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加快发展方式从物质资本密集型向人力资本密集型转变,不仅是节约能源资源、实现可持续发展的需要,也是从根本上增强发展后劲、解决人口大国充分就业的必然要求。税收政策作为调控经济社会发展的重要杠杆,既要着眼于提高物质资本的使用效率,又要着眼于加快人力资本的积累速度,促进经济发展方式从主要依靠投资拉动、第二产业拉动的物质资本密集型转变到主要依靠消费拉动、第三产业拉动的人力资本密集型。
To speed up the transformation of the mode of development from material-intensive to human-capital-intensive is not only the need to save energy and resources and achieve sustainable development, but also the essential requirement for fundamentally enhancing development potential and solving the problem of full employment in a populous nation. As an important lever for regulating economic and social development, tax policy should not only focus on improving the efficiency of the use of material capital, but also speed up the accumulation of human capital and promote the mode of economic development from relying mainly on investment and the material capital driven by the secondary industry The intensive shift to rely mainly on consumption, driven by the tertiary industry, human capital-intensive.