| 海峡两岸支持教育发展的财税政策比较与借鉴 |
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| 引用本文： | 杨京钟.海峡两岸支持教育发展的财税政策比较与借鉴[J].江南大学学报(人文社会科学版),2011,10(2):81-86. |
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| 作者姓名： | 杨京钟 |
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| 作者单位： | 黎明职业大学,福建,泉州,362000 |
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| 基金项目： | 福建省教育厅2009年B类人文社会科学研究项目 |
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| 摘 要： | 为研讨大陆和台湾地区支持教育发展的财税政策激励作用,采用对比分析法对海峡两岸财税政策促进各自的教育发展进行定性研究。研究结果表明：大陆应借鉴台湾教育财税政策的成熟经验为我所用,运用财税政策激励大陆教育的持续发展,优化和完善自身在促进教育发展方面的财税政策体系。
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| 关 键 词： | 教育发展 海峡两岸 财税政策 借鉴 |
Comparison and Reference of the Cross Strait Finance and Taxation Policies to Support Educational Development |
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| YANG Jing-zhong.Comparison and Reference of the Cross Strait Finance and Taxation Policies to Support Educational Development[J].Journal of Southern Yangtze University:Humanities & Social Sciences Edition,2011,10(2):81-86. |
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| Authors: | YANG Jing-zhong |
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| Institution: | YANG Jing-zhong(Liming Vocational University,Quanzhou 362000,China) |
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| Abstract: | In order to discuss the incentives of finance and taxation policies supporting educational development of the mainland and Taiwan,by comparative analysis,there is a qualitative research of finance and taxation policies promoting the respective educational development of the two sides across the Taiwan Strait.The results show: The mainland should profit from the mature experience of Taiwan educational and fiscal policies for our own use,conduct finance and taxation policies to drive the sustainable development of the mainland education optimize and improve our own finance and taxation policy systems in the promotion of educational development. |
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| Keywords: | Educational Development the Cross Strait Finance and Taxation Policy Reference |
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