1. Establish a special government fund.
The Law on the Promotion of Private Education stipulates that people's governments at or above the county level may set up special funds to support the development of private schools and reward and commend collectives and individuals who have made outstanding contributions. Article 4 1 of the Regulations further stipulates that the special funds for the development of private education shall be managed by the financial department and used after being reported to the financial department at the same level by the administrative department of education or the administrative department of labor and social security.
2. State financial assistance
The Law on the Promotion of Private Education stipulates that people's governments at or above the county level can support private schools by means of financial support, lease or transfer of idle state-owned property. If the people's government entrusts a private school to undertake the task of compulsory education, it shall also allocate corresponding education funds in accordance with the entrustment agreement.
3. Tax incentives
According to the provisions of the Law on the Promotion of Private Education, tax incentives include two aspects: First, private schools enjoy preferential tax policies stipulated by the state. Article 38 of the Regulations further refines the preferential tax policies for private schools: donated private schools and private schools where investors do not require reasonable returns shall enjoy the same preferential tax policies as public schools according to law. The preferential tax policies enjoyed by private schools that require investors to obtain reasonable returns shall be formulated by the financial department of the State Council and the competent tax department in conjunction with the relevant administrative departments of the State Council. Second, the state gives tax incentives and commends citizens, legal persons or other organizations that donate property to private schools in accordance with relevant regulations.
4. Credit support
The state encourages financial institutions to provide low-interest loans and long-term loans to private schools, so as to reduce the financial pressure on running private schools and support the development of private education.
5. Preferential land use
When building or expanding private schools, the people's government shall give preferential treatment in accordance with the relevant provisions on land use and construction for public welfare undertakings. According to the provisions of Article 23 of China's Land Management Law, the land use right of public welfare construction land is really necessary and can be approved and allocated by the people's government at or above the county level according to law. In other words, private schools can obtain land use rights for free.
Get a reasonable return
Article 51 of the Law on the Promotion of Private Education stipulates: "After deducting the cost of running a school, retaining the development fund and withdrawing other necessary expenses in accordance with relevant state regulations, the investor can get a reasonable return." Since China defines private education as a public welfare undertaking, investors in private schools should not earn returns from the balance of running schools. However, in order to encourage social forces to actively invest in running schools and promote the development of private education, it is stipulated that investors can get reasonable returns, but this return is an incentive return, not an investment return.
However, Article 47 of the Regulations: If a private school is in any of the following circumstances, the investor shall not be rewarded:
(1) publishing false enrollment brochures or advertisements to defraud money;
(two) to increase the fees and charges without authorization, and to raise the fees and charges, and the circumstances are serious;
(3) Illegally issuing or forging academic certificates and professional qualification certificates;
(4) defrauding a school license or forging, altering, buying, selling, renting or lending a school license;
(five) failing to conduct accounting and prepare financial accounting reports in accordance with the Accounting Law of People's Republic of China (PRC) and the unified accounting system of the state, resulting in confusion in financial and asset management;
(six) in violation of the provisions of the laws and administrative regulations of the state on the administration of tax collection, the tax authorities have punished him;
(seven) there are major security risks in school buildings or other educational and teaching facilities and equipment, and measures are not taken in time, causing heavy casualties;
(eight) the quality of education and teaching is low and the social impact is bad.
Investors who withdraw funds or misappropriate funds for running schools shall not get returns.
7. Private schools can set up school-running funds.
Article 39 of the Regulations stipulates that private schools may set up funds to accept donated property in accordance with relevant laws and administrative regulations and accept supervision.
Private schools can name school buildings or other educational, teaching and living facilities in the name of donors according to law. If the donor has made a special contribution to the development of private schools, private schools with higher academic qualifications can be approved by the education administrative department of the State Council according to the conditions stipulated by the state, and other private schools can be approved by the education administrative department or the labor and social security administrative department of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the conditions stipulated by the state. The name of the donor can be used as the name of the school.