| In the situation of uneven distribution of higher education resources and short supply,private colleges and universities are actively promoting the vigorous development of the higher education cause as an important supplement of our higher education.In recent years,more and more private capital is involved in the education and running of private colleges and universities.The number of private colleges and universities is increasing year by year,the scale of running schools is getting larger and larger,the projects involved are becoming more complex,and the ensuing problems are emerging in an endless stream.Recently,there have been many cases of private colleges and universities paying back taxes.The tax-related problems of private colleges and universities have gradually attracted people’s attention.In this paper,the concept,characteristics,classification and other related concepts of private colleges and universities are briefly described,and then from the theoretical level,the tax has a certain supporting role for the development of private colleges and universities and analyzes the theoretical basis of risk management.Then,the preferential tax policies of private colleges and universities in our country are sorted out,and the tax problems existing in private colleges and universities are summarized from the perspectives of tax policy,tax collection management and tax risk.Taking the case of Changsha Medical College as an example,through analyzing the dispute focus of this case,the paper points out the tax-related problems existing in private universities.In terms of tax policy,there are some problems that the tax policy for private colleges and universities is divorced from reality and the scope of tax-free income is fuzzy.In terms of tax collection and management,for private universities,the level of tax collection and management is still relatively low,and the tax collection and management procedure does not fully reflect the protection of taxpayers’ rights and interests.In terms of tax risks,private colleges and universities need to guard against tax risks,such as not having a strong awareness of tax risks and misusing tax policies.Finally,all the research results provide feasible countermeasures to solve the tax problems of private college,regulate the orderly development of private college,improve the quality of private higher education service,in order to promote our country’s social economic development. |
