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近年来,中外合作办学在我国呈现加速发展的势头,而其中所涉及境外教育机构的非居民税收问题却一直是税收管理中的薄弱环节.本文通过对目前国内中外合作办学的类型分析,结合我国现行相关税收政策,辨析境外教育机构取得收入的性质,进而明确征税的依据和方式,并针对目前税收管理上存在的问题提出改进建议,为加强和完善非居民税收管理提供参考.“,”In recent years, Sino-foreign cooperation in running schools shows rapid development momentum in China, in which non-resident tax issues in tax administration involved with foreign educational institutions are the weakness. On the basis of current tax policy in effect, by analyzing the pattern of sino-foreign cooperation in running schools, this paper differentiates and analyzes the nature of the income made by foreign educational institutions and then clarifies the basis and approach for tax collection, and finally tables a proposal on tax administration for existing issues in order to strengthen and improve non-resident tax administration.