实现人力资本密集型发展方式的税收政策选择

On the Tax Policy Options to Realize the Human-Capital-Intensive Development Mode

加快发展方式从物质资本密集型向人力资本密集型转变,不仅是节约能源资源、实现可持续发展的需要,也是从根本上增强发展后劲、解决人口大国充分就业的必然要求。税收政策作为调控经济社会发展的重要杠杆,既要着眼于提高物质资本的使用效率,又要着眼于加快人力资本的积累速度,促进经济发展方式从主要依靠投资拉动、第二产业拉动的物质资本密集型转变到主要依靠消费拉动、第三产业拉动的人力资本密集型。

Speeding up the transition of China＇s economic development from the physical-capital-intensive mode to the human-capitalintensive one is important for us. The reasons are not only to save energy and natural resources to ensure the country＇s sustained development, but also to strengthen its development potential and realize its full employment basically. The tax policy, as an important tool to regulate the economic and social development, should be focused on both improving the efficiency of consumption of physical capital and speeding up the accumulation of human capital. And that will facilitate shifting the investment and second-industry-based physical-capital-intensive development mode to the consumption and tertiary industry-based human-capital-intensive one.