国外促进培训和技术发展的税收优惠政策——以日本、新加坡、韩国为例

Preferential Tax Policies for Promoting Training and Skill Development in Foreign Countries:The Cases of Japan,Singapore and South Korea

本文分析了税收政策干预培训和技术发展的理论依据,并简要介绍了日本、新加坡和韩国实施的3种典型方案,即税收扣除方案、培训成本返还和培训津贴方案、税收津贴方案,最后归纳出一些经验和启示。

This paper analyzes the theoretical foundation of tax policy intervention training and skill development, and introduces three typical schemes which have been employed by Japan, Singapore and South Korea, namely, the tax deduction scheme, the training cost reimbursement and training subsidy scheme as well as the tax allowance scheme, and eventually comes out with a summarized experiences and revelations.