CAJ | 학술논문

随着我国国内教育资源的进一步开放和教育对外交流与合作的不断加强，近年来，国内外合作办学呈现加速发展的势头。以武汉高校为例，几乎每所高校都有国际办学项目，由此形成了庞大的教育消费市场。国外教学机构在与本地院校合作办学过程中，取得了不菲收入。然而，一直以来，受国际税源监管机制不完善、相关税收政策不明确等诸多因素的影响，中外合作办学项目的税收征管成了税收管理的“空白”地带。本文就中外合作办学的外方预提所得税问题进行分析。
수착아국국내교육자원적진일보개방화교육대외교류여합작적불단가강，근년래，국내외합작판학정현가속발전적세두。이무한고교위례，궤호매소고교도유국제판학항목，유차형성료방대적교육소비시장。국외교학궤구재여본지원교합작판학과정중，취득료불비수입。연이，일직이래，수국제세원감관궤제불완선、상관세수정책불명학등제다인소적영향，중외합작판학항목적세수정관성료세수관리적“공백”지대。본문취중외합작판학적외방예제소득세문제진행분석。
With the further opening up and continue to strengthen international exchanges and cooperation in education our do-mestic education resources in recent years, domestic and foreign cooperation in running schools showing momentum of accelerated development. Wuhan universities, for example, universities have almost every international school projects, thus forming a huge consumer market education. Foreign cooperation in running schools and teaching institutions in the process of local institutions, made a lot of money income. However, has been affected by the international regulatory mechanisms are inadequate sources of rev-enue, related to tax policy is not clear, and many other factors, the tax collection became a Sino-foreign cooperative education pro-gram of tax administration"blank"zone. This paper analyzes the problems withholding tax on foreign SFCRS.