摘要
当前,我国非学历教育面临的不公平待遇依然存在,企业参与职业教育的积极性不高,一线高技能人才严重匮乏,这已成为我国职业教育发展的一大瓶颈。其直接原因是激励制度不健全,税收制度中的公平性、税收优惠方式和力度等方面都存在瑕疵,企业得不到实惠。构建和完善适合我国国情的、能够促进企业培训大力发展的税收激励制度是当务之急。
The current China＇s industries and enterprises to participate in vocational education is not high,which has become the major bottleneck of vocational education development in China.The main reason is the lack of appropriate incentive system,in particular the tax incentive system,the existence of non-academic education is not fair treatment,lack of business training organizations founded by tax support,tax concessions due to science,which led enterprises to participate in vocational education initiative not high.Therefore,to find a suitable vocational education in China＇s national conditions to promote rapid progress of development and corporate tax incentives path for the development of vocational education and create a favorable external environment.
出处
《天津师范大学学报（社会科学版）》
CSSCI
北大核心
2011年第2期57-61,共5页
Journal of Tianjin Normal University(Social Science)
基金
全国教育科学规划项目(FFB090661)
关键词
职业教育
职业培训
税收激励
industries and enterprises
vocational education
tax incentives
