[1]申素平 贾 楠.二分格局基础上民办教育税收制度之完善[J].清华大学教育研究,2018,(05):48-53.[doi:10.14138/j.1001-4519.2018.05.004806]
SHEN Su-ping JIA Nan.Dual Legislative Logic: the Legal Perfection of Taxation Mechanism of the Min-ban Education in Light of Classification Management Reform[J].TSINGHUA JOURNAL OF EDUCATION,2018,(05):48-53.[doi:10.14138/j.1001-4519.2018.05.004806]
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二分格局基础上民办教育税收制度之完善
SHEN Su-ping JIA Nan.Dual Legislative Logic: the Legal Perfection of Taxation Mechanism of the Min-ban Education in Light of Classification Management Reform[J].TSINGHUA JOURNAL OF EDUCATION,2018,(05):48-53.[doi:10.14138/j.1001-4519.2018.05.004806]
清华大学教育研究[ISSN:1001-4519/CN:11-1610/G4]
- 卷:
- 期数:
- 2018年05期
- 页码:
- 48-53
- 栏目:
- 教育改革与发展
- 出版日期:
- 2018-10-20
文章信息/Info
- Title:
- Dual Legislative Logic: the Legal Perfection of Taxation Mechanism of the Min-ban Education in Light of Classification Management Reform
- 分类号:
- G40-054
- 文献标志码:
- A
- 摘要:
- 在民办学校被制度性区分为营利与非营利的二元格局下，现行针对民办教育的税收法律政策的弊端突显。民办教育税收制度的改革应当契合国家对民办学校进行区分的二元化格局，彰显民办教育的公益性，制定更加精细化、科学化的民办教育税收制度体系。
- Abstract:
- With the promotion of classification management reform of private education, Minban schools and educational institutions are divided into two basic categories: for-profit and non-profit. However, corresponding regulations on taxation of Minban schools cannot accommodate to the new situation. Given this situation, an equitable system of rules and regulations in tune with taxation principles needs to be established, in order to pave the way of the development of private education in China.
相似文献/References:
[1]江育恒 赵文华.中美研究型大学专职科研队伍建设比较研究
——基于10所大学的案例分析[J].清华大学教育研究,2016,(05):45.
[2]周海涛.国际私立教育发展动向和我国民办教育应有作为[J].清华大学教育研究,2017,(03):27.
Zhou Hai-tao.Development Trend of International Private Education and Implications for Non-public Education in China[J].TSINGHUA JOURNAL OF EDUCATION,2017,(05):27.
更新日期/Last Update:
2018-10-20