“公平”是税收分配的基本原则,是税制改革的基本目标。独立学院是公办大学优质教学资源与社会资金相结合的产物,是高等教育改革的新尝试,对促进我国高等教育的发展做出了重要贡献,且独立学院作为民办非企业,与公办大学同属公益性事业,但在部分地区却和其他民办学校一样不能享受与公立大学同等的企业所得税优惠待遇。本文在分析我国部分省区对独立学院等民办学校征收企业所得税存在问题的基础上,借鉴有关国家的经验,提出尽快完善企业所得税制,对独立学院等民办学校的企业所得税制度实行公平的税收待遇。 “Fair ” is the basic principle of tax distribution, the basic goal of the tax reform. Independent colleges are the product of the combination of high quality teaching resources and social funds in public universities. They are new attempts to reform higher education and make important contribution to the development of higher education in our country. Independent colleges, as private non-enterprises, belong to commonweal with public universities However, in some areas, like some other private schools, they can not enjoy the same preferential treatment of corporate income tax as public universities. Based on the analysis of the existence of the enterprise income tax levied on private schools such as Independent Colleges in some provinces and autonomous regions in our country, this paper draws lessons from the experience of the countries concerned, proposes to perfect the enterprise income tax system as soon as possible and imposes fair tax treatment on the enterprise income tax system of private schools such as Independent Colleges .