支持和规范民办教育发展，是国家基本制定有关法律规范的基本价值导向。如何支持和规范民办教育的发展，不同时期侧重点有所不同，采取的措施也有很大差异。分类管理制度实施后，民办教育发展的政策导向是在规范的基础上进一步扶持。但是，《民办教育促进法》修订并实施后，引发社会对民办教育分类管理制度是“促进”还是“促退”的质疑；现有扶持政策的不足，导致民办学校在分类登记过程中面临“非营利”还是“营利”的选择难题；当前的土地扶持措施导致民办学校陷入土地“得”与“失”的困境；已有文献缺乏对民办学校土地扶持的专门研究及实证研究，面对土地“供”与“求”的矛盾，未能有效回应。本文聚焦民办教育分类管理制度实施以后，民办学校土地困境和土地扶持法律制度现状，在实地调研的基础上，结合文献支撑，根据民办学校的分类，探讨如何构建合理、完善、差别化的民办学校土地扶持法律制度。

梳理民办教育分类管理与土地扶持相关的已有研究文献，是论文写作的前提和依据，为本文提出研究问题、分析研究问题、解决研究问题的全过程提供诸多启示。在提出问题阶段，民办学校土地扶持相关研究的已有进展和存在的不足，为本文指明研究空间；在分析问题阶段，已有文献中的研究方法和研究内容，有利于本文深入挖掘访谈资料、分析民办学校用地困境的表现和原因；在解决问题阶段，已有文献中的对策建议，为本文对策建议部分的写作提供直接启示。本文遵循“分类管理——分类扶持——土地扶持”逐步聚焦的逻辑思路，来撰写文献综述，分别梳理了民办教育分类管理的相关研究、民办学校扶持的相关研究、民办学校土地扶持的相关研究，在这之后对已有文献进行评述。

理论——制度——现实，三者相互联系。探究民办学校土地扶持的现状、问题、原因，提出解决对策，必须要进行理论思考、制度分析、现状调查。在理论思考部分，教育公共性理论为本文提供价值基础，土地供给与需求理论为本文指明研究路径。在制度分析部分，本文梳理了国家层面的法律法规和地方层面的规范性文件，重点分析了民办学校土地扶持的直接规定以及相关税收优惠2个方面的法律规范。在现状调查部分，本文介绍了调查过程，借助调查研究收集的数据，分析民办学校分类登记情况和土地供给情况。对调查结果进行讨论，发现民办学校土地扶持的法律规范不够完善、多部门协调难度大。

根据以上研究，本文提出完善民办学校土地扶持法律规范的建议。一是，以重点问题为突破口，国家层面补充制定法律规范予以指导。一方面，明确重新登记时的土地变性与价格计算问题；另一方面，明确民办学校分类登记中的土地税收政策。二是，地方制定可操作的实施举措，促进民办学校土地扶持落地。一方面，地方各级政府要在上级规定基础上创新举措；另一方面，吸收借鉴先进地方的经验。三是，教育部门加强对民办学校用地的统筹规划。四是，增强部门间的沟通与合作，切实保障民办学校用地优惠。

根据内容需要，本文共分为五章。第一章绪论，第二章民办学校土地扶持的理论依据，第三章民办学校土地扶持法律规范的文本分析，第四章民办学校土地扶持的调查研究，第五章完善民办学校土地扶持法律规范的建议。

Supporting and regulating the development of private education is the basic value orientation for the state to basically formulate relevant legal norms. How to support and standardize the development of private education, the focus of different periods is different, and the measures taken are also very different. After the implementation of the classified management system, the policy orientation for the development of private education is to further support on the basis of norms. However, after the "Private Education Promotion Law" being revised and implemented, the society has questioned whether the classified management system of private education is "promoting" or "promoting withdrawal"; the lack of existing support policies has led to the dilemma that private schools are faced with the difficult choice between non-profit” and “profit-making” in the process of classified registration; the current land support measures have led to the dilemma of “gain” and “loss” of land for private schools; the existing literature lacks special research and empirical research on land support for private schools, and fails to respond effectively to the contradiction between land "supply" and "demand". This paper focuses on the land predicament of private schools and the status quo of the legal system for land support after the implementation of the classified management system for private education. On the basis of field research, combined with literature support, this paper discusses how to build a reasonable, perfect and differentiated legal system for land support for private schools.

Combing the existing research literature on the classified management of private education and land support is the premise and basis for writing the paper, and provides many inspirations for the whole process of raising research questions, analyzing research questions, and solving research questions. In the stage of raising questions, the existing progress and deficiencies in the research on land support for private schools indicate the research space for this paper; in the stage of problem analysis, the research methods and research contents in the existing literature are helpful for this paper to dig deeper into the interview data, Analyze the manifestations and causes of the land use dilemma of private schools; in the problem solving stage, there are existing countermeasures and suggestions in the literature, which provide direct inspiration for the writing of the countermeasures and suggestions in this article. This paper follows the logical thinking of "classified management-classified support-land support" to write a literature review, sorting out the related research on classified management of private education, related research on private school support, and related research on private school land support, followed by a review of the existing literature.

Theory-system-reality, the three are interrelated. To explore the current situation, problems and reasons of land support for private schools, and to propose solutions, it seems necessary to carry out theoretical thinking, institutional analysis, and current situation investigation. In the theoretical thinking part, the education publicity theory provides the value basis for this article, and the land supply and demand theory points out the research path for this article. In the part of system analysis, this paper combs the national laws and regulations and the local normative documents, and focuses on analyzing the legal norms in two aspects: differentiated land support for private schools, and related tax incentives. In the current situation investigation part, this paper introduces the investigation process, and analyzes the classified registration situation and land supply situation of private schools with the help of the data collected by the investigation and research. After discussing the survey results, it is found that the legal norms for land support for private schools are not perfect, and it is difficult to coordinate multiple departments.

Based on the above research, this paper puts forward proposals for improving the legal norms of land support for private schools. First, take key issues as breakthroughs, and supplement the formulation of legal norms at the national level for guidance. On the one hand, clarify land variability and price calculation issues on re-registration; on the other hand, clarify the land tax policy in the classified registration of private schools. Second, local governments formulate actionable implementation measures to promote the implementation of land support for private schools. On the one hand, local governments at all levels should innovate measures on the basis of higher-level regulations; on the other hand, experience in advanced places worth learning. Third, the education department strengthens the overall planning of land for private schools. Fourth, strengthen the communication and cooperation between departments, to effectively guarantee the preferential land use for private schools.

According to the content needs, this paper is divided into five chapters. Chapter 1 Introduction. Chapter 2 Theoretical Basis of Land Support for Private Schools. Chapter 3 Text Analysis of Laws and Regulations on Land Support for Private Schools. Chapter 4 Investigation and Research on Land Support for Private Schools. Chapter 5 Suggestions on Improving the Legal Norms of Land Support for Private Schools.