退税政策在早期保育与教育发展中的作用分析——以美国政府针对企业的退税政策为例

On the Function of American Tax Credit Policy in Early Education

给予那些为保育和教育提供支持的企业以一定额度的退税,是美国一些州政府普遍采取的措施。当前,我国政府出台的相关政策文件也在强调要引导企业为幼儿教育发展提供支持。对美国政府针对企业实施的以促进早期保育和教育发展为目的的退税政策的分析表明,我国中央和地方政府如果想要制定和实施退税政策,以鼓励企业支持儿童保育与教育事业发展,就必须建立操作性较强的退税机制,调动企业提供儿童保育服务的积极性,通过多种途径帮助企业全面了解退税政策,并确定合理恰当的退税比例。

Providing support to the enterprises with tax credits is one of the general measures taken by some U.S. states governments. At present, Chinese governments stressed to guide enterprises to provide support for early childhood education. The analysis of tax credits policy in the USA, will give Chinese central and local governments some inspiration on how to encourage enterprises to support early childhood education.