促进湖南职业教育校企合作的财税政策研究

A Study on the Fiscal and Tax Policies to Promote the Cooperation between Schools and Enterprises in Hunan Vocational Education

校企合作教育是一种以市场和社会需求为导向的运行机制,是学校和企业双方共同参与的人才培养过程。本文通过湖南省职业教育校企合作的发展概况,分析了财税政策在湖南省职业教育校企合作发展过程中存在的不足,并且从财政拨款、政府采购、绩效预算、转移支付、财政资助和税收优惠等方面对湖南省职业教育校企合作的发展提出相应的政策建议。

School-enterprise cooperative education is a kind of market and social demand-oriented operation mechanism, which is the talent training process participated by both schools and enterprises. This paper analyzes the shortcomings of the fiscal and taxation policy in the development of vocational and technical schools in Hunan Province, provides corresponding policy recommendations from the aspects of financial appropriation, government procurement, performance budget, transfer payment, financial subsidy and taxation concessions for the school-enterprise cooperation development of vocational education in Hunan Province.