准公益性民办学校企业所得税问题分析

Research on Enterprise Income Taxes on Quasi-Commonweal Non-governmental Schools in China

准公益性民办学校是按民办非企业单位形式登记，但实际运作中又不严格遵守“非企业”的基本准则，反而具有营利企业特征的民办学校。这类学校在运行过程中已遇到了应否缴纳企业所得税的大量争论。本文从揭示这类民办学校的制度安排和基本性质出发，借助企业所得税的相关理论和法律法规，提出为了保证税负公平和公平竞争，应当对准公益性民办学校征收企业所得税。同时考虑到我国民办教育发展实际，应当在免税收入项目、税率、纳税期限等方面设计减免优惠政策。但是从长远来看，取消准公益性民办学校，把民办学校严格划分为营利性和非营利性两种，将更有助于税制统一。

The main characteristic of Non-governmental education in china is quasi-commonweal or quasi-for-profit. On the one hand， most of non-governmental schools (NGS) in China are registered as People-run Non-Enterprise Units Corporations and have the favorable policy in tax and land. On the other hand， NGS don’t comply with the international general rules of NPO. Therefore， based on the system and character of non-governmental schools， this article proposes that Quasi-Commonweal NGS should pay corporate income taxes for fair competition under relative laws and regulations; however， the taxes should be lowered down to promote the non-governmental education. Finally， Quasi Commonweal NGS should he canceled for united tax policy of nun governmental education in long-term.