专门人才使用税:企业分担高等教育的新视点

我国企业是高等教育大发展的最大利益获得者.依据马克思主义社会再生产理论和劳动价值学说,遵循受益原则、支付能力原则和社会公平原则,企业有义务在普通税收支出之外增加对高校的投入.而企业自身利润最大化的本质属性决定其投资高等教育缺乏内驱力,因此只有以税收手段促使企业加大对高等教育的投入.通过直接设立新税种专项用于高等教育和用税收减免手段刺激企业投入是适合我国国情的有效办法.建议抓住2007年"两会"通过的"两税合一"和税率调整后企业负担减轻的有利时机,设立"专门人才使用税",稳定企业对高等教育的投入.

Specialized Personnel''''s Royalties: a New View Point on Enterprises share Responsibility for Higher Education

The enterprise has gained much more profit in the development of higher education in china.According to the Marxism theory of reproduction and laboring value and based on the principle of benefit,payment ability and social equity,the enterprise are obligated to input more fund to universities besides the ordinary revenue payout.But the essential attribute of enterprises' profitable maximum determines that enterprises themselves are short of internal driving power,so it is important for government to urge enterprises to input universities by means of tax revenue.Through setting up new tax category specially for higher education,while derating and exempting relevant tax to stimulate enterprises' devotion of inputting are the most effective measure.The People's Congress and The Political Consultative Conference have passed a new law about the enterprise tax in 2007,which can alleviate enterprises' burden by incorporating income tax.The policy will give a chance to establish the tax of using human resources.It is urgently necessary to stable enterprises' inputting higher education of China.