民办学校分类管理的问题及其解决途径

摘要

ow to effectively manage private schools depends on how different types of private schools are reasonably classified.But the classification management reform of private schools is far less easy than as imagined.Before profit private schools to obtain legal status,a “reasonable return”of private schools was important classification management.But there has been controversy about this.When facilitating pri-vate school classification management,it is a reasonable choice to use school reward and investment return to replace “reasonable return”.Tax incentives are not only a legal right of private schools,but also an im-portant policy lever to regulate the behaviors of private schools,and it is also an important form of classifi-cation management.Reasonable tax incentives are different for different private schools.This is to demon-strate that the governments apply different levels of encouragement and support according to the different nature f private schools,guiding the private schools to define their market position respectively.In order to benefit the private school classification management,the tax incentive policies should be further im-proved to strengthen the regulatory function regarding the profit made by private schools,educational product attributes,fair school competition and school structure layout.%如何对民办学校进行有效的管理，取决于如何对不同性质民办学校进行合理的分类，但民办学校的分类管理改革远非想象的那么简单易行。在营利性民办学校取得合法地位之前，“合理回报”曾是对民办学校进行管理的重要分类标准，但对此的争议一直未曾间断。在当前推进民办学校分类管理之时，以办学奖励和投资回报取代“合理回报”则是一个合理的选择。税收优惠不仅是民办学校的一项法定权利，同时也是调节民办学校办学行为的重要政策杠杆，是对民办学校进行分类管理的一种重要形式。合理的税收优惠政策对不同性质的民办学校做出区别性的政策对待，以税收优惠的宽严向社会表明政府对不同性质学校鼓励和支持的程度，引导民办学校进行市场定位，各按其位、各得其所。从税收优惠的既有政策看，为有利于对民办学校的分类管理，税收优惠政策应在民办学校营利程度、教育产品属性、学校公平竞争及学校结构布局等方面进一步加强调节功能。