教育作为人力资本的主要方式,对一国经济起着很重要的作用,在国民经济的增长中,有1/3来自于教育。因此许多国家积极运用财税政策保证教育的优先发展。本文通过介绍西方国家的一些有特色的教育财税政策,结合我国实际,提出了一些有益于我国教育事业发展的财税政策。 As the main mode of human capital, education plays an important role in a country’s economy. One third of the growth in the national economy comes from education. Therefore, many countries actively use fiscal policy to ensure the priority of education. This article introduces some fiscal education and taxation policies with special characteristics in the western countries and puts forward some fiscal and tax policies that are beneficial to the development of our country’s education in light of the reality of our country.