终身教育发展：财税激励及政策取向

为研究现行税收政策对我国终身教育发展的激励作用,采用文献法和比较分析法对现行税收政策扶持与促进终身教育发展进行定性研究,对现行税收激励政策在促进和鼓励终身教育发展中取得的积极作用以及存在的问题与不足进行评析。由此说明,财税政策对支持终身教育有促进与激励作用。同时,运用财税政策调控工具激励我国终身教育的持续发展,进而针对性提出支持我国终身教育发展的财税激励政策建议。

Development of Lifelong Education：Fiscal and Tax Incentives and Policy Orientation

To study incentives brought by the current tax policy on the development of lifelong education in China,the application of literature and comparative analysis of the current tax policies to support and promote the development of lifelong education for qualitative research,and study on the current tax incentives to promote and encourage the development of lifelong education and comment on the positive and negative role.This shows that the fiscal policy to support the promotion of lifelong education and incentives.At the same time,encourage the use of fiscal policy tools to control the sustainable development of China’s lifelong education,and then targeted the development of lifelong education put forward recommendations in support of China’s tax incentive policy.