高等教育作为国家教育投资的重点,虽然取得了一些成效,但随着社会的发展,教育经费投入不足越来越成为一个制约我国高教可持续性发展的瓶颈问题。除此之外,我国高等教育还面临人才高消费现象普遍和产业化举步维艰等问题。鉴于此,本文从三个方面进行了深入系统的思考,认为有必要向用人单位征收“高教人才使用税”,以此来缓解上述矛盾。 As the key point of national education investment, higher education has achieved some achievements. However, with the development of society, the insufficient investment in education has increasingly become a bottleneck restricting the sustainable development of China’s higher education. In addition, China’s higher education is also facing the problem of high consumption of talents and the difficult industrialization. In view of this, this article from three aspects of an in-depth system of thinking, it is necessary to employers to impose “higher education personnel use tax”, in order to alleviate these contradictions.