The Research Of The Tax Policy Of Colleges And Universities In Our Country

The arrival of the knowledge economy era, will push the higher education to the forefront of knowledge innovation and technology innovation, knowledge innovation and technology innovation must rely on large numbers of high-quality personnel. Universities as the main executing agency for higher education take the responsibility of training high-quality talents .To improve the overall citizens, quality and conform to the trend of a knowledge-based economy and become invincible in the coming competition, China has proposed the strategy of rejuvenating the country through science and education, and gave priority to the development of education, explicitly proposed that train hundreds of millions of high-quality workers, tens of millions of specialized personnel and a number of top-level creative professionals, and change the country's huge population pressure into human resources advantages. However, the real situation in China is the poor country's management of extensive education, and now in a period of economic transformation, so the development of colleges and universities are faced with all sorts of difficulties. Under the circumstances of no much room for financial policy, we should carry out the tax policies to promote healthy and sustainable development of colleges and universities.This paper based on the colleges and universities, adopts pedagogy,economic,tax theory and so on to analysis systematically the tax policy of colleges and universities from theory and practice . At first, this text analyses the nature of higher education,the particularity of colleges and universities under market economy and the status and function of higher education and colleges in order to make preparations for the researcher of tax policy of colleges and universities , then elaborates detail on the implications,theory and practical basis and the effect of tax policy; Secondly, this text analyses the development process of the tax policy, then makes a discussion on these key issues that are need to be clear such as the education services tax policy, the taxation of university-run enterprises and the logistics socialization tax policy, the tax policy of research in universities and the tax policy of guiding social capital to universities , avoid falling into the old routines of analyzing from taxes article - by-article, and through careful analysis of these issues, find the shortcomings of the current tax policy : The conditions of provision of educational services to obtain favorable tax are too restrictive; Tax incentives to university-run enterprises were weakened. Logistics tax policy lacks continuity; Tax incentives to college research is...