| 民办高等教育投资体制的财税对策研究 |
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| 引用本文： | 宋生瑛.民办高等教育投资体制的财税对策研究[J].黄河科技大学学报,2007,9(5):8-10. |
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| 作者姓名： | 宋生瑛 |
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| 作者单位： | 集美大学,财经学院,福建,厦门,361021 |
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| 基金项目： | 福建省教育厅社会科学研究项目《教育投资体制改革的财税对策研究》(项目编号:JB04285)成果之一 |
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| 摘 要： | 当前,由于投资体制中存在的民办教育与公办教育税收待遇差别较大、投资渠道单一且不合理等问题,制约和影响着民办高等教育的可持续发展。解决民办教育的税收待遇问题、进一步完善教育法制、调整民办教育税收政策、改革现有教育经费制度及适时建立“教育基金”等相关对策,成为改善民办高校办学环境的必然选择。
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| 关 键 词： | 民办高等教育 投资体制 财税对策 |
| 文章编号： | 1008-5424（2007）05-0008-03 |
| 修稿时间： | 2007-05-08 |
Finance and Taxation Countermeasure Studies on Investment System of the Civilian-run Higher Education |
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| SONG Sheng-ying.Finance and Taxation Countermeasure Studies on Investment System of the Civilian-run Higher Education[J].Journal of Huanghe S&T University,2007,9(5):8-10. |
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| Authors: | SONG Sheng-ying |
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| Institution: | College of Finance and Economics, Jimei University, Xiamen 361021, China |
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| Abstract: | At present,because of the relative large gap of taxation in the investment system between civilian-run higher education and public-run higher education and the single and unreationable investment channel,the durable development of the civilian-run higher education is restricted.For solving this question,it is the necessary choice for improving the school-running environment of civilian-run colleges and universities to further perfect educational legal system,regulate the tax policy for the civilian-run higher education,reform the present educational expenditure system,and set up the 'educational fund' in time. |
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| Keywords: | Civilian-run higher education investment system finance and taxation countermeasure |
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