民办高等教育投资体制的财税对策研究

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	民办高等教育投资体制的财税对策研究
	宋生瑛
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hukj200705004&dbcode=CJFQ&dbname=CJFQ2007
	2012-06-05 ; 2012-06-05
关键词	民办高等教育投资体制财税对策 Civilian-run higher education investment system finance and taxation countermeasure G648.7
其他题名	Finance and Taxation Countermeasure Studies on Investment System of the Civilian-run Higher Education
中文摘要	当前,由于投资体制中存在的民办教育与公办教育税收待遇差别较大、投资渠道单一且不合理等问题,制约和影响着民办高等教育的可持续发展。解决民办教育的税收待遇问题、进一步完善教育法制、调整民办教育税收政策、改革现有教育经费制度及适时建立"教育基金"等相关对策,成为改善民办高校办学环境的必然选择。; At present,because of the relative large gap of taxation in the investment system between civilian-run higher education and public-run higher education and the single and unreationable investment channel,the durable development of the civilian-run higher education is restricted.For solving this question,it is the necessary choice for improving the school-running environment of civilian-run colleges and universities to further perfect educational legal system,regulate the tax policy for the civilian-run higher education,reform the present educational expenditure system,and set up the ’educational fund’ in time.; 【作者单位】集美大学财经学院福建厦门361021；【作者英文名】SONG Sheng-ying(College of Finance and Economics,Jimei University,Xiamen 361021,China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/12835]
专题	集美大学
推荐引用方式 GB/T 7714	宋生瑛. 民办高等教育投资体制的财税对策研究[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hukj200705004&dbcode=CJFQ&dbname=CJFQ2007,2012, 2012.
APA	宋生瑛.(2012).民办高等教育投资体制的财税对策研究.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hukj200705004&dbcode=CJFQ&dbname=CJFQ2007.
MLA	宋生瑛."民办高等教育投资体制的财税对策研究".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=hukj200705004&dbcode=CJFQ&dbname=CJFQ2007 (2012).