高等学校的税收政策研究

高等学校的公益性属性决定其在税收政策中存在税收空间,但税收空间因高等学校纳税主体、课税对象的变化被适度分割,即依附于公益性本质纳税行为适用税收政策优惠,能够获取税收空间。高等学校享受的税收空间其实质是间接给与高等学校财政补贴,进而弥补其延展国家履行教育职能的成本。因此税收政策对高等学校作为纳税主体的引导应基于高等学校是税收收入分配者的角度,以减少税负间接增加财政补贴为目的,累计税收空间最大化。

Study on Tax Policy of Higher Education

Public-welfare, as its attribution of College and university, determines the tax-exempt according to the tax poli- cy. By the varying subject of tax payment or the changeable object of taxation in institutes of higher education, the tax-exempt is appropriately segmented. Namely, tax behavior applies to preferential tax policies and gets tax-exempt based on the public- welfare. For high school, the essential property of enjoying tax-exempt is to get indirect financial subsidies and then to cover the cost of fulfilling their educational functions. So, tax policy should guide the high school which is the subject of tax payment based on the perspective of tax revenue allocator, and then to reduce the burden and enhance the indirect increase, and to cu- mulate maximization of tax-exempt.