Research on Tax Laws and Policies for Private Schools (Non-Profit) with Case Analysis: From the Perspective of Tax-Exempt Income Such as Student Tuition and Accommodation Fees

Name: Research on Tax Laws and Policies for Private Schools (Non-Profit) with Case Analysis: From the Perspective of Tax-Exempt Income Such as Student Tuition and Accommodation Fees
ISBN: 9787516236840

何彬生 / 马贤兴China Democracy and Legal System Publishing House · ChinaFeb 2026

Rating 2.9

Word count: 133K words
Chapters: 90
ISBN: 9787516236840

Summary

At present, the key to implementing classified management of private education is to implement equal tax preferential policies for non-profit private schools. This book takes the empirical research materials on the Changsha Medical University case as the factual basis and normative legal documents as the criterion, fully applies legal principles, and thoroughly sorts out and analyzes the laws and policies related to taxes on tuition and accommodation fees of non-profit private schools, with a view to providing theoretical and practical reference for tax rule of law and the handling of similar cases.

Editor's review

This book focuses on a key practical issue in the reform of classified management of private education: whether non-profit private schools can enjoy tax exemption for tuition and accommodation fees. Based on the empirical research materials of the Changsha Medical University case and taking current normative legal documents as the criterion, the author systematically sorts out and analyzes the relevant tax laws and policies using legal principles, presenting the ins and outs of the dispute while attempting to provide theoretical reference for handling similar cases and for building the tax rule of law. Its value lies in discussing abstract tax preferential policies in concrete school-running scenarios rather than in generalities, offering strong reference significance for understanding the boundaries of tax treatment for non-profit private schools and the points of divergence in collection and management practice. The book has a clear problem orientation and closely combines materials with norms, making it suitable for readers engaged in education rule of law, tax practice and related policy research. Readers should enter with specific questions, first grasping the case facts and points of dispute, then comparing the normative basis sorted out by the author to form their own judgments.

Who it's for

A good fit for

Founders and financial officers of private schools concerned with the application of tax policies to tuition and accommodation fees
Tax officials and tax law practitioners studying the boundaries of tax exemption for non-profit organizations
University teachers, students and researchers in education rule of law and education policy research
Lawyers, tax agents and other professionals providing tax compliance services to private schools

Not a good fit for

Ordinary readers who only want to understand the macro policies of classified management of private education and do not need tax details
Corporate finance personnel seeking general tax planning techniques unrelated to the education industry
Beginning readers without a legal or tax background who hope for light reading

Reading tips

First read the case facts and points of dispute, then enter the chapters sorting out laws and policies with questions in mind
Check the basis against the original texts of the Civil Code, the Tax Collection and Administration Law and relevant normative documents while reading
Keep comparative notes on the actual fees and tax payments of local non-profit private schools
Maintain a critical view of the author's opinions, focusing on whether the connection between normative basis and argumentation is sufficient

About the publisher

China Democracy and Legal System Publishing House China · Founded in 1989

China Democracy and Legal System Publishing House focuses on professional legal publishing. Its output covers working materials for state organs of power, compilations of laws and regulations, legal popularization readers for the public, law textbooks and documentation on people's congress work, with law, politics and social sciences as common categories. Representative titles in the catalog include the Civil Code of the People's Republic of China, the Constitution of the People's Republic of China and the Ecological Environment Code of the People's Republic of China, alongside practice- and research-oriented works such as Legislators Explaining the Law: Li Yuan's Reports on Legal Interpretation and On Record Review and Constitutional Review. Its authors include Li Yuan, Qin Qianhong, the General Office of the Standing Committee of the National People's Congress and editorial teams. The press emphasizes accuracy in legal texts and the organization of practical people's congress materials, while also serving public legal education.

版权信息
主编简介
前言
上篇理论篇
第一章税收的基本原则
一、税收法定原则
二、税收公平原则
三、其他基本原则
第二章非营利性民办学校税收的理论阐释
一、营利性组织与非营利性组织
二、非营利性民办学校的法律地位
三、非营利性民办学校的税收优惠权利
第三章非营利性民办学校税收法律与政策的适用规则
一、法律与政策的逻辑关系与适用边界
二、非营利性民办学校税收法律与政策的梳理
三、非营利性民办学校税收法律与政策的适用规则
第四章非营利性民办学校税收待遇的理解与适用
一、非营利性民办学校与公办学校享有同等税收待遇的理解与适用
二、非营利性民办学校享有不征税收入的理解与适用
三、非营利性民办学校享有免税收入的理解与适用
四、非营利性民办学校税收待遇的实现与救济
第五章非营利性民办学校“免税资格”问题辨析
一、免税资格与免税待遇的关系辨析
二、免税实体权利的“同等”
三、免税程序权利的“同等”
四、办理“免税资格”的部门内部文件不具有对外适用效力
五、办理免税资格的“财税〔2018〕13号通知”属于变相行政许可
下篇实务篇
第六章关于长沙医学院“天价税案”的理性述评
一、案情简介
二、关于案件的法律意见
三、案件焦点问题分析
四、关于妥善处理非营利性民办学校税收争议问题的建议
第七章长沙医学院学生学费、住宿费涉税问题论析
一、长沙医学院依法应享受与公办学校同等的税收待遇
二、长沙医学院的学生学历教育学费收入属于法定不征税范围
三、学历教育学生学费收入如不属法定不征税范围，也认定为免税收入
四、税务部门征税结论违反法律规定和基本法理
五、向非营利性民办学校征收企业所得税会产生负面影响和不良社会后果
第八章关于长沙“天价税案”几个问题的法理分析
一、非营利性民办学校享受与公办学校同等税收待遇，这是法律的明确规定
二、地方税务部门误读曲解上级文件
三、“财税〔2008〕151号”“财税〔2009〕122号”等规范性文件，亦违反《立法法》精神，当属无效
四、“财税〔2009〕122号”等规范性文件和相关答复排除了法律和行政法规的适用
五、“财税〔2018〕13号”未协同民政部共同制定，有违《立法法》规定
六、税务部门不依法确认该校纳税担保，属于选择性执法，试图剥夺学校行政复议和诉讼法律救济权利
第九章非营利性民办学校学费、住宿费应然为免税收入
一、何为《民办教育促进法》第47条规定的“非营利性民办学校享受与公办学校同等的税收优惠政策”？
二、对于收取的学费、住宿费，公办学校作为不征税收入与非营利性民办学校作为免税收入是否矛盾？
三、学费、住宿费收入享受免税政策是否以政府举办或纳入财政管理为前提条件？
四、“财税〔2009〕122号通知”的合法性问题
五、非营利性民办学校收取的学费、住宿费为非营利性收入
第十章落实税收优惠政策促进非营利性民办教育发展
一、对非营利性民办学校学费、住宿费收入征收企业所得税缺乏法律依据
二、落实税收优惠政策，促进非营利性民办教育发展
第十一章行政执法相对人中述：关于长沙医学院涉税情况的汇报
一、税务稽查基本情况
二、关于长沙医学院性质
三、关于不应征税的法律依据
四、对非营利性民办学校征收学费、住宿费企业所得税的不良社会影响
第十二章关于长沙医学院企业所得税案的法律意见书
一、关于规范性文本分析与适用的意见
二、关于“企业所得税”问题的实体内容分析与意见
参考文献
附录：关于非营利性民办学校学费、住宿费收入税收问懸的规范性法律和政策文件汇编
中华人民共和国宪法（2018年修正）（节录）
中华人民共和国立法法（2023年修正）（节录）
中华人民共和国民法典（2020年通过）（节录）
中华人民共和国行政诉讼法（2017年修正）（节录）
中华人民共和国民办教育促进法（2018年修正）（节录）
中华人民共和国企业所得税法（2018年修正）（节录）
中华人民共和国税收征收管理法（2015年修正）（节录）
中华人民共和国民办教育促进法实施条例（2021年修订）（节录）
中华人民共和国企业所得税法实施条例（2019年修订）（节录）
中华人民共和国税收征收管理法实施细则（2016年修订）（节录）
民办非企业单位登记管理暂行条例（国务院令第251号）（节录）
国务院关于鼓励社会力量兴办教育促进民办教育健康发展的若干意见（国发〔2016〕81号）（节录）
国务院关于税收等优惠政策相关事项的通知（国发〔2015〕25号）（节录）
财政部、国家税务总局关于财政性资金、行政事业性收费、政府性基金有关企业所得税政策问题的通知（财税〔2008〕151号）（
财政部、国家税务总局关于非营利组织企业所得税免税收入问题的通知（财税〔2009〕122号）（节录）
关于非营利组织免税资格认定管理有关问题的通知（财税〔2018〕13号）（节录）
民间非营利组织会计制度（财会〔2004〕7号）（节录）
企业所得税优惠政策事项办理办法（国家税务总局公告2018年第23号）（节录）
国家税务总局关于全面实行税务行政许可事项清单管理的公告（国家税务总局公告2022年第19号）（节录）
关于医疗卫生机构有关税收政策的通知（财税〔2000〕42号）（节录）
民办学校分类登记实施细则（教发〔2016〕19号）（节录）
关于进一步加强和规范教育收费管理的意见（教财〔2020〕5号）（节录）
湖南省人民政府关于鼓励社会力量兴办教育促进民办教育健康发展的实施意见（湘政发〔2019〕2号）（节录）
湖南省民办教育收费管理办法（湘价教〔2009〕99号）（节录）
后记

FAQ

Are tuition and accommodation fees of non-profit private schools exempt from tax or not?

This issue is precisely the core of the book's discussion. Current policies include tax preferential arrangements for non-profit private schools, but whether tuition and accommodation fees fall within the scope of exemption involves differences in understanding and collection practice. The book presents the dispute through cases and normative sorting; readers should judge according to the latest effective normative documents and should not simply apply a conclusion from the book.

Do the case analyses in the book have reference value for schools outside the region covered?

The value of case analysis lies mainly in the method of summarizing issues and analyzing legal principles, rather than direct transplantation of case conclusions. Collection standards may differ across regions; readers can draw on its analytical framework and then make specific judgments in light of locally applicable normative documents and the opinions of the competent tax authorities.

What basic knowledge is needed to read this book?

It is advisable to have basic knowledge of the Tax Collection and Administration Law and education laws and policies, and to understand the basic framework of classified management of private education. If you are unfamiliar with systems such as the recognition of tax-exempt status for non-profit organizations and the registration management of non-profit private schools, you may first consult the relevant normative documents before entering the case and legal analysis sections of the book.

Is this book suitable as an operation manual for tax compliance work?

The book focuses on legal policy research and case analysis, providing analytical approaches and normative basis rather than a clause-by-clause operational guide. In actual compliance work, current effective normative documents and the standards of competent authorities still prevail; the book can be used as reference reading for understanding the background of disputes and methods of argumentation.

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About the author

何彬生 Author

Public information about He Binsheng is limited; currently only one work by this author is known, and it falls within the field of law. The representative work is Research on Tax Laws and Policies for Non-profit Private Schools and Case Analysis: From the Perspective of Tax-exempt Income Such as Student Tuition and Accommodation Fees. The title indicates that the author focuses on the specific application of tax laws and policies to non-profit private schools, using tax-exempt income such as student tuition and accommodation fees as the entry point for observation and analysis. The topic combines policy review with case analysis and addresses practical difficulties faced by educational institutions in financial and tax practice as well as in related legal research, giving the work a strong practical orientation. Because public information on the author's life and professional background is lacking, a fuller introduction is not possible; readers may turn to this work to understand the author's research interests and writing approach regarding tax law issues in private education.

马贤兴 Author

Ma Xianxing is an author about whom limited public information is available. At present, only one work of his is known: Research and Case Analysis of Tax Law and Policy on (Non-Profit) Private Schools: From the Perspective of Tax-Exempt Income Such as Student Tuition and Accommodation Fees, which is classified under law. The book approaches the tax law and policy applicable to non-profit private schools through the lens of tax-exempt income such as tuition and accommodation fees, and uses case analysis to show how legal rules connect with practice. Judging from the subject matter, the author focuses on specific issues at the intersection of education and fiscal and tax law, with an analytical orientation toward practice. The writing emphasizes correspondences between policy texts and real cases rather than general discussion of legal principles. Because only one work is held and biographical information is lacking, a full picture of his writing and research trajectory cannot yet be formed; this work may serve as a starting point for understanding his concerns.