are many obstacles in their implementation.The main reasons lie in the following aspects:the insufficient attention to the characteristics of non-profit private schools in tax legislation,the lack of a clear definition of"equal tax incentives"in private education legislation,and the cognitive divergence on the public welfare attribute of education fees between the education law system and the tax law system.The key for non-profit private schools to enjoy the same preferential tax treatment is to bridge the value gap between tax legislation and private education legislation,not only by eliminating status discrimination and highlighting the dominant position of the main purpose of public welfare in enjoying equal treatment,but also by focusing on the public welfare attribute of the main body's behavior and strengthening the core role of purposebased undertakings in enjoying the same treatment.There are three paths to achieve this goal,including giving nonprofit organizations tax-exempt treatment for the purpose-based income through tax legislation,clarifying the taxexempt treatment for fees of educational undertakings of non-profit private schools through private education legislation,and jointly issuing tax preferential policy guidelines to clarify the scope of tax incentives for non-profit private schools by multiple departments.