民办教育税收问题探讨

民办教育的税收待遇应综合考虑其公益性、营利性、非营利性而定。我国民办教育存在的税收问题有:民办教育与公办教育税收待遇差别较大、民办教育税收政策营利性与非营利性不分等。应从完善教育法制、对税收政策进行营利性与非营利性区分、加强教育税收管理等方面进行完善。

A Discussion on the Private Educational Tax

Public welfare,profit making and non-profit making should be considered for the treatment of the private educational tax.Some problems existed in our private educational tax are as following:great difference between the private education and public one in tax treatment;no difference of profit making between private educational tax policies and public ones,etc.In order to perfect this,educational legislation,the difference between profit making and non-profit making of the private educational tax system,and educational tax management should be considered first.