| 我国民办高等教育机构税收优惠政策与立法完善的思考 |
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| 引用本文： | 姜彦君.我国民办高等教育机构税收优惠政策与立法完善的思考[J].浙江万里学院学报,2007,20(6):94-97. |
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| 作者姓名： | 姜彦君 |
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| 作者单位： | 浙江万里学院,宁波,315100 |
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| 摘 要： | 关于民办高等教育机构税收优惠政策问题一直是教育和税收理论、实务界争论不休的问题。问题的症结究竟在哪里,如何解决这些问题,文章从现行税收优惠政策分析入手,总结现行规定存在的问题,并提出完善税收优惠立法的四项建议。
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| 关 键 词： | 民办高等教育机构 税收优惠政策 立法 |
| 文章编号： | 1671-2250（2007）06-0094-04 |
| 修稿时间： | 2007-09-14 |
Consideration on Improvement of Preferential Revenue Policy and Legislation for Private Higher Educational Academy |
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| JIANG Yan-jun.Consideration on Improvement of Preferential Revenue Policy and Legislation for Private Higher Educational Academy[J].Journal of Zhejiang Wanli University,2007,20(6):94-97. |
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| Authors: | JIANG Yan-jun |
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| Institution: | Zhejiang Wanli University, Ningbo 315100 |
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| Abstract: | The issue about favorable revenue policy of private higher educational academy is a vexed problem in theory and practice of educational revenue.What is the crux of the problem? How to solve it? Through analyzing existing preferential revenue policy and summarizing existing question in the policy and legislation,the article puts forth four proposals in improving preferential revenue legislation. |
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| Keywords: | private higher educational academy preferential revenue policy legislation |
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