Research On Enterprise Income Tax In For-profit Private Universities In The Context Of Classified Management

The implementation of classified management in private colleges and universities is an important initiative in China’s higher education reform.The establishment of for-profit private colleges and universities is allowed to play a strong role in promoting the healthy and vigorous development of private education.After the implementation of classified management in China,the private higher education sector will have an unprecedented number of for-profit private colleges and universities.The current research on the corporate income tax of for-profit private colleges and universities mainly includes: Should for-profit private colleges and universities enjoy preferential corporate income tax? How much preferential enterprise income tax can for-profit private colleges and universities enjoy? This study from for-profit private colleges and universities in our country reform of enterprise income tax policy is not clear,understand to many provinces are actively explore to for-profit private colleges in some preferential enterprise income tax,to help the for-profit private colleges through the transition period,the process of promoting the classification management of private colleges in China,let private colleges into development as soon as possible.This study firstly sorts out and analyzes the relevant policies and regulations of enterprise income tax in China’s private colleges and universities,and makes a predictive analysis of the financial status quo of for-profit private colleges and universities.Second to X college as an example,the concrete analysis of the balance of the private universities in 2017-2019 and pay enterprise income tax situation,after the collection of enterprise income tax on the different rates of balance analysis,from the enterprise income tax calculation analysis,demonstrates the for-profit private colleges must enterprise income tax tax rate reductions of realistic rationality,right through the case study concludes that the government in for-profit private colleges in other financial support,the enterprise income tax of 25% tax rate is likely to affect the survival development of for-profit private colleges transition.Moreover,with the aid of education equity theory,public finance theory,pareto optimal theory,based on a case to investigate whether for-profit private colleges enjoy preferential enterprise income tax has theoretical rationality,also from the thinking obstacles,legislative competence of tax rate to be determined,the for-profit private colleges to analysis enterprise income tax issues.Finally,based on the problem of enterprise income tax,four Suggestions are proposed to improve the formulation of enterprise income tax policy for for-profit private colleges and universities.Second,for-profit private colleges and universities should actively apply for enterprise income tax registration;Third,give profit-making private colleges and universities a certain preferential enterprise income tax;Fourth,supervise the public welfare in the process of running a for-profit private university.