促进企业人力资本投资的税收政策分析-公共政策分析专业论文.docxVIP

employee education funds and staff wages. Then, this article carry on an brief assessment on our countrys tax policy. Analysis found that tax policy can really affect enterprise human capital investment, and they play a positive role. At the same time, the tax policy generates positive incentive effect on enterprise human capital return and output. Finally, based on our country present situation and foreign experience, this paper puts forward some perfecting suggestions on tax policy to promote enterprise human capital investment. The paper believes that our country should not only design policy from the macro level, but also improve concrete from micro level. Macro suggestions mainly include legal level, design principles, objective adjustment, micro suggestions contains propaganda, pertinence, attractive, incentives, favorable areas, monitoring and evaluation, etc. Key words: Human capital investment, Staff training, Tax policy 目 录 中文摘要 ································································································ I 英文摘要 ······························································································· II HYPERLINK \l _bookmark0 1 绪 论 1 HYPERLINK \l _bookmark1 1.1 研究背景及意义 ···················································································· 1 HYPERLINK \l _bookmark2 1.1.1 研究背景 ······················································································· 1 HYPERLINK \l _bookmark3 1.1.2 研究意义 ······················································································· 1 HYPERLINK \l _bookmark4 1.2 基本概念····························································································· 2 HYPERLINK \l _bookmark5 1.2.1 人力资本投资·················································································· 2 HYPERLINK \l _bookmark6 1.2.2 税收政策 ······················································································· 2 HYPERLINK \l _bookmark7 1.3 国内外研究现状 ···········