Research On The Legal System Of Tax Preference For Private K-12 Education In China

Since 2015,China has revised the Education Law,the Law on the promotion of private education and the relevant implementing regulations,formally opened the reform of the classification management of profit and non-profit in the field of private education,affirmed that private schools can be held for profit,and eliminates the concern of private capital entering the field of education.Give full play to the market vitality of private education to promote the reform of educational undertakings,at the same time,establish a unified system of fiscal and tax incentives to support the development of private education.Previously,because the legal person status of private schools is not clear,the different orders of the law on the positioning of private education is not consistent,the tax incentives for private basic education is too long,the legal level of tax preferential measures is not high,local education and tax and other parts of the implementation of differences and other reasons,There are many loopholes in the legal system of tax preference in the field of private basic education,and the tax preferential status of private schools is even misused to avoid tax.The decision on major issues,adopted by the 18 th Session of the Third Plenary,proposes "to establish a modern financial system...the unification of tax preferential policies is stipulated by special tax laws and regulations to clean up and standardize tax preferential policies." From the perspective of the development trend of tax governance,it is an irreversible trend to promote the legislation of tax preference.At present,China is also speeding up the legislative process in the field of taxation,which is a good opportunity for the construction of tax preferential legal system in the field of private basic education.Starting with the reform of classified management in the field of private basic education in China,this study analyzes the problems existing in the tax preferential measures in the field of private basic education,the development prospect of private basic education and the necessity of establishing the legal system of tax preference.Then,a comparative study of the extraterritorial private basic education tax preferential legal system experience,put forward the establishment and improvement of China's private basic education tax preferential legal system of the idea.The first part of the article is the comment on the reform of private education in China and the analysis of the current situation of tax preference for private basic education.This reform of private education classification adheres to the orientation of public welfare in the basic education stage,also affirms the holding of private schools for profit,guides the private education to play a role in promoting the reform of educational modernization,and constructs a clear legal system according to the characteristics of the development of private education in China.However,the tax benefits for private education do not involve,the current effective tax incentives are still scattered in the 2002 notice document,supporting the tax preferential legal system update in a state of stagnation.In particular,after the reform,there is a big gap in the incentives for public welfare schools,and failure to introduce supporting tax incentives in a timely manner will hinder the reform of private education.The second part is a comparative study of the legal system of tax preference for extraterritorial private basic education.Foreign private education is known as private education,this paper selects a more representative of the United States,Japan and Taiwan,the private basic education tax preferential legal system for comparative study.These countries or regions are economically developed,with high levels of education and social civilization,and have implemented classification management reforms earlier in the field of private education.The study found that although the legal system of tax preference for private basic education in these areas has its own emphasis,it has incorporated the tax preference of private education into the legal norms,the legal structure of tax preference is relatively perfect,and the scope and mode of tax preference are more comprehensive and meticulous(the tax preference is stipulated from three aspects of the educator,organizer and social donor),Lay a solid legal system foundation for the development of private basic education.This part of the comparative study for the latter text to learn from the experience,the construction of China's private basic education tax preferential legal system to pave the groundwork.The last part is the suggestion of perfecting the legal system of tax preference for private basic education in China.Perfecting the tax preference of private basic education in China the legal system must be rooted in the reality of our country,therefore,this part first comments on the reform of private basic education,the private basic tax preference in Wenzhou.Can learn from the experience includes: designed a perfect tax preferential regulatory document system,clear the property rights of private schools and respond appropriately to the legitimate claims of organizers,tax concessions of a wide range,a variety of ways,and so on.Then,comprehensive comparative study and the experience of the pilot area,put forward specific suggestions: first,strictly abide by the principle of tax statutory,improve the private basic education tax preferential legal system.Second,for different types of private schools,various stakeholders,expand the scope of tax incentives,enrich the way of tax concessions.Third,the establishment of tax incentives for private basic education supervision mechanism;Based on the perspective of "tax expenditure",the scientific and reasonable "expenditure-income" evaluation of tax incentives,and in view of the real-world organizers to use their control of private schools tax preferential status,through related transactions and other ways to transfer fees and school proceeds,tax evasion behavior,Put forward the suggestion of anti-tax avoidance regulation.