伴随着中国改革开放进程的深入,中外合作办学呈现出加速发展的势头。本文从分析中外合作办学项目的办学形式及项目性质入手,探讨了如何规范和强化对外国教育机构取得的合作办学收入的税收征管。 With the deepening of China’s reform and opening up process, Sino-foreign cooperation in running schools has shown a momentum of accelerated development. This article starts with the analysis of the forms of running a school and the nature of the project, and discusses how to standardize and strengthen the tax collection and management over the revenues from cooperative education obtained by foreign educational institutions.