营利性民办学校享受税收优惠的体系化进路

Clarifying the tax incentive treatments for for-profit private schools is not only essential for the implementation of differentiated financial and tax support policies but also critical for the effective management and classification of private educational institutions. However, ambiguous private education legislation, disordered tax laws, and their conceptual disagreements on classification-based incentives have left the tax benefits for for-profit private schools in a state of uncertainty. Considering factors such as the relevance to the right to education, the nature of different taxes, and the supply and demand of public educational services, the boundaries of tax benefits for for-profit private schools can be expected to be clarified. To this end, it is necessary to adopt an approach that integrates inter-law perspectives, balancing the relationship between the public welfare of education and the profit-seeking nature of capital, as well as harmonizing the values of tax law with educational law. Solutio