二元结构下民办教育税收制度的完善

Q3 Social Sciences

Chinese Education and Society Pub Date : 2019-03-04 DOI:10.1080/10611932.2019.1607702

Shen Suping, J. Nan

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引用次数: 0

摘要

私立学校在制度上分为营利性和非营利性二元结构，现行针对私立教育的税收法律和政策存在明显缺陷。民办教育税收制度改革应与国家民办学校二元分制相适应，突出民办教育的慈善性质，建立更加细化、科学的民办教育税收制度。

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Perfection of the Taxation System for Private Education on the Basis of a Binary Structure

Abstract Given that private schools are institutionally divided into the binary structure of for profit and nonprofit, the existing tax laws and policies aimed at private education feature obvious flaws. Reforms to the taxation system for private education should bring it in line with the state’s binary structure for the division of private schools, highlighting the charitable nature of private education, and instituting a more refined and scientific taxation system for private education.

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来源期刊

Chinese Education and Society Social Sciences-Sociology and Political Science

CiteScore

0.80

自引率

0.00%

发文量

期刊介绍： How is China"s vast population being educated in the home, the school, and the workplace? Chinese Education and Society is essential for insight into the latest Chinese thinking on educational policy and practice, educational reform and development, pedagogical theory and methods, colleges and universities, schools and families, as well as the education for diverse social groups across gender and youth, urban and rural, mainstream and minorities. It features unabridged translations of the most important articles in the field from Chinese sources, including scholarly journals and collections of articles published in book form. It also provides refereed research on specific themes.