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随着知识经济时代的到来,人力资本对经济增长的贡献越来越大,如何有效地促进在职人员的技术培训,成为20世纪90年代以来广受关注的话题。本文论述了我国课征强制培训税的必要性,并在借鉴国际经验的基础上,分析了我国“费改税”的主要原因,进而设计了比较具体的课征方案,最后对培训基金、管理机构及实施办法作了简要的介绍说明。
With the advent of the era of knowledge economy, the contribution of human capital to economic growth is getting bigger and larger. How to effectively promote the technical training of serving staff has become a topic of widespread concern since the 1990s. This paper discusses the necessity of imposing compulsory training tax in our country and analyzes the main reasons of “tax reform” in our country on the basis of using international experience for reference, and then designs a more specific program of levying tax. At last, , Management agencies and implementation methods made a brief introduction.