税收政策与私立高校分类管理:美国经验及其启示  

Taxation Policy and Classified Management of Nonprofit and For Profit Private Higher Education Institutions:the U.S.Experience and its Inspiration

作　　者：李虔[1] 

机构地区：[1]北京师范大学,北京100085

出　　处：《国家教育行政学院学报》2015年第8期90-95,共6页Journal of National Academy of Education Administration

基　　金：教育部哲学社会科学研究重大课题攻关项目(11JZD043)

摘　　要：在美国,私立高等教育蓬勃发展,营利性与非营利性高校分类有序。税收政策作为美国私立高校分类管理的有力杠杆,主要体现在:"自动获取与自动排除"的高校组织分类税制,"义务均等与约束差异"的高校教职工分类税制,以及"合规院校优惠共享"的高校学生统一税制。当前我国民办高校探索分类管理亟须统一税制,研究制定配套政策。具体措施包括:合理定位税率税负,营造整体公平的环境;完善涉及教育的税收制度,实行民办高校税收分类优惠;强化教育捐、融资的税收激励,助力非营利性高校发展;尊重师生基本权益,提高各类主体的获得感。Tax policy is a powerful lever for the prosperity of private higher education in the United States and the orderly development of the nonprofit and for-profit. The tax regime is well-designed to offer differential policies to the nonprofit and for-profit higher education institutions, which holds the features of ＂automatic acquisition and exclusion of tax preference for organizations＂, ＂obligation equality and constraint difference of tax treatment for employees＂, and ＂ favored taxation sharing among students in qualified colleges and universities＂. Currently, China is forcefully developing differentiated tax system for the private nonprofit and the for-profit in higher education, and there＇s an absolute need for a unified tax system and supporting policies. Efforts shall be made on the orientation of tax equitability; the establishment of tax legal system and the preferential tax policies for the nonprofit and the for-profit; the introduction of tax incentives for higher education donation and higher education financing with the nonprofit as a policy preference; and the protection of basic rights of students and teachers without obliterating intra-sector differences.

关 键 词：民办高校 分类管理 税收政策 美国经验 

分 类 号：G649.712[文化科学—高等教育学]