税制创新：促进企业对高等教育投入的有效途径

Reforming the Tax System：The Effective Methods to Encourage Enterprises’ Financial Contribution to Higher Education in China

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。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。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”人才使用税”，稳定企业对高等教育的投入势在必行。

Enterprises have gained much more profits in the development of higher education in China. According to the Marxism theory of reproduction and labor vale， the enterprise should input more fund to universities besides the revenue payout based on the benefit principle， payment ability principle and social equity principle. But the essential attribute of enterprises’ profitable maximum determines that enterprises themselves are lack of internal driving power， so it is important for governments to urge enterprises to input universities by means of taxation. To introduce a new type of human resource tax is the most effective measure to increase enterprises’ contribution to higher education. The People’s Congress and The Political Consultative Conference have passed a new law about the enterprise tax in 2007， which will alleviate enterprises’ burden by incorporating income tax. The policy will give a chance to charge enterprises for using human resources. It is urgent to raise the enterprises’ inputs in higher education of China.