| 营利非营利分类管理下
民办学校税收问题与建议 |
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| 引用本文： | 胡 卫,张 歆,方建锋.营利非营利分类管理下
民办学校税收问题与建议[J].复旦教育论坛,2020,18(4):79-84. |
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| 作者姓名： | 胡 卫 张 歆 方建锋 |
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| 作者单位： | 上海市教育科学研究院 |
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| 基金项目： | 2017 年度国家社科基金国家重大研究项目“民办教育分
类管理制度建设与推进策略研究”（VGA170004） |
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| 摘 要： | 现有教育税收优惠规定是在实施民办学校分类管理前出台的，针对的是非营利性民办学校。营
利性民办学校虽然登记为企业法人，但企业减税降费的利好政策对其影响甚微。此外，还存在非营利性民
办学校同等税收优惠落实不到位、营利性民办学校税收优惠不系统、现有民办学校转设税收政策不明确等
问题。建议切实落实非营利性民办学校税收优惠政策，针对营利性民办学校进行税收政策系统设计，同时
参照企业重组、改制的经验制定现有民办学校转设企业法人税收优惠政策。
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| 关 键 词： | 民办学校 分类管理 税收优惠 |
Tax Issues and Suggestions of Private Schools under the
Classified Management of For-profit and Non-profit |
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| HU Wei,ZHANG Xin,FANG Jianfeng.Tax Issues and Suggestions of Private Schools under the
Classified Management of For-profit and Non-profit[J].Fudan Education Forum,2020,18(4):79-84. |
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| Authors: | HU Wei ZHANG Xin FANG Jianfeng |
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| Institution: | Higher Education Research Institute, Tongji University, Shanghai 200092, China;Institute of Higher Education, Fudan University, Shanghai 200433, China |
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| Abstract: | The existing education tax preferential policies were issued before the implementation of the
classified management of private schools and were aimed at non-profit private schools. Although for-profit private
schools are registered as enterprise legal persons, the favorable policies of tax reduction and fee reduction have
little impact on them. In addition, there are problems such as the inadequate implementation of the same tax
incentives for non-profit private schools, unsystematic tax incentives for for-profit private schools, and unclear tax
policies for the conversion of existing private schools. It is recommended to implement tax preferential policies for
non-profit private schools, to design tax policy systems for for-profit private schools, and to formulate preferential
tax policies for the transfer of existing private schools to corporate legal persons based on the experience of
corporate restructuring. |
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| Keywords: | private schools classified management tax incentives |
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