Finance And Tax Polices Of Non-government Funded Vocational Education And Its Investment In China

Vocational education is one of those strategic focuses of educational development in China. It is quite rational to develop the non-government funded mode of vocational education so as to enlarge the educational scale and promote competition, provide more selections and develop fairer education. However, non-government funded vocational education has not been booming since the publish of Law of Civilian-Run Education Promotion in China and its enforcement, and we still need to both expand its scale and raise its quality. Based on the problems of financial investment and taxes adjustment and used for reference the relevant theories of new institutional economics, this paper inquires into some specific problems related to commonweal, property right, finance, tax and investment incentives and so on. It is trying to provide some references for the policy-making of finance and tax of non-government funded vocational education in China.This paper is composed of the following five chapters.Chapter one is an introduction of research background, the relevant summarization of previous researches, research scope and focus, definition of related concepts, research methods and frame, etc.Chapter two is about the policies of the educational finance and tax, rules and laws. It recounts the history of non-government funded vocational education in China and its current finance and tax policies, the actual problems facing the non-government funded schools, and so on. These are the basis of this research.Chapter three inquires into the development and investment of our non-government funded vocational education. With all kinds of official statistics, this chapter gives a detailed interpretation of its developmental scale, financial investment, state of operation and so on. Then, some issues about finance and investment, management and administration have been analyzed.Chapter four probes into the system and functions of educational finance and tax policies. It introduces the financial strategies of public education in the wave of privatization in the United States and the orientation of educational taxes internationally. Then, it discusses the system and functions of non-government funded vocatioanl education in China.Chapter five tries to make a good finance and tax policy. This chapter analyzes the foundation of finance and tax policies in China, discusses the elementary frame of a good one and put forward some solutions of those major problems in current finance and tax policies in education.In the ending, this paper illustrates those elementary conclusions, defines some unfinished problems and expects some future research.