试析我国民办教育投资回报的相关政策

我国民办教育的公共政策定位为非营利性机构,民办学校的会计核算、民办教育合理回报的界定与规制以及税务处理等必须以此为前提。从目前民办教育的发展情况看,已经到了一定要把营利性及其合法性界定清楚的地步。应在《中华人民共和国教育法》中明确承认营利性教育的合法地位,同时依据营利性,由《学校法》直接把学校分为营利性与非营利性两类。

Policies on Returns of Investment in Private Education in China

Since Private schools in China are defined as non-profitable institutions by the government's public policy, many affairs such as financial accounting, reasonable profit level and fax payment must be predicated on this nature. In view of the present development of Private education in China, it has become necessary to clarify the issue of profit and define the legal position. In the Law of Education, the legal status of profitable education must be admitted. At the same time, schools should be directly divided into profitable schools and non-profitable schools in the Law of Schools.