民国初期职业教育“专税”政策研究
发布时间：2018-09-01 13:23
【摘要】：民国初期政府视职业教育为实用教育和生利教育,于是以民国初期的税制改革为契机制定了"职业教育专项税"。民国初期的职业教育"专税"税源广泛,经费使用独立性强;税由法制,经费使用规范有序;分工明确,税收监管机制健全。以史为鉴,现代职业教育的发展也应该"量能"课征职业教育"专税",加大对职业教育的财政投入;加大"费""税"改革力度,规范职业教育专税的征稽与监管机制;提升"造血"功能,拓展职业教育的经费自给能力。
[Abstract]:In the early period of the Republic of China, the government regarded vocational education as practical education and income education, so it took the tax system reform in the early period of the Republic of China as an opportunity to formulate the "special tax on vocational education". In the early period of the Republic of China, the vocational education "special tax" had a wide source of tax, strong independence in the use of funds; the tax was regulated by the legal system, the use of funds was orderly, the division of labor was clear and the tax supervision mechanism was sound. Taking history as a mirror, the development of modern vocational education should "measure" and levy "special tax" on vocational education, increase the financial input to vocational education, strengthen the reform of "fee" and "tax", and standardize the collection and supervision mechanism of special tax for vocational education. Promote the function of hematopoiesis and expand the ability of self-financing of vocational education.
【作者单位】： 南京邮电大学教务处;南京邮电大学教育科学与技术学院;
【分类号】：G719.20
本文编号：2217338
[Abstract]:In the early period of the Republic of China, the government regarded vocational education as practical education and income education, so it took the tax system reform in the early period of the Republic of China as an opportunity to formulate the "special tax on vocational education". In the early period of the Republic of China, the vocational education "special tax" had a wide source of tax, strong independence in the use of funds; the tax was regulated by the legal system, the use of funds was orderly, the division of labor was clear and the tax supervision mechanism was sound. Taking history as a mirror, the development of modern vocational education should "measure" and levy "special tax" on vocational education, increase the financial input to vocational education, strengthen the reform of "fee" and "tax", and standardize the collection and supervision mechanism of special tax for vocational education. Promote the function of hematopoiesis and expand the ability of self-financing of vocational education.
【作者单位】： 南京邮电大学教务处;南京邮电大学教育科学与技术学院;
【分类号】：G719.20
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