摘要
非营利性民办幼儿园是我国普惠性学前教育资源供给的重要主体,已经成为扩充普惠性学前教育资源的重要增量。税收优惠政策是保障学前教育公益属性的重要途径,是落实民办学校分类管理的重要内容,也是提升非营利性民办幼儿园办园品质的重要保障。基于J省的税务数据和实际调研结果发现,非营利性民办幼儿园税收优惠政策执行过程中还存在税收优惠政策不清、优惠政策激励不强、园所办税能力不足和执行环境协同不够等问题。因此,为促进民办教育分类管理政策精准落地、保护普惠性民办幼儿园举办者稳定的办学预期,需要从提升政策制定科学程度、园所综合办税能力、政策执行协同环境等方面改进,全面提升非营利性民办园的税收优惠政策执行成效。
Non-profit private kindergartens are an important main provider of inclusive preschool education resources in China and have become a crucial increment in expanding such resources.Tax incentive policies serve as a essential means to safeguard the public welfare nature of preschool education,a critical component in implementing the classified management of private schools,and an important guarantee for improving the operational quality of non-profit private kindergartens.Based on the tax data and field surveys in Province J,non-profit private kindergartens still have the following problems in the implementation of tax incentive policies,including unclear policy content,insufficient incentive effects,inadequate tax-handling capabilities of kindergartens,and weak coordination in the policy environment.Therefore,to ensure precise implementation of the classified management policy for private education and protect the stable operational expectations of inclusive private kindergarten organizers,improvements should focus on enhancing the scientific basis of policy design,improving the overall tax-handling capabilities of kindergartens,and optimizing the coordinated environment for policy implementation,so as to comprehensively improve the effectiveness of tax incentive policy implementation for non-profit private kindergartens.
作者
曲正伟
郭晟源
QU Zhengwei;GUO Shengyuan(Faculty of Education,Northeast Normal University,Changchun Jilin,130024)
出处
《现代基础教育研究》
2025年第4期42-47,共6页
Research on Modern Basic Education
基金
吉林省哲学社会科学规划项目一般项目“人口变化背景下吉林省乡镇幼儿园融入社区服务策略研究”(项目编号:2025B81)。
关键词
非营利性民办幼儿园
分类管理
税收优惠政策
政策执行
non-profit private kindergartens
classification management
tax incentive policies
policy implementation
