本文選題：民辦學(xué)校 + 辦學(xué)體制　； 參考：《教育學(xué)報(bào)》2016年05期

【摘要】：如何對民辦學(xué)校進(jìn)行有效的管理,取決于如何對不同性質(zhì)民辦學(xué)校進(jìn)行合理的分類,但民辦學(xué)校的分類管理改革遠(yuǎn)非想象的那么簡單易行。在營利性民辦學(xué)校取得合法地位之前,"合理回報(bào)"曾是對民辦學(xué)校進(jìn)行管理的重要分類標(biāo)準(zhǔn),但對此的爭議一直未曾間斷。在當(dāng)前推進(jìn)民辦學(xué)校分類管理之時(shí),以辦學(xué)獎勵(lì)和投資回報(bào)取代"合理回報(bào)"則是一個(gè)合理的選擇。稅收優(yōu)惠不僅是民辦學(xué)校的一項(xiàng)法定權(quán)利,同時(shí)也是調(diào)節(jié)民辦學(xué)校辦學(xué)行為的重要政策杠桿,是對民辦學(xué)校進(jìn)行分類管理的一種重要形式。合理的稅收優(yōu)惠政策對不同性質(zhì)的民辦學(xué)校做出區(qū)別性的政策對待,以稅收優(yōu)惠的寬嚴(yán)向社會表明政府對不同性質(zhì)學(xué)校鼓勵(lì)和支持的程度,引導(dǎo)民辦學(xué)校進(jìn)行市場定位,各按其位、各得其所。從稅收優(yōu)惠的既有政策看,為有利于對民辦學(xué)校的分類管理,稅收優(yōu)惠政策應(yīng)在民辦學(xué)校營利程度、教育產(chǎn)品屬性、學(xué)校公平競爭及學(xué)校結(jié)構(gòu)布局等方面進(jìn)一步加強(qiáng)調(diào)節(jié)功能。
[Abstract]:How to manage the private schools effectively depends on how to classify the private schools reasonably, but the reform of the classified management of the private schools is far from easy to imagine.Before the for-profit private schools gained their legal status, "reasonable return" was once an important classification standard for the management of private schools, but the controversy over this issue has never stopped.At present, it is a reasonable choice to replace "reasonable return" with school incentive and investment return when promoting the classified management of private schools.Tax preference is not only a legal right of private schools, but also an important policy lever to regulate the behavior of private schools, and an important form of classified management of private schools.Reasonable tax preferential policies treat different types of private schools differently, show the extent of government encouragement and support to schools of different nature to the society with the leniency and strictness of tax concessions, and guide private schools to carry out market orientation.According to their respective positions, each has its own place.From the point of view of the existing policies of tax preference, in order to benefit the classified management of the private schools, the preferential tax policies should further strengthen the regulating function in the aspects of the profit-making degree of the private schools, the attributes of educational products, the fair competition of the schools and the layout of the school structure.
【作者單位】： 首都師范大學(xué)教育學(xué)院;
【分類號】：G522.72
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本文編號：1771046