促进企业参与职业教育的财税激励政策分析

发布时间：2018-04-22 09:24

本文选题：职业教育 + 企业参与　；参考：《职业技术教育》2015年34期

【摘要】：企业参与是职业教育发展和质量提升的重要途径,由于企业参与职业教育的活动存在明显的正外部性,有必要由政府通过财税政策手段进行干预。从实践来看,各国政府主要采取直接补贴、税收优惠、培训征费和政府采购等手段来激励企业参与职业教育活动。我国政府目前鼓励企业参与职业教育的财税政策主要有税收优惠和培训征费两大类,存在立法缺位、制度安排不够细化、激励手段较少、缺乏针对小企业和弱势群体的优惠政策等问题。为有效激励企业参与职业教育,应从细化和落实相关政策规定,综合运用多种财政激励手段,丰富税收优惠形式和税种以及健全财税政策管理等方面予以改进和完善。
[Abstract]:Enterprise participation is an important approach to the development and quality improvement of vocational education. Due to the obvious positive externality of enterprises' participation in vocational education, it is necessary for the government to intervene by means of fiscal and taxation policies. In practice, the governments of various countries mainly adopt direct subsidy, tax preference, training levy and government procurement to encourage enterprises to participate in vocational education activities. At present, our government's fiscal and taxation policies to encourage enterprises to participate in vocational education mainly include two categories: tax preference and training levy, there is a lack of legislation, the institutional arrangement is not detailed enough, and the incentive means are less. Lack of preferential policies for small businesses and vulnerable groups. In order to encourage enterprises to participate in vocational education effectively, it is necessary to improve and perfect such aspects as refining and implementing relevant policies and regulations, synthetically using various financial incentives, enriching tax preferential forms and tax types, and improving the management of fiscal and taxation policies.
【作者单位】：首都经济贸易大学财政税务学院;首都经济贸易大学;
【基金】：国家社会科学基金“十二五”规划2011年度教育学重大课题“我国现代职业教育体系研究”(AJA110003),主持人:姜沛民
【分类号】：G719.2

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