Research On The Preferential Taxation Policies To Encourage Enterprises To Participate In Vocational Education

At present, there are various preferential taxation policies on those enterprises that participate in vocational education in developed countries; however, China has fewer such policies. This paper holds that this is one of the reasons why China has not developed well in the field of vocational education. The purpose of this paper is to explore how to encourage enterprises to participate in vocational education through the preferential taxation policies.This Paper elaborates mainly from the following five aspects:The introduction and four main body parts。In the first part the Introduction define the meaning of Vocational Education and Preferential Taxation Policy professional education. This paper explores the background of policies on which China encourages enterprises to participate in vocational education, the theoretical basis on the preferential taxation, and the preferential taxation policies on which China encourages enterprises to participate in vocational education.The first part The second part analyzes the processes, the profits, and the meanings of enterprises'participating in vocational education. It tries to seek a new point of view to analyze the profits enterprises could get, if they participate in vocational education, from a prospective of enterprise. It has a profound meaning for society, countries, vocational education and the enterprise itself what the enterprises to participate in vocational education.We can say, if developed countries have no enterprises to participate in the education, vocational education of professional development of this year is unable to achieve scale, and because with all kinds of vocational education,enterprise has enough human resource. The combination of the two different entities contribute to prosperity of the country. Therefore, this research also do some study to the development of vocational education;The second part introduces the situations in Chongqing, Guizhou, and Wuhan in which enterprises participate in vocational education, draws a conclusion about them and finds out the problems there.The third part is to know concerned encouraging policies of some world-wide representative countries, such as Europe, America, Asia part countries and territories to learn something useful from them, and to exact some valuable information in order to optimize China's relevant policies. Learn about the world professional education development good national related preferential policies, to draw upon its strengths, extract the valuable information to optimize Chinese policies;The fourth part combined with some developed countries and our vocational education development practices, the present situation of enterprise involved with enthusiasm the extent of the proposed enterprise participating in the vocational education of encouraging the preferential tax policy proposal to include:learning developed countries relatd policies, strengthen the social responsibility of the enterprise; Regulate the preferential tax policy formulation, refine preferential tax standard; Encourage enterprise focusing on talent cultivation, compensation for their costs; Reference school-run enterprises and new welfare enterprises preferential taxation policy; Support enterprise undertakes training base, the country should be appropriate compensation.