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随着近年来高校的扩招,高等教育的发展问题越来越受到重视,高校的税收政策对高等学校的发展、高等教育的前景具有重大影响。本文将通过概述我国高校税收政策的现状、对比中美高校税收政策的差异,分析我国高校税收政策存在的问题,并对此提出一些建议,从而改进现有的政策,更好地促进高等教育的健康、可持续发展。
With the expansion of enrollment in higher education in recent years, the issue of the development of higher education has drawn more and more attention. The tax policy of higher education has a significant impact on the development of higher education and the prospect of higher education. This article will summarize the status quo of our country’s university tax policy, compare the difference of tax policy between China and the United States universities, analyze the existing problems of our country’s university tax policy, and put forward some suggestions to improve the existing policy to promote the higher education Healthy and sustainable development.