Analysis On The Tax Regulation Of Private School In China

More than 20 years has witnessed the great achievement of the private education in our country. The issues of"Private Education Promotion Law of People's Republic of China"and"Regulations for the Implementation of Private Education Promotion Law of People's Republic of China"have satisfied the needs of the development of society. The reasonable repayment system based on a kind of career of pubic interest --private education aims to comply with China's specific situations and the pragmatic legal thinking and education philosophy. It is the most important breakthrough in the support and encouragement of government to the private education. However, current tax policy to the reasonable repayment is uncertain; therefore most investors are reluctant to carry out the reasonable repayment policy, which leads to the ineffectiveness of the policy implementation.Thus, this paper is trying to study the selection and reconstruction of the tax policy caused by the"reasonable repayment"system of private education under current legal framework and take reasonable repayment as standard and differential treatment and fair tax as principles. and it also tries to discuss how to identify"require"and"does not require"the reasonable repayment among private schools and take different measures accordingly, based on which, to establish a whole set of tax system for the private schools and to reduce the various social contradictions. It will be beneficial to better the implementation of reasonable repayment, truly promoting the healthy development of Chinese private education and providing theory for country and local government to interpret or enforce this policy.Part one: evaluation of the reasonable repayment system of private educationThe author confirms the practical meaning of the issue of reasonable repayment system comprehensively and systematically through the evaluation of the basic philosophy and current legislative regulation and make a comprehensive and detailed analysis on the two different kinds of private school owners'interests through comparative study and case study, trying to find the theoretical and practical basis to question the rationality of the unnecessary distinction between"require"and"does not require"reasonable repayment and provid a firm basis for how to perfect this regime. In the author's opinion, it is the ambiguous regulation and unreasonable regime design of the private education that most private school investors are not willing to choose the"reasonable repayment"system and make the system lose its value. The questioning induces us to think how to truly establish the system through perfecting the tax system of private education.Part two: tax regulation of non-profit organizationThe author is trying to induce the creative thinking of localizing the tax policy of profit and non-profit organization through analying the basic theory and tax regulation of mature organization mode in the western countries and provide a theoretical reference to the reconstruction of tax policy of private schooling policy and make a set of tax systems which comply with our current situation. It will generate a positive effect on the study and stipulation of the tax policy of the private school in China through the study of relevant tax regulation of those in United States, Japan and Taiwan.Part three: the reconstruction of the tax regulation of the private school in ChinaThe author try to take the non-profit organization theory and different tax regulation practiced by different countries mentioned in the part two as a reference through the analysis of the contradiction of the current tax system of private school and its implementation situation, combining with the preferential tax policies for the education institution of our tax legislation, taking different types of private schools as respective start to further study its correspondent tax policies and constructively proposing the general thinking of reconstruction of the tax policy for the private schools and making differential treatment according to the"reasonable repayment system".