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Perfecting Tax Policies of Private Schools under Classified Management System

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Before the promulgation of the “Civil Procedure Law,” most private-run schools were registered as non-public non-corporate legal entities in the civil affairs departments. Compared with the public sch
  First, improve the private school tax policy background
  Before the promulgation of the “Civil Procedure Law,” most private-run schools were registered as non-public non-corporate legal entities in the civil affairs departments. Compared with the public schools registered as legal entities of public institutions, private schools are difficult to implement “the same legal status as public schools” in terms of institutional attributes, taxation system, personnel management system and social insurance treatment, forming the basis for the fact that private schools and public schools Unequal on the. With the adoption of the “Civil Procedure Law” amendment, it is a fait accompli for the profit-making and non-profit classification management of private schools to have more relevant policy gaps and deficiencies in the more unequal legal status. This article will focus on the tax policies of private schools to explore how to improve the tax policy after the introduction of classified management of private schools.
  Second, the classification management policy before the introduction of the existing problems
  The tax policies of private schools focus on the fact that private schools can not enjoy the same tax-exempt treatment as public schools. Even in practice, some local tax departments implement the same standards as the enterprises when collecting taxes and fees from private schools. These phenomena improve the running cost of private schools and increase the running cost of private schools. The problem is manifested in the following two aspects.
  First, the tax exemption policy does not apply. Non-profit organizations in private schools to develop the tax system referred to as “non-profit organization on the issue of tax exemption status management notice” (Caishui 〔2009〕 123) for non-profit organizations to obtain tax-free qualifications include the conditions of “input into the organization Property does not retain or enjoy any property rights. ” This rule has led to the majority of private schools can not be identified as tax-exempt status, become the main corporate income tax. Tax law enforcement officers only from the private school financial statements, private schools to see whether there is surplus business management, if any, according to the profit-making organizations tax collection and management of their income tax. This practice reflects that in practice, the administrative department does not regard private schools as non-profit organizations, but rather as profit-making agencies, with reference to the standards of enterprises to collect taxes and fees.
  Second, corporate identity does not match. In the past private schools need to pay farmland occupation tax, deed tax, business tax, value-added tax (many of which are exempt from public schools for tax), directly increase the cost of running a private school. The reason for this performance lies in the fact that the status of “private non-enterprise units” in private schools is not linked to the corporate classification as stipulated in General Principles of Civil Law of 1986. After promulgating the Law on Promoting Private Education in 2002, the private education was characterized as a public welfare undertaking, which stipulated that private schools should have the legal person conditions, but the legal personality still remained unclear. In practice, the “non-governmental non-corporate” legal person means that it is not a “business” legal person, and the administrative department will treat the private school according to the “corporate” legal person, and the tax shall be handled in accordance with the provisions of the enterprise.
  Third, to improve the tax policy for supporting the classification of private education
  Public welfare is a basic attribute of education and a basic attribute of private education. Therefore, it is the government's duty to support the development of private education. The form of government support can be diversified, both financial support, it can be tax, land policy preferences. Among them, the tax policy is the government's macro-control and guidance of non-state education, an important policy tool, if private schools can not enjoy preferential tax and fee relief policies, will affect their legitimate access to economic benefits, restricting the development of private schools, suppressing private capital investment The enthusiasm of education. Therefore, efforts to improve the tax policy is one of the ways to promote sound and rapid development of private education. In order to promote further development of private education, tax administration should be based on classification management to clarify tax incentives for private schools:
  First of all, after the introduction of the classified management policy, there should be some differences in the intensity and methods of government support for non-profit private schools and for-profit non-government private schools. The specific preferential tax policies should also be different. Previously, the tax policies for private schools across the board, has created a lot of problems. After the implementation of classified management, the tax system should be adjusted and perfected according to the nature of private schools, the preferential tax policies for different types of private schools should be improved, and preferential tax policies should be adopted for private schools that are relatively non-profit and for-profit Different treatment of different demands. Specific as follows:
  First, nonprofit private schools organized by donations should ensure that they enjoy the same tax policies as public schools. Through the classification management, let nonprofit private schools to get more tax benefits. Ownership of educational assets originally accumulated in non-profit private schools may remain unchanged. However, schools must accept the supervision of the government. Schools' benefits can not be private benefits. They can not be used for dividends. They should continue to be used for the development of private education. Encourage the public to donate education, donors deducted income tax relief for individual donors or organizations, you can establish a “donation tax credit” system (see the fourth part of the experience of Taiwan at home and abroad)。 Strengthen non-governmental education donations, financing tax incentives, and promote the development of non-profit private schools.
  Second, for-profit private schools should reduce their business tax, corporate income tax should also be implemented preferential, other taxes should be paid according to state regulations, in short, should be for-profit non-government schools to obtain preferential policies than ordinary businesses. Revenue from providing educational services to profit-making schools engaged in academic qualifications, and income from the provision of parenting services by for-profit private kindergartens are exempt from business tax. For all kinds of legal revenue of for-profit schools, the enterprise income tax will be charged according to the tax rates of high-tech enterprises; for enterprise-specific incomes earned by profit-making schools from the competent departments and higher-level units for business development, no enterprise income tax will be levied. Reducing the collection of real estate tax and urban land use tax for profit-making schools engaged in academic qualifications and for self-use private-owned kindergartens for profit-making education; Reducing the collection of real estate taxes for property and land owned by for-profit educational and training institutions; tax. For profit-making schools switched from existing private non-enterprise units to enterprise-owned enterprises, land value-added tax and deed tax should be temporarily levied on the premise of not changing the nature of education land.
  In addition to the above policies that distinguish between for-profit and nonprofit private schools, some preferential policies that equally treat for-profit and non-profit private schools should also be clarified. For example, land and houses occupied by private schools are exempt from deed tax if they are used for teaching purposes; land-use tax exempted from cultivated land that has been approved for expropriation by schools is exempted from land acquisition tax; . These preferential policies do not differentiate between for-profit and non-profit private schools, so long as the relevant conditions are met, they can enjoy corresponding preferential tax policies. In addition, other taxes involved in classification management of private schools should be levied or halved during the transitional period.
  In short, the fundamental purpose of improving the tax system for private education is to guide and safeguard public welfare to the maximum extent, to support the development of private education, to encourage social forces and private capital to enter private education so as to fulfill the requirements of the 13th Five-Year Plan and to regard education and service as a public service A breakthrough to promote the upgrading of public services throughout the community.
  Fourth, domestic and foreign experience for reference
  After many years of reform and development, the education system in some countries and regions at home and abroad has become quite mature. In particular, our country has just reviewed and approved the classified management policies for private schools. It has been applied quite well in some regions and some of the successful experiences are worth learning from.
  More successful countries and regions, its private school policy is an organic whole. In the United States, for example, its taxation and accounting systems are set up separately according to the distinction of legal person's properties, which stipulates that non-profit schools should be registered as non-profit organizations and for-profit schools should be registered as enterprises, and non-profit organizations And two different sets of tax revenue, preferential land use policies, accounting systems, legal and policy system is clear and definite. At the same time, these countries and regions have various forms of financial assistance. Generally speaking, they are only targeted at non-profit private schools. From the perspective of funding, some countries and regions provide financial support to private schools by subsidizing their tuition fees , Subsidized teacher salaries and other means to complete, reflects the “principle of student benefit.” In access standards and school autonomy, more stringent standards are set for nonprofit schools, and the conditions for setting up for-profit private schools are relatively relaxed, giving private schools more autonomy than public schools.
  In donation tax incentives. The U.S. government protects the income tax and inheritance tax donated by the company or individual to education by law in the form of relief policies. Taiwan's related fields also have their own strengths: Taiwan private or corporate donations to public schools can be completely tax-free, if individuals donate private schools can be deducted 20%, for-profit institutions deduct 10%; if through the “ Foundation ”donations to private schools, individual deductions up to 50%, for-profit institutions can deduct 25%.
  From which we can get some enlightenment. In these successful practices, preferential policies such as classification management and taxation are based on strengthening external regulation and improving internal governance, so as to ensure private schools to regulate running schools and improve the quality of running schools.
  About the author: Wang Jian, Zhiyuan Education Institute of investment and management, assistant researcher.
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