美国联邦政府大学生税收资助政策的发展历程研究

A Study of the Development History of Tax Credit Policy of College Students by the United States(US)Federal Government

自20世纪90年代后期美国联邦政府推行大学生税收资助政策以来,到目前已基本形成了以税收抵免、税收扣除和税前不计列为主要内容的大学生税收资助体系,该项政策已成为美国高等教育资助政策中的重要资助方式。当前,我国已经跨入高等教育大众化阶段,高等教育需求的日益多元化对我国高校资助政策提出了更高的要求。深入分析美国联邦政府大学生税收资助政策从无到有的建立、发展历程,对于完善我国高等教育税收资助体系,使更多家庭和个人有机会接受高等教育,推动高等教育大众化进程和教育"供给侧"改革具有重要的借鉴意义。

Since the tax credit policy for college students was carried out by the US federal government in the late 1990 sthe complete tax credit system has been formed which consists of tax credit,tax deductions and pre-tax estimates.It has become the most important part of the Higher Educational Aid Policies in the United States nowadays.At present,China has entered the stage of popularization of higher education,and the diversified demands for higher education raise higher requirement for the tax credit policy in colleges.Thus,it is of great significance to analyze the development history of US federal government＇s tax credit policy which is conducive to the perfection of higher education tax support system in China.It provides higher education chances to more families and individuals and promotes the popularization of higher education and the＂supply-side＂reform of education.