民办学校分类管理的问题及其解决途径

Problems and Solutions of Private School Classification Management

ow to eefectively manage private schooSs depends on how different types of private schooSs are reasonably classitied . But the classification management reform of private schools is far less easy than as imagined . Before proiit private schools to obtain legal status， a “reasonable return” of private schools was important classitication management. But there has been controversy about this. When facilitating pii- vate school classitication management，it is a reasonable choice to use school reward and investment return to replace “reasonable return”. Tax incentives are not only a legal right of private schools， but also an im- portant policy lever to regulate the behaviors of private schools， and it is also an important form of classiti-cation management. Reasonable tax incentives are different for different private schools. This is to demon- strate that the governments apply different levels of encouragement and support according to the different nature f private schools，guiding the private schools to define their market position respectively. In order to benetit the private school classitication management， the tax incentive policies should be further improved to strengthen the regulatory function regarding the proftt made by private schools， educational product attributes，fair school competition and school structure layout.