| 高等教育税收政策国际比较及其启示 |
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| 引用本文： | 戴罗仙,刘运佳.高等教育税收政策国际比较及其启示[J].长沙理工大学学报(社会科学版),2011,26(1):42-46. |
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| 作者姓名： | 戴罗仙 刘运佳 |
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| 作者单位： | 长沙理工大学,经济与管理学院,湖南,长沙,41004 |
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| 摘 要： | 税收政策是世界各发达国家间接增加教育经费的一种手段。纵观发达国家税收政策,主要特点有:税收优惠政策受惠主体重点明确;科研减免税收政策宽松;高校"捐赠"的税收优惠政策完善;民办高校税收优惠政策涉及面广;后勤税收优惠政策合理。我国应借鉴发达国家先进经验,从税收受惠主体、高校及高校科技人员、高校捐赠、民办高校、高校后勤等方面考虑,完善高等教育税收政策。
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| 关 键 词： | 高等教育 税收政策 国际比较 |
International Comparison on the Tax Policy of Higher Education and Its Enlightenment |
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| DAI Luo-xian,LIU Yun-jia.International Comparison on the Tax Policy of Higher Education and Its Enlightenment[J].Journal of Changsha University of Science & Technology,2011,26(1):42-46. |
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| Authors: | DAI Luo-xian LIU Yun-jia |
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| Institution: | DAI Luo-xian,LIU Yun-jia(College of Economics and Management,Changsha University of science andTechnology,Changsha,Hunan 410076,China) |
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| Abstract: | Tax policy is an indirectly means to increase educational funds in each developed country.Viewing from the comprehensive survey of tax policy in developed countries,there are several characteristics as follows: the main beneficiaries according to the preferential tax policies are clear and definite;tax reduction policy for college research is loose;preferential tax policy for college donations is well;preferential tax policies for private colleges are wide;preferential tax policies for logistics are reasona... |
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| Keywords: | Higher Education Tax Policy International Comparison |
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