Perfection of the Taxation System for Private Education on the Basis of a Binary Structure

Abstract Given that private schools are institutionally divided into the binary structure of for profit and nonprofit, the existing tax laws and policies aimed at private education feature obvious flaws. Reforms to the taxation system for private education should bring it in line with the state’s binary structure for the division of private schools, highlighting the charitable nature of private education, and instituting a more refined and scientific taxation system for private education.