营利性民办学校税收优惠制度的反思与完善  

Reflection and Improvement of the Tax Preferential System for For-Profit Private Schools

作　　者：王琦 刘乙瑶 WANG Qi;LIU Yiyao(School of Law,Guangzhou College of Commerce,Guangzhou 511363,China;School of Law,Nanjing Normal University,Nanjing 210023,China)

机构地区：[1]广州商学院法学院,广东广州511363 [2]南京师范大学法学院,江苏南京210023

出　　处：《湖南工业大学学报（社会科学版）》2024年第3期93-99,共7页Journal of Hunan University of Technology(Social Science Edition)

基　　金：湖南省“十四五”教育科学研究重点项目“我国教育法法典化的模式选择与规范配置研究”(XJK22ZDJD07);广州商学院博士科研启动项目“《民办教育促进法》中民办与公办高校同等享受教育政策扶持的政府义务研究”(20230287)。

摘　　要：营利性民办学校因其运营模式和目标以提高教育质量、增加教育机会和解决社会问题为导向而具备公益属性,应当在一定程度上享受公益性税收优惠,但实践中其税收优惠制度存在一定程度的缺憾。具体而言,在立法层面,缺少明确与可操作性的法律规定,税收优惠制度依据效力位阶低下,税收法律体系内部协调性不够完善。在实践层面,存在税务机关执法时忽视营利性民办学校公益属性的现象;相关税收优惠规定笼统,且缺乏全方位的税收监管机制。为此,应制定有差别的税收优惠政策和有针对性的扶持措施,健全和规范民办教育税收体系,构建起全方位的税收监管机制,以促进营利性民办学校的健康发展。For-profit private schools inherently serve the public welfare by aiming to enhance education quality,expand educational opportunities,and address social challenges.Consequently,they should be eligible for certain public welfare tax benefits.However,the current tax incentive system for these institutions exhibits some shortcomings.Legislatively,there is an absence of clear,actionable legal guidelines,leading to a weak foundation for effective tax preferences and inadequate coordination within the tax legal framework.Practically,tax authorities often overlook the public welfare nature of for-profit private schools,and relevant tax incentives also show a certain degree of generalization and ambiguity,compounded by a lack of a comprehensive tax monitoring mechanism.To address these issues,it is crucial to develop specific preferential tax policies and targeted support measures,improve and standardize the tax system for private education,and establish a robust,comprehensive tax supervision system to foster the sustainable development of for-profit private schools.

关 键 词：营利性民办学校 税收优惠 公益属性 《中华人民共和国民办教育促进法》 

分 类 号：F812.42[经济管理—财政学] G522.72[文化科学—教育学]