CAJ | 학술논문

在全面深化改革的社会背景下，民办教育迎来了提质增效的新契机。政府通过税收优惠政策扶持民办学校是有效的先行策略。本文探讨民办学校税收优惠的基础，参照国外税收优惠经验，评析了我国民办学校税收分类优惠的几种标准，提出了完善我国民办学校税收分类优惠政策建议，即完善法律规章，依法治理；明确各级政府对民办教育监管、扶持的职责和权限；努力构建学校财务监管和信息公开平台；区别存量和增量资产税收方式；同时注意防范权力寻租空间的衍生等问题。
재전면심화개혁적사회배경하，민판교육영래료제질증효적신계궤。정부통과세수우혜정책부지민판학교시유효적선행책략。본문탐토민판학교세수우혜적기출，삼조국외세수우혜경험，평석료아국민판학교세수분류우혜적궤충표준，제출료완선아국민판학교세수분류우혜정책건의，즉완선법률규장，의법치리；명학각급정부대민판교육감관、부지적직책화권한；노력구건학교재무감관화신식공개평태；구별존량화증량자산세수방식；동시주의방범권력심조공간적연생등문제。
Under the social background of comprehensively deepening reform, private education embraces the new opportunity to improve its quality and efficiency. It is an efficient leading strategy that the government supports private schools by the preferential tax policy. The research probes into the foundation of schools' preferential tax, discusses and analyses several standards of tax classified privilege in Chinese private schools reference to related experience of foreign countries, and offers the suggestions of improving classification of preferential policies for private schools tax, namely promoting the reform of tax classification preferential policy on private schools. These suggestion are improving laws and regulations and governing according to the laws, clarifying the responsibilities and administration authorities of government at each level, building a financial supervision and information disclosure platform in each school, distinguishing stock and incremental assets tax modes and paying attention to precaution relevant problems of the power rent-seeking space derivation.