非营利性民办学校享受同等 税收优惠待遇的障碍与突破

《民办教育促进法》对非营利性民办学校享受与公办学校同等税收优惠待遇的规定看似明确，但在付诸实施时却存在颇多障碍。其中的主要原因在于税收立法对非营利性民办学校特质关注不足，民办教育立法对“同等税收优惠”缺乏清晰界定，教育法体系与税法体系对教育收费公益性存在认知偏差。非营利性民办学校享受同等税收优惠待遇的关键在于弥合税收立法与民办教育立法在价值理念上的鸿沟，不仅要摒除身份歧视，凸显主体目的公益性在享受同等待遇中的主导地位，还要关注主体行为的公益属性，强化目的事业在享受同等待遇中的核心作用。为此，既可通过税收立法赋予非营利组织目的事业收入免税待遇，也可在民办教育立法中明确非营利性民办学校教育事业收费免税待遇，还可通过部门联合出台税收优惠政策明晰非营利性民办学校税收优惠范围。     

我国非营利组织税收优惠制度研究

本文首先对非营利性组织的概念进行了立法定义,进而阐释了对非营利组织进行税收优惠的理论基础,接着梳理了我国现行税法关于非营利性组织税收优惠的有关规定,并分析了我国现行税法关于非营利性组织税收优惠方面存在的税收优惠的立法位阶较低、税收优惠的政策比较零散、没有明确非营利组织免税资格认证制度、营利性收入与非营利性收入划分不明确等四方面的问题,最后提出了相应的完善建议。     

营利非营利分类管理下 民办学校税收问题与建议

现有教育税收优惠规定是在实施民办学校分类管理前出台的，针对的是非营利性民办学校。营 利性民办学校虽然登记为企业法人，但企业减税降费的利好政策对其影响甚微。此外，还存在非营利性民 办学校同等税收优惠落实不到位、营利性民办学校税收优惠不系统、现有民办学校转设税收政策不明确等 问题。建议切实落实非营利性民办学校税收优惠政策，针对营利性民办学校进行税收政策系统设计，同时 参照企业重组、改制的经验制定现有民办学校转设企业法人税收优惠政策。     

民办教育地方立法:实践与反思

我国民办教育地方立法在涉及民办学校产权制度、合理回报、税收优惠、师生法律地位平等、政府扶持与奖励、规范政府管理以及建立风险防范机制等事项上,较国家立法有所突破和创新.但受到现行法律框架的限制,同时也受到立法水平的影响,民办教育地方立法普遍存在立法重复和立法技术低下的问题.民办教育地方立法应当坚持合法性、公益性以及立足地方实际三项原则,以促进民办学校发展为核心理念,同时处理好促进与规范的关系,真正实现民办教育的健康发展.     

地方民办教育分类管理新政:现状、难点议题与治理策略——基于25个省(自治区、直辖市)民办教育新政实施意见的文本分析

民办教育分类管理制度的确立,留给了省级政府发展区域民办教育的自主空间。全国各地前后出台了促进民办教育发展的"实施意见",对地方民办教育的发展进行了规划。当前地方民办教育新政区域差异明显,对落实分类管理制度的关键问题:现有民办学校分类登记过渡、民办学校税收优惠、民办学校土地出让与租赁、公共财政扶持民办教育等问题缺乏操作层面的政策设计,分类管理制度的有效落实仍具有一定难度。在营利性与非营利性民办学校的管理政策,规范管理与自主办学的关系和民办学校分类登记制度等关键问题上,既需要地方政府的创新治理,也需要国家相关统筹力的强化。     

关于民办学校的税收问题

民办学校的税收问题是社会各方面特别是民办学校的举办者十分关心的问题，也是民办教育立法要解决的问题。民办教育立法中一个重要的指导思想就是，民办学校与公办学校具有同等的法律地位，享有同等的权利，履行同等的义务。基于这样一个原则，“民办教育促进法”草案第四十三条规定：“民办学校享受同公办学校同等的国家统一规定的税收优惠政策”。民办学校同公办学校是一视同仁的，公办学校享受的税收优惠政策，民办学校也应该享受。这是鼓励民间办学，吸引更多的社会资金用于教育的重要措施。现行的法律、法规中有对教育事业税收优惠的若…     

对《民办教育促进法》及其实施条例"合理回报"解读与思考

《民办教育促进法》确立了民办教育合理回报原则，《实施条例》则进行了细致规范。允许合理回报是我国民办教育立法的一项创新，具有重要的现实和法律意义。随着世界教育理论和实践的发展，营利性学校已存在，应进一步解放思想，允许开办营利性的民办学校。营利性民办学校的存在不会损害教育的公益性原则，相反有利于教育机构的多样化。     

民办教育顶层制度设计之争

完善民办教育的顶层制度设计是破解当前民办教育发展难题不可回避的课题。民办教育的顶层制度设计之争始于20世纪90年代末期国家民办教育立法至今。贯彻实施《国家中长期教育改革和发展规划纲要(2010-2020年)》以来开展的新一轮民办教育顶层制度设计之争,集中在是否取消"合理回报"制度,如何推进营利性和非营利性民办学校分类管理,如何界定营利性和非营利性民办学校的边界,如何界定与保障民办学校非捐赠性出资人的权益。目前应明确界定营利性和非营利性民办学校分类标准,完善分类的配套扶持政策和管理办法,对于现有民办学校,由其自愿选择是否申请营利性或非营利性的学校性质,给其留出充足过渡期,这将有利于民办教育事业的发展。     

完善民办学校税收分类优惠政策的思考

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。     

论民办学校营利性规定的法律问题

《民办教育促进法》中"合理回报"的规定被认为是民办教育立法中的最大亮点,然而这一规定存在着一定的法律问题,使其在现实中的效用并不理想。其中,"营利性"概念的立法界定的缺失,营利性与公益性的争论不休,"合理回报"被曲解及其在现实中缺乏配套制度,以及与相关法律的规定存在冲突等较为突出,需要我们对民办学校营利性规定加以完善。     

Non-Religion-Based State Constitutional Challenges to Educational Voucher and Tax Credit Programs

This article provides an overview of non-religion-based state constitutional challenges to educational voucher and tax credit/scholarship programs. The first section discusses litigation examining whether education voucher programs violate constitutional provisions requiring the legislature to provide an efficient system of public schools. The second section looks at litigation examining whether educational voucher programs violate constitutional provisions requiring states to provide a uniform system of public schools. The third section summarizes case law in which plaintiffs have claimed that educational voucher programs violate constitutional requirements that state spending serve a public purpose. The fourth section discusses litigation in which courts have addressed whether educational voucher programs violate local control mandates. The fifth section evaluates challenges to education voucher and scholarship tax credits on the grounds that such policies contravene constitutional mandates that prohibit public spending to private schools. The final section identifies key themes that these non-religion-based state constitutional challenges raise for educational vouchers and tax credit programs as well as emerging issues of litigation.     

我国营利性学校的合法律性探析

我国营利性学校具有合法律性。从法律规范的效力渊源规则来看,营利性学校具有合法律性。从特别法效力规则来看,就基本法而言,营利性学校具有合法律性;从单行法来说,除了民办高等学校,其他民办学校可以是营利性学校;就行政法规而言,营利性学校具有合法律性;从部门规章来看,从事学历教育的民办学校不能办成营利性学校,而从事非学历教育的民办学校可以是营利性学校。按照前后法相关规定的分析,营利性学校具有合法律性。     

To profit or not to profit: the private higher education sector in Brazil

Brazil has by far the largest higher education system in Latin America, with a sizable share of students enrolled in private-sector institutions. Its recently established and fast-growing for-profit sector is one of the largest worldwide. The for-profit sector already surpasses the public sector in student enrollment, and its role is growing. Public policy has supported for-profit growth, ostensibly for tax revenue reasons, but the federal government has recently launched social initiatives that include tax exemption policies for the for-profit sector in exchange for need-based scholarships. Through exploratory data analysis, this study explores the role, function, and form of the for-profit sector compared with its nonprofit and public counterparts. The findings reveal that the for-profit sector shares some important characteristics with the nonprofit sector but contrasts sharply with the public sector. The study concludes that countries such as Brazil are moving toward public funding for private higher education to meet enrollment targets. These findings may be able to address issues in other countries by considering similar public policies toward private higher education.     

从结构性约束看大众化阶段我国高等教育公共政策的选择

随着高等教育大众化阶段的来临,我国财政性教育经费和高等教育成本补偿政策均面临着诸多的结构性约束问题。为妥善处理好这些问题,促进我国高等教育的健康发展,应完善我国高等教育的公共政策选择。即强化政府财政责任,确保法定经费足额到位;弥补市场失灵,完善国家助学贷款体系;健全捐赠税收优惠政策,拓宽多元化融资渠道;允许民办高校合法营利,强化民办高校的分类监管。     

The impact of school choice and public policy on segregation: Evidence from Chile

Advocates argue that vouchers can make improved educational opportunity available to disadvantaged students. Critics contend that vouchers increase the risk of stratification. Researchers have found that Chile's voucher program has lead to increased socioeconomic school segregation. What has been overlooked, however, is segregation between schools within a sector and variation within private for-profit and non-profit school sectors. I find that public schools are more likely to serve disadvantaged students than private voucher schools. I also find that disadvantaged students are more segregated among private voucher schools than among public schools. While between and within sector segregation levels vary across private voucher school types, the differences are not always consistent with theory. The data also suggest that policies can either mitigate or exacerbate the stratifying effects of educational vouchers.     

A Review of the Empirical Research on Private School Choice

Parents in the United States have had the legal right to choose the school their child attends for a long time. Traditionally, parental school choice took the form of families moving to a neighborhood with good public schools or self-financing private schooling. Contemporary education policies allow parents in many areas to choose from among public schools in neighboring districts, public magnet schools, public charter schools, private schools through the use of a voucher or tax-credit scholarship, virtual schools, or even homeschooling. The newest form of school choice is education savings accounts (ESAs), which make a portion of the funds that a state spends on children in public schools available to their parents in spending accounts that they can use to customize their children's education. Opponents claim that expanding private school choice yields no additional benefits to participants and generates significant harms to the students “left behind” in traditional public schools. A review of the empirical research on private school choice finds evidence that private school choice delivers some benefits to participating students—particularly in the area of educational attainment—and tends to help, albeit to a limited degree, the achievement of students who remain in public schools.     

Publicness: An Analytical Foundation for Categorization Standards under the Legislation for Private Schools

Abstract

The central tenet of the revisions to the Law on the Promotion of Private Education is the implementation of categorized management of private schools, establishing a legal basis for categorized management. Private education is characterized by publicness, and upholding and guiding private schools in exercising their public nature is the target value of legislation on private education. Publicness determines the criteria under standards for the categorization of private schools, and differences in publicness provide an analytical foundation for private school categorization standards. Publicness defines the focal points of private school standards, including the subjects of the law for private education, as well as the rights and obligations of these subjects.     

我国民办教育产权分割的方式及其逻辑

我国民办教育产权分割的方式有三种,即"一分法"、"三分法"和"两分法"。"一分法"的逻辑是学校提供的是公共产品、教育具有公益性以及办学资金主要来源于学费;"三分法"的逻辑是学校提供的产品是多样的、非营利性民办学校数量较少以及教育财政投入比例呈递减趋势;"两分法"的逻辑是依据经济属性确定组织性质、与世界惯例接轨以及明确分类标准和完善制度体系。