摘要
关于民办高等教育机构税收优惠政策问题一直是教育和税收理论、实务界争论不休的问题。问题的症结究竟在哪里,如何解决这些问题,文章从现行税收优惠政策分析入手,总结现行规定存在的问题,并提出完善税收优惠立法的四项建议。
The issue about favorable revenue policy of private higher educational academy is a vexed problem in theory and practice of educational revenue. What is the crux of the problem？ How to solve it？ Through analyzing existing preferential revenue policy and summarizing existing question in the policy and legislation, the article puts forth four proposals in improving preferential revenue legislation.
出处
《浙江万里学院学报》
2007年第6期94-97,共4页
Journal of Zhejiang Wanli University
关键词
民办高等教育机构
税收优惠政策
立法
private higher educational academy
preferential revenue policy
legislation
作者简介
姜彦君，浙江万里学院法学院教授。
