The Legislative Research On Chinese-Foreign Cooperatively-Run Schools

China’s first Chinese-foreign Cooperatively-run Schools has been established in1980s named Nanjing University-Johns Hopkins University Center or Chinese and American Studies, and that was a symbol that Chinese-foreign Cooperatively-run Schools has entered into the early explored period.Since as a member of the WTO in2001, China has signed WTO’s multilateral agreements-GATS. In the field of education service, China allowed foreign investment, and formulated the "PRC’s Rules of Foreign Joint Venture in Operating Schools","PRC’s Operations Guidance of Foreign Joint Venture in Operating Schools" and etc. to implement trading commitments. In practice, foreign joint venture in operating schools has been growing fast.Foreign joint venture in operating schools helps our introduction of foreign high quality education resources, improves our education’s quality, increases the variety of our education, promotes our international communication and cooperation, and serves as a platform of our education. We have made a series of legislations in the setup and protection of the healthy development of foreign joint venture in operating schools. However, due to the late start of our education service and the new trends of foreign joint venture in operating schools, many problems emerge in the legislation. Several issues need legislative improvement, such as prohibition of the profit, establishment and termination, and international tax loss.This article will focus on the details of the foreign joint venture in operating schools; discuss the probability of profit; analyze legislation of the establishment and termination; discover the problems in tax system; propose the measures to improve the legislation; and finally facilitate the steady and healthy development of our foreign joint venture in operating schools.