我国民办教育税收优惠制度的检视与完善  

Review and Improvement of Tax Preference System for Private Education in China

作　　者：孟波 Meng Bo(Nanjing Normal University;Huaiyin Normal University)

机构地区：[1]南京师范大学法学院 [2]淮阴师范学院法学院

出　　处：《教育经济评论》2022年第6期42-58,共17页China Economics of Education Review

基　　金：江苏高校2021年哲学社会科学研究项目“江苏新高考改革驱动下志愿填报和录取机制研究”(2021SJA1776);教育部2020年人文社会科学研究青年基金项目“教师教育惩戒权的立法规制研究”(20YJC880058)。

摘　　要：新修订的《民办教育促进法实施条例》遵循了《民办教育促进法》对于民办教育的“二元管理”格局。在此机制下,民办教育税收优惠政策主要呈现为:非营利性民办学校享受与公办学校同等的税收优惠政策,营利性民办学校享受普通企业法人的税收优惠政策,社会捐赠者及受教育者父母亦享有相应的税收优惠政策。当前,民办教育税收优惠法律体系尚不健全,导致税收优惠政策或是难以适用,或是模糊不清,针对社会捐赠者及受教育者的税收优惠条款过于单薄,且整个税收优惠制度缺乏监督机制。完善民办教育税收优惠制度须立足于健全民办教育税收优惠法律体系,实现非营利性民办学校税收优惠政策的明确化,提升营利性民办学校税收优惠的力度,丰富针对捐赠者与受教育者的优惠措施,并构建民办教育税收优惠监督机制。The newly revised regulations on the implementation of the law on the promotion of private education follows the “dual management” pattern of the law on the promotion of private education.Under this mechanism, the preferential tax policies for private education are mainly as follows: non-profit private schools enjoy the same preferential tax policies as public schools, profit-making private schools enjoy the preferential tax policies of ordinary enterprise legal persons, and social donors and parents of educatees also enjoy the corresponding preferential tax policies.At present, the legal system of tax preference for non-governmental education is not perfect, which makes the tax preference policy either difficult to apply or vague, the tax preference terms for social donors and educatees are too thin, and the whole tax preference system lacks supervision mechanism.To improve the tax preference system of private education, we should improve the legal system of tax preference of private education, clarify the tax preference policies of non-profit private schools, enhance the intensity of tax preference of for-profit private schools, enrich the preferential measures for donors and educatees, and build the supervision mechanism of tax preference of private education.

关 键 词：税收优惠 营利性民办学校 非营利性民办学校 捐赠者 

分 类 号：G522.72[文化科学—教育学] F812.42[文化科学—教育技术学]