人才使用税开征的理论依据与税制构想

为明晰企事业单位与国家在人才培养付费与使用受益中的权利义务关系，建立用人单位直接负担教育用费的成本分担和收益分享机制，消除人才使用中现存的闲置浪费、效率不高现象，增加教育资金筹集的新渠道。本文建议开征人才使用税取代教育附加，并对人才使用税开征的理论依据、社会效应及税制设计等展开系统、全面的探讨。

A Theoretical Foundation of Employing the Tax on the Talent and a Conception of Tax System

In order to make clear the rights and duties relationship between the state and corporation in training and employing talents, we suggest setting up a value-sharing mechanism in employing talents paying the education fee by the state and corporation.It will result in eliminating the waste and reducing the inefficiency of employing the talent and getting a new resource of educational fund.This paper suggests imposing a tax on employing the talent to replace the extra change of education and deliberates systematically the theoretical foundation,social effect and the influence on the tax system of the tax on employing the talent.