我国民办教育中的营利性问题及税收优惠  

Profiting and Tax Allowance Problems in National Local-funded Education

作　　者：吕宙[1] 宋吟秋[1] 

机构地区：[1]中国科学技术大学商学院,合肥230026

出　　处：《价值工程》2004年第7期1-4,共4页Value Engineering

摘　　要：虽然我国民办教育事业中已存在营利性机构,但我国法律将从事民办教育事业的机构都认定为不以营利为目的的公益性机构,并没有明确区分其中的非营利性和营利性组织,更没有积极地规范营利性教育机构的行为。因此,长期以来营利性教育机构享受与国办教育机构一样的税收优惠,这在造成税收流失的同时也损害了非营利性教育机构的利益。Though there are profit-making organizations in the national local-funded education system,Laws regard all local-funded educational organizations as public benefit ones and do not distinguish definitely between profit-making and non-profit organizations in our country,let alone regulate profit-making educational organizations.actively Thus,they for a long time enjoy the same tax allowance with government-funded educational organizations,which result in tax revenue loss as well as do harm to the interests of them.

关 键 词：民办教育 营利性教育机构 中国 国民 非营利性 营利性机构 公益性 税收优惠 税收流失 享受 

分 类 号：N09[自然科学总论—科学技术哲学] G522[文化科学—教育学]