终身教育发展:财税激励及政策取向  

Development of Lifelong Education:Fiscal and Tax Incentives and Policy Orientation

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作  者:杨京钟[1] 

机构地区:[1]黎明职业大学经贸系,福建泉州362000

出  处:《江南大学学报(人文社会科学版)》2012年第2期81-85,共5页Journal of Jiangnan University:Humanities & Social Sciences Edition

基  金:福建省教育科学"十二五"规划2011年度课题研究项目(项目号:FJCGGJ11-106)

摘  要:为研究现行税收政策对我国终身教育发展的激励作用,采用文献法和比较分析法对现行税收政策扶持与促进终身教育发展进行定性研究,对现行税收激励政策在促进和鼓励终身教育发展中取得的积极作用以及存在的问题与不足进行评析。由此说明,财税政策对支持终身教育有促进与激励作用。同时,运用财税政策调控工具激励我国终身教育的持续发展,进而针对性提出支持我国终身教育发展的财税激励政策建议。To study incentives brought by the current tax policy on the development of lifelong education in China,the application of literature and comparative analysis of the current tax policies to support and promote the development of lifelong education for qualitative research,and study on the current tax incentives to promote and encourage the development of lifelong education and comment on the positive and negative role.This shows that the fiscal policy to support the promotion of lifelong education and incentives.At the same time,encourage the use of fiscal policy tools to control the sustainable development of China's lifelong education,and then targeted the development of lifelong education put forward recommendations in support of China's tax incentive policy.

关 键 词:终身教育 财税政策 激励 取向 

分 类 号:F810.422[经济管理—财政学]

 

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