Reflection and Improvement of the Tax Preferential System for For-Profit Private Schools
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.
for-profitprivate schoolstax incentivespublic welfare attributesNon-State Education Promotion Law of the People's Republic of China
万方数据
维普
