内容摘要：

伴随着中国改革开放进程的深入，中外合作办学呈现出加速发展的势头。本文从分析中外合作办学项目的办学形式及项目性质入手，探讨了如何规范和强化对外国教育机构取得的合作办学收入的税收征管。

关键词：中外合作办学项目　学历教育　常设机构　税收征管

abstract：based on analysis of the forms and characteristics of cooperative projects by chinese and foreign educational institutes, this article discusses ways to normalize and improve tax collection and administration towards earnings of overseas educational organizations from the cooperative projects.

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