论文部分内容阅读
本文阐释了专用性人力资本与劳动关系稳定性的关联关系,分析了当前我国企业人力资本投资现状,提出通过税收优惠制度促进劳动关系双方当事人提升专用性人力资本投资有利于构造劳资双方的双边依赖性。即在企业所得税改革中适度提高职工教育经费税前扣除比例;在个人所得税改革中确立综合与分类相结合的课税模式,将纳税人所支付的在职培训费用在费用扣除制度中予以特别扣除,同时减少税率级次,这些措施都将对劳资双方的专用性人力资本投资决策提供激励。
This paper illustrates the relationship between private human capital and the stability of labor relations, analyzes the current status of human capital investment in China, and proposes to promote the bilateral relationship between employers and employees by promoting the promotion of specific human capital through tax incentives. Sex. In the reform of the individual income tax, a comprehensive taxation system combining taxonomy and classification is established. The on-the-job training fee paid by the taxpayer is specially deducted from the cost deduction system, At the same time reduce the tax rate level, these measures will both labor and capital dedicated human capital investment decision-making incentives.