华东师范大学学报(教育科学版)

华东师范大学学报(教育科学版) ›› 2018, Vol. 36 ›› Issue (2): 46-53+154.doi: 10.16382/j.cnki.1000-5560.2018.02.005

• 专题：教育法治 • 上一篇    下一篇

我国民办学校利益关系法治化研究——以财税法为视角

于浩   

  1. 华东师范大学法学院, 上海 200241
  • 出版日期:2018-04-20 发布日期:2018-03-22
  • 基金资助:
    司法部2016年度国家法治与法学理论研究项目"我国法治建设基本概念研究"（16SFB3003）。

Legalization of Interest Relationship in China's Private Schools: A Perspective of Financial and Tax Law

YU Hao   

  1. Law school, East China Normal University, Shanghai 200241, China
  • Online:2018-04-20 Published:2018-03-22

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摘要： 利益关系法治化是民办学校法治化建设的重要内容。民办学校既承载了社会公共利益，也追求着私人利益。它所涉及的具体利益关系多种多样，可以进一步类型化为与国家利益的关系、与社会公共利益的关系、与私人利益的关系三类。利益与法律存在天然联系，与财税法的关系尤为紧密。财税法通过确认利益归属、协调利益冲突、促进利益实现等方式实现民办学校利益的法治化。我国现行有关民办学校的财税立法，较好地体现了财税法治的认识逻辑，但其中也存在一些不足，应当在民办学校与公办学校公益性支持平等、非营利性学校举办者税收优惠、义务教育营利性学校放开等方面加以完善。

关键词: 民办学校, 利益关系, 财税法治

Abstract: The legalization of interest relationship is an important aspect of the legal construction of pri-vate schools, which not only carry public interest, but also pursue private interest. This involves a variety of specific interest relationship, including the relationship with national interest, social public interest and pri-vate interest. Interest is closely connected with law, particularly with the financial and tax law. By confirming the attribution of interest, harmonizing conflicts of interest and promoting the realization of interest, the finan-cial and tax law realizes the legalization of the interest of private schools. While China's current financial and tax law of private schools embodies the cognitive logic of the legalization of finance and taxation, there remain some limitations, which should be overcome through providing equal nonprofit support to both private and public schools, offering preferential taxation policy to the founder of non-profit schools, and affording a hands-off policy to the establishment of for-profit compulsory schools and so on.

Key words: private school, interest relationship, the legalization of finance and taxation