Research On Fiscal Policy For Promoting Investment In Human Capital

Human capital is the key factor of competition among corporations and countries in high-teche poch. In vestment of human capital is more important than before.As a result of the market flaw, the exterior characteristic which the labor force resources has, purely depends upon the market the strength, cannot completely solve to the labor force resources fund investment question. In order to obtains the development in the new century to take the initiative, makes up the difficult position which the market human capital investment malfunctions, the government should enlarge to the human capital investment dynamics, puts with emphasis on the education investment, the hygienic medical service investment, labor movement investment and so on. The government is restricted in the financial resource, unlimited increasing to the human capital investment, enhances the human capital storage quantity with difficulty, purely depends upon the government the public education investment to be by far insufficient, the government invests needs to coordinate the folk investment is the enterprise and individual investment. The enterprise and a person similarly receives each kind of factor to the education investment the influence. Under the our country special national condition, the folk human capital investment enthusiasm is not high, the quality is low, our country needs set of effective drives policies to change this present situation. The tax revenue drive policy is remarkable to the folk human capital investment influence effect, in stimulated in the folk human capital investment to play the role which could not be substituted, therefore, established an entire set of perfect tax revenue drive policy. This article through to our country human capital finance investment comparison and the human capital investment tax revenue preferential policy analysis, consummates our country expenditure policy, establishes our country set of systems the tax revenue drive and the restraint mechanism, improves the human capital investment present situation, speeds up the economical development, proposed own view, have a higher theory and the practical significance.The article is divided into four sections, the first part, describes the human capital theory and analyzes the status of human capital. The second part, analyzes the basis of the fiscal policy investing in human capital theory. The third part, Analyzes the financial situation of the investment in human capital, investment in human capital in the analysis of foreign policy on the basis of expenditure, our...