The Study Of Private Schools' Tax Policy Issues In Our Country

The essence of tax is to revenue of the country by virtue of the nature of political authority to compel, to participate in society and the distribution of products formed the special distribution relationships. It is the most effective and important means to satisfy the public's desire to provide public goods. To a certain extent it can eased the field of public goods in the market failure, Can help the social income distribution and redistribution. Thus be called macro-control and the protection of economic and social stability of policy tools. At present, China's private schools tax policy has be confused, restricts private schools further healthy development. This study based on revenue and the role of the essence, based on analysis of corporate nature of private schools. Comparing offshore private schools and in different periods of the tax policy, consider that private schools should be classified as"profit private schools"and the"non-profit private schools"then make propositions on the corresponding tax policy building.In the first chapter of this paper, based on"Fujian Lan hua"private schools tax case analysis and our existing private schools tax policy, the writer considered that the country's current tax policies do not based on differences between private schools. This is an important reason of tax policy chaotic situation.The second chapter of this paper is the theoretical analysis of private schools tax policy issues. According to China's current tax policies problems, based on the nature of taxes and the role of tax policy theoretical foundation. To the nature of the legal analysis, Private schools tax policy should distinguish between"profit private schools"and the"non-profit private schools". The third chapter of this paper makes a comparative analysis of the different private schools tax policy of different legal systems outside of our country. We choose the United States of common law system and Taiwan of civil law system private schools tax policy for more representatives'analysis. Consider that regardless of what law system is, all based on the distinction between private schools.The fourth chapter of this paper makes comparative analysis of private schools of tax policy in different periods. In this paper, the writer chooses the"Nankai"University, and"xindongfang"for the tax policies analysis. Consider that differences of tax policies of private schools should be subject to different nature of privates. Only by using the tax policy by nature of different private schools can be more conducive to the development of private schools. The fifth chapter of this paper makes the corresponding theoretical viewpoints and policy proposals on the basis of the preceded analysis. On the basis of the text, the writer concluded that on the basis of this paper, private schools could be classified as"profit private schools"and the"non-profit private schools"according to the nature of private schools. According to this division, the paper make further proposes of corresponding tax policy recommendations.