摘要
英国学徒税制度自2017年实施以来,在筹集学徒培训经费、促进学徒培训等方面取得了不少成效。但该制度仍存在学徒培训数量不均衡、质量不理想及税费使用机制不够人性化等问题。从短期来看,学徒税制度将会继续针对现有的不足进行调整与完善;从长期来看,学徒税制度的发展将会侧重于发挥其社会责任职能,以及获取更大的社会经济效益。
Since its implementation in 2017,the English apprenticeship tax Levy has made a lot of achievements in raising funds and promoting apprenticeship training.However,there are still some problems in the system,such as the imbalance of apprenticeship training quantity,the unsatisfactory quality,and the inconvenience in the process of using taxes and fees.In the short run,the apprenticeship tax levy will continue to adjust and improve for the existing deficiencies;In the long run,the development of apprenticeship tax levy will focus on its social responsibility function and obtain greater social and economic benefits.
出处
《职教通讯》
2021年第7期24-29,共6页
Communication of Vocational Education
基金
2018年度湖南省教育厅科学研究重点项目“产教融合背景下职业教育与区域发展协同创新研究”(项目编号:18A039)。
关键词
职业教育
英国
学徒税制度
vocational education
England
apprenticeship tax levy
