调整税收政策导向与促进人力资本投资研究

A Research on Adjusting the Direction of Taxation Policy and Facilitating Human Capital Investment

人力资本是技术创新的源泉,是内生经济的原动力,但人力资本的形成需要足够的投资,这种投资主要来源于政府,但也需要企业、个人投资。企业、个人投资的欲望,应该由国家的税收政策加以引导,以促进人力资本的投资。目前,我国的税收政策在人力资本投资方面的导向作用尚不明显,应加以必要的调整。

Human capital is the source for technology innovation and the motive power for the inherent economy. The formation of human capital needs enough investment. This kind of investment mainly comes from the government, but investments from enterprises and individuals are needed, too. The appetite of enterprises and individuals should be guided by the nation’s tax policy in order to facilitate human capital’s investment. At present, the guidance function of our country’s tax policy in the respect of human capital investment is not evident , so it is needed to adjust.