The government buying services from private kindergartens. Marketization of non-government education in time, which is beneficial to non-government education business of the enterprise. Promotion of the government and social capital (PPP) model of cooperation, encourage social capital to participate in education infrastructure construction and operation management, to provide professional services. Actively encourage public kindergarten and private nursery school purchase management services, teaching resources, and scientific research.
The preferential tax and land policy of the kindergarten. Non-profit kindergarten policy interpretation: the kindergarten for self-use real estate, land, property tax, urban land use tax shall be exempted. Electricity, water, gas, heat, and perform the same as the public kindergarten price policy. On the land policy, land for private kindergarten construction by science and education management. Non-profit private kindergarten enjoy public kindergarten equal policy, according to the transfer and supply of land; Reading: profit-making kindergartens policy according to the country by science and education of land management policy of land supply. Only an intention of the land, according to provide land by agreement. Need to impose value added tax, enterprise income tax, but still maintain other tax incentives.
Reading: from the point of policy, whether profit or non-profit, non-governmental kindergartens have been unprecedented support, from the market access to the teachers, the teaching direction, the student financial assistance, are clearly preferential support policy. And the primary difference between for-profit and nonprofit, is to see money is for dividends to shareholders, continued into the kindergarten construction operation. Part of the social capital returns into consideration, can consider to open profit-making kindergartens.
In addition, most existing private kindergarten in order to obtain "reasonable return" for the purpose of running, and invested a lot of assets in the process of long-term education and enjoy a lot of preferential land, taxes and fees. Hence financial accounting rules is a focus of attention of the schools is the key reason for final classification of the kindergarten.