促进企业参与职业教育的财税激励政策分析  

Analysis on the Fiscal and Tax Policy Promoting the Enterprises Participating in Vocational Education

作　　者：张立彦[1] 孙善学[2] 

机构地区：[1]首都经济贸易大学财政税务学院 [2]首都经济贸易大学

出　　处：《职业技术教育》2015年第34期19-23,共5页Vocational and Technical Education

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

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。Enterprises＇ participation is an important way for the vocational education development and quality promotion, and government intervention is necessary in that the activities of enterprises＇ participation have obvious positive externalities. In practice, many countries use policy instruments to encourage enterprises to participate in vocational education, such as direct subsidy, tax break, training collection and government procurement, etc. The current fiscal and tax policy measures for promoting the enterprises＇ participation mainly include tax break and training collection in China, which show the problems of weak legislation, rough system arrangement, insufficient stimulus tools and lack of policy to help small enterprises and disadvantaged groups. To effectively encourage enterprises to participate in vocational education, we should take steps to specify and implement relative policy regulation, use multiple stimulus fiscal tools, manipulate various taxes and types of tax breaks as well as improve the administration of fiscal and tax policy, etc.

关 键 词：职业教育 企业参与 外部效应 财税激励政策 

分 类 号：G719.2[文化科学—职业技术教育学]