體驗區
|
| 篇名 |
营利性民办学校享受税收优惠的体系化进路
|
| 並列篇名 |
A Systematic Approach to Tax Benefits for For-Profit Private Schools
|
| 作者 |
冯铁拴(FENG Tieshuan)
|
| 中文摘要 |
营利性民办学校税收优惠待遇的廓清不仅关乎差异化财税扶持政策的落实，还攸关民办学校分类管理的实效。然而，充满歧义的民办教育立法、杂乱无章的税法以及它们在分类优惠上的理念分歧使得营利性民办学校的税收优惠待遇处于悬而未决的状态。衡诸受教育权保障关联性、税种属性以及教育公共服务供需状况等因素对营利性民办学校享受税收优惠待遇的影响，营利性民办学校税收优惠待遇的边界有望廓清。为此，须秉持法际整合的立场，在综合权衡教育公益性与资本逐利性的关系以及融贯税法与教育法的价值理念的基础上，从增强民办教育立法税收优惠条款的指向性、完善税法中涉及学校的优惠条款表达以及部门联合出台营利性民办学校专项税收优惠政策等不同层面破解营利性民办学校税收优惠待遇难题。
|
| 英文摘要 |
Clarifying the tax incentive treatments for for-profit private schools is not only essential for the implementation of differentiated financial and tax support policies but also critical for the effective management and classification of private educational institutions. However, ambiguous private education legislation, disordered tax laws, and their conceptual disagreements on classification-based incentives have left the tax benefits for for-profit private schools in a state of uncertainty. Considering factors such as the relevance to the right to education, the nature of different taxes, and the supply and demand of public educational services, the boundaries of tax benefits for for-profit private schools can be expected to be clarified. To this end, it is necessary to adopt an approach that integrates inter-law perspectives, balancing the relationship between the public welfare of education and the profit-seeking nature of capital, as well as harmonizing the values of tax law with educational law. Solutions can be sought on different levels: by enhancing the directionality of tax incentive clauses in private education legislation, refining the expression of school-related preferential clauses in tax law, and jointly issuing special tax incentive policies for for-profit private schools by relevant departments.
|
| 頁次 |
058-068
|
| 關鍵詞 |
营利性民办学校
、分类管理
、税收优惠
、受教育权
、公益性
、profit-making private schools
、classified management
、tax incentives
、the right to education
、interlegal integration
、CSSCI
|
| 卷期 |
22:1
|
| 日期 |
202402
|
| 刊名 |
復旦教育論壇
|
| 出版單位 |
復旦大學
|
|
相關文獻 :
客服信箱