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我国目前对民办学校征收企业所得税的最主要的依据,是由国家财政部和国家税务总局于2004年2月5日联合发布的《关于教育税收政策的通知》。根据该规定,学校只有“经批准收取并纳入财政预算管理的或财政预算外资金专户管理的收费”才能享受免征企业所得税的优惠。由于我国民办学校收费并未纳入财政预算外资金专户管理,因而即便是公益性民办学校也需就其收费缴纳企业所得税。这也成为制约我国民办学校发展的一个主要障碍。
At present, the most important basis for the collection of corporate income tax in private schools in our country is the “Circular on Education Taxation Policy” jointly promulgated by the State Ministry of Finance and the State Administration of Taxation on February 5, 2004. According to this regulation, only the “school fees that are approved to be collected and managed by the budgeted budget or under the special budget for extrabudgetary funds” will be exempt from corporate income tax. Due to the fact that the fees for private schools in our country are not managed in the special account of financial extra-budgetary funds, even private non-profit schools have to pay enterprise income tax on their fees. This has also become a major obstacle to the development of our private schools.