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自20世纪90年代后期美国联邦政府推行大学生税收资助政策以来,到目前已基本形成了以税收抵免、税收扣除和税前不计列为主要内容的大学生税收资助体系,该项政策已成为美国高等教育资助政策中的重要资助方式。当前,我国已经跨入高等教育大众化阶段,高等教育需求的日益多元化对我国高校资助政策提出了更高的要求。深入分析美国联邦政府大学生税收资助政策从无到有的建立、发展历程,对于完善我国高等教育税收资助体系,使更多家庭和个人有机会接受高等教育,推动高等教育大众化进程和教育“供给侧”改革具有重要的借鉴意义。
Since the late 1990s the United States federal government to implement tax subsidies for college students, so far has basically formed a tax credit, tax deduction and pre-tax excluding as the main content of tax subsidy system for students, the policy has become the United States higher Education Funding Policy in the way of major funding. At present, our country has stepped into the popularization stage of higher education. The increasing diversification of the demand for higher education has set higher requirements for our country’s university subsidy policy. In-depth analysis of the federal government college tax subsidy policy from scratch to establish and develop the process of improving the system of tax subsidies for higher education in China, so that more families and individuals have the opportunity to receive higher education to promote the progress of higher education and education Side "reform has important reference value.