Research On Tax Policy To Promote The Integration Of Production And Education In My Country's Vocational Educatio

In recent years,China's education reform has made remarkable achievements,and the overall level of education development has entered the ranks of the world.However,in terms of the internal structure of the education system,there is a problem of unbalanced development among all kinds of education at all levels.Take vocational education for example,on the one hand,due to the influence of people's traditional ideas,vocational education has a "natural disadvantage";on the other hand,due to the low enthusiasm of Chinese enterprises to participate in vocational education,the professional skills of vocational school students have declined,and the unique advantages of vocational education are increasingly weakened.This not only reduces the training quality of vocational school students,but also causes the mismatch between supply and demand of skilled talents between schools and enterprises.According to the statistics of relevant departments,there is a shortage of skilled talents in China.By 2020,the shortage of talents in China's manufacturing industry will reach about 22 million.The main reasons for the shortage of skilled talents are as follows: firstly,the total number of vocational education students in China is insufficient,for which measures have been taken to expand the enrollment of vocational schools;secondly,there is a structural contradiction between the supply and demand of vocational education talents in China,for which China proposes the strategy of integration of production and education,school enterprise cooperation,and encourages enterprises to participate in vocational education to improve the quality of vocational education and realize supply and demand matching.In 2019,the State Council issued the implementation plan of national vocational education reform,which clearly pointed out that vocational education has the same important position as general education,and proposed that the role of the government in vocational education should be changed from the leader to the overall manager,forming a diversified school running pattern.In the same year,the Ministry of education publicly solicited opinions from the public on the revised draft of the Vocational Education Law of the People's Republic of China(Draft for comments).By comparing the revised vocational education law,the author found that the biggest bright spot was that the draft highlighted "integration of industry and education" and "school enterprise cooperation".In the draft,the word "integration of industry and education" appeared 11 times,There are six words of "school enterprise cooperation",but none of them appeared in the Vocational Education Law of 1996.It can be seen that the integration of industry and education and the cooperation between schools and enterprises are important issues in the reform and development of Vocational Education in China,and also the inevitable trend of the reform and development of Vocational Education in China.At present,China's government plays a leading role in the development of vocational education.The national financial education funds become the main source of vocational education funds,and the investment of vocational education funds is arranged by the state as a whole.However,the participation of enterprises in vocational education is low,lacking the right of discourse and dominance.However,due to the difference between vocational education and general education,enterprises carry out "customized training" for talents according to the needs of enterprises and social production,while enterprises,as the "direct demander" of vocational education talents,are more aware of their own needs and standards for skilled talents.Therefore,the author believes that vocational education should be "employer led".However,in view of the low enthusiasm of Chinese enterprises to participate in vocational education,in order to attract enterprises to participate in vocational education,promote the integration of industry and education,and school enterprise cooperation,China has taken a series of measures,such as the legal form that the situation of school enterprise cooperation should be included in the corporate social responsibility report,and then use fiscal and tax policies to encourage enterprises to participate in vocational education.This paper focuses on the relevant tax policies to promote the integration of vocational education industry and education.Through the understanding of the development of vocational education and the current relevant policies,the author finds that it is the general trend to realize the vocational education from "government led" to "employer led".Therefore,the core point of this paper is to use tax policy to promote the transformation of vocational education from "government led" to "employer led".First of all,this paper analyzes the current situation of the development of Vocational Education in China,and finds that at present,the government plays a leading role in the development of vocational education,while the enthusiasm of enterprises to participate in vocational education is low,which will not only affect the quality of the development of Vocational Education,but also affect the process of deepening the integration of vocational education.Secondly,this paper analyzes the necessity of the transformation of vocational education from "government led" to "employer led" from theory and practice;at the same time,the author studies the relevant tax policies of promoting vocational education from "government led" to "employer led" at home and abroad,and finds that they can be roughly divided into two categories: tax preference and apprentice tax.The author analyzes the similarities and differences between them.Through detailed analysis and comparison,it is found that apprenticeship tax is helpful to realize the transformation of vocational education from "government led" to "employer led",while the effect of tax preference is limited.Therefore,the author initially made clear the idea that apprenticeship tax should be levied in China.On this basis,the author analyzes the feasibility of China's apprenticeship tax based on China's actual conditions,international experience and research results,and analyzes the problems and challenges that China may face when it starts to levy apprenticeship tax.In this regard,the author puts forward the suggestion of creating the apprentice tax system with Chinese characteristics,emphasizing that we should pay attention to the coordination of tax and fee when we start to collect apprentice tax,which can not only avoid the new tax to increase the tax cost of enterprises,but also realize part of "fee to tax",so as to provide stable education funds and reasonable income source structure for China's vocational education,and also help China's vocational education Education has changed from "government led" to "employer led".This paper is divided into six chapters.The introduction explains the background of the topic,the significance of the research,the content and ideas,as well as the innovation and shortcomings.The second chapter analyzes the theoretical basis,combing the current vocational education related tax policy and in-depth analysis of its problems,and introduces the current situation of vocational education and industry education integration in China.In the third chapter,the author divides the tax policies to promote the integration of vocational education industry and education into two categories: tax preference and apprenticeship tax,and analyzes their similarities and differences,pointing out that apprenticeship tax can truly realize the transformation of vocational education from "employer led" to "employer led".At the same time,the author analyzes the necessity of the transformation of vocational education from "government led" to "employer led" from theory and practice.In the fourth chapter,the author selects four countries,Britain,France,Germany and Denmark,and makes a comparative analysis of the specific policy content and effect of the apprenticeship tax policy of each country.Then in the fifth chapter,the author analyzes the feasibility of the "Apprentice tax" in our country according to the actual conditions,international experience and research,and analyzes the problems and challenges that our country may encounter in the process of collecting the apprentice tax.Therefore,in chapter six,the author clearly puts forward that apprenticeship tax can be levied in China,and designs apprenticeship tax system with Chinese characteristics according to the actual situation of China,and puts forward suggestions on the establishment of tax coordination mechanism.The author hopes to promote the integration of production and education of Vocational Education in China through reasonable tax system design and tax coordination mechanism.