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1999年4月,国家税务总局曾颁布《事业单位、社会团体、民办非企业单位企业所得税征收管理办法》,把民办学校的税收管理纳入其中。2002年12月,《民办教育促进法》颁布,其中提出“民办学校享受国家规定的税收优惠政策”。为了与之相配套,财政部、国家税务总局于2004年发布了《关于教育税收政策的通知》,由于涉及到对营利学校和非营利学校在所得税征收方面的不同认定,引起了各方面的关注和争论,可
In April 1999, the State Administration of Taxation promulgated the Administrative Measures on the Collection of Enterprise Income Taxes on Institutions, Social Groups and Private Non-enterprise Units to include tax administration in private schools. In December 2002, the Law on Promotion of Private Education was promulgated, in which “private schools enjoy preferential tax policies stipulated by the state.” In order to be compatible with them, the Ministry of Finance and the State Administration of Taxation issued the “Notice on Educational Taxation Policies” in 2004, arousing various concerns due to the different recognition of income tax levied by for-profit schools and non-profit schools And arguing, yes