摘要
产教融合是加快构建现代职业教育体系、推动人才建设的重要抓手之一,是中国式现代化的创新实践,而税收则是激励产教融合事业快速发展的重要政策工具。本文从我国产教融合建设的现状出发,梳理现阶段我国税收赋能产教融合的相关政策,探讨我国税收支持产教融合面临的问题,并就进一步加大税收政策支持力度、助力产教融合事业持续发展提出优化建议。
The integration of production and education is one of the important starting points to accelerate the construction of modern vocational education system and promote the construction of talents,as well as an innovative practice of Chinese modernization.Taxation is an important policy tool to stimulate the rapid development of the integration of production and education.Based on the current situation of the integration between industry and education in China,this paper reviews the relevant policies of tax enabling of the integration of industry and education at the present stage,discussing the problems of current tax policies to support the integration of industry and education.On this basis,the paper puts forward some suggestions on increasing the tax policy support further and helping the sustainable development of the integration of industry and education.
出处
《税务研究》
CSSCI
北大核心
2023年第8期127-131,共5页
关键词
产教融合
税收优惠
增值税
企业所得税
个人所得税
Integration between Industry and Education
Tax Incentives
VAT
Corporate Income Tax
Income Tax