發(fā)布時間：2018-09-01 13:23

【摘要】：民國初期政府視職業(yè)教育為實用教育和生利教育,于是以民國初期的稅制改革為契機制定了"職業(yè)教育專項稅"。民國初期的職業(yè)教育"專稅"稅源廣泛,經(jīng)費使用獨立性強;稅由法制,經(jīng)費使用規(guī)范有序;分工明確,稅收監(jiān)管機制健全。以史為鑒,現(xiàn)代職業(yè)教育的發(fā)展也應(yīng)該"量能"課征職業(yè)教育"專稅",加大對職業(yè)教育的財政投入;加大"費""稅"改革力度,規(guī)范職業(yè)教育專稅的征稽與監(jiān)管機制;提升"造血"功能,拓展職業(yè)教育的經(jīng)費自給能力。
[Abstract]:In the early period of the Republic of China, the government regarded vocational education as practical education and income education, so it took the tax system reform in the early period of the Republic of China as an opportunity to formulate the "special tax on vocational education". In the early period of the Republic of China, the vocational education "special tax" had a wide source of tax, strong independence in the use of funds; the tax was regulated by the legal system, the use of funds was orderly, the division of labor was clear and the tax supervision mechanism was sound. Taking history as a mirror, the development of modern vocational education should "measure" and levy "special tax" on vocational education, increase the financial input to vocational education, strengthen the reform of "fee" and "tax", and standardize the collection and supervision mechanism of special tax for vocational education. Promote the function of hematopoiesis and expand the ability of self-financing of vocational education.
【作者單位】： 南京郵電大學(xué)教務(wù)處;南京郵電大學(xué)教育科學(xué)與技術(shù)學(xué)院;
【分類號】：G719.20

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