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美国对受教育者的税收激励机制已成体系,既有针对因接受高等教育而发生相关储蓄、贷款和费用的激励机制,也有针对个人向高校捐赠的激励机制,这些政策对美国高等教育的发展、引导个人对高等教育的投资起到了积极作用。本文分对象(个人、学校、企业)对美国高等教育税收激励机制进行了梳理,并剖析了我国高等教育税收激励机制的现状及问题,在此基础上对我国高等教育税收激励机制提出相应的政策建议。
The tax incentive mechanism for educated people in the United States has become a system of both incentives for saving, loans and expenses related to higher education and incentives for individuals to donate to colleges and universities. These policies have an impact on the development of higher education in the United States , To guide individuals to invest in higher education has played a positive role. This article points out the tax incentives for higher education in the United States, and analyzes the status quo and problems of tax incentives for higher education in China. Based on this, we propose corresponding policies for the tax incentives for higher education in China. Suggest.