财税政策助力教育、科技、人才一体化发展的内在逻辑与实践进路

当代财经 ›› 2025, Vol. 0 ›› Issue (6): 30-42.

财税政策助力教育、科技、人才一体化发展的内在逻辑与实践进路

谢佳慧¹, 王伟同²

1.南京财经大学财政与税务学院,江苏南京 210023;
2.东北财经大学经济学院,辽宁大连 116025

收稿日期:2024-07-29 修回日期:2025-04-30 出版日期:2025-06-15 发布日期:2025-06-17
通讯作者: 谢佳慧,南京财经大学讲师,经济学博士,主要从事财税理论与政策研究,联系方式xiejiahui16@163.com
作者简介:王伟同,东北财经大学教授,博士生导师,经济学博士,主要从事财税政策与公共经济研究。
基金资助:
国家社会科学基金重大项目“统筹推进教育、科技、人才高质量发展的财税政策体系研究”（23&ZD062）

The Internal Logic and Practical Path of Fiscal and Tax Policies to Help the Integrated Development of Education, Science and Technology, and Talents

Xie Jia-hui¹, Wang Wei-tong²

1. Nanjing University of Finance of Economics, Nanjing 210023;
2. Dongbei University of Finance of Economics, Dalian 116025, China

Received:2024-07-29 Revised:2025-04-30 Online:2025-06-15 Published:2025-06-17

摘要/Abstract

摘要： 教育、科技、人才是全面建设社会主义现代化国家的基础性、战略性支撑,党的二十届三中全会要求“统筹推进教育科技人才体制机制一体改革,提升国家创新体系整体效能”。财政作为国家治理的基础和重要支柱,是链接教育、科技、人才所属领域的重要媒介,是助力一体化发展的政策保障。落实党的二十大和党的二十届三中全会战略部署,应在中国式现代化进程中定位好一体化发展,在一体化发展内容中辩证认识整体和个体的关系,并深入剖析一体化发展蕴含的经济要义。从内在逻辑看,一体统筹发展要始终坚持党的全面领导,发挥财税调控的政策逻辑。在实践中,财税政策助力一体化发展仍面临财政投入力度较小、支出效率较低、税收政策激励不足等问题。因此,应持续加大财政投入力度,夯实一体化发展的物质支撑基础;提升财政支出效率,提高一体化发展的资金使用质效;提高税收政策精准度,发挥税收在一体化发展中的激励作用。

关键词: 财税政策, 税收政策, 教育、科技、人才一体化发展, 中国式现代化, 科技创新

Abstract: Education, science and technology, and talents are the basic and strategic support for comprehensively building a modern socialist country. The Third Plenary Session of the 20th Central Committee of the Communist Party of China requires that we must comprehensively promote the integrated reform of the system and mechanism of education, science and technology, and talents, and improve the overall efficiency of the national innovation system. As the foundation and important pillar of national governance, finance is an important medium linking the fields of education, science and technology, and talents, and a policy guarantee to help the integrated development. To implement the Party’s strategic deployment of the 20th National Congress and The Third Plenary Session of the 20th Central Committee, we should well position the integration in the process of Chinese-style modernization development, dialectically understand the relationship between the whole and the individual in the integration content, and deeply analyze the implied economic significance of the integrated development. From the internal logic point of view, the integrated and coordinated development should follow the leadership of the Party and leverage the policy logic of fiscal and tax regulation. In practice, the fiscal and tax policies to help the integrated development of education, science and technology, and talents still face such challenges as less financial input, lower efficiency of expenditure, and insufficient incentive of tax policies. Thus, we should continue to increase financial input to consolidate the material support foundation for the integrated development, improve the efficiency of fiscal expenditure and improve the quality and effectiveness of the use of funds for the integrated development, improve the precision of tax policies and give play to the role of tax incentives for the integrated development.

Key words: fiscal and taxation policy, taxation policy, integrated development of education,science and technology,talents, Chinese-style modernization, science and technology innovation

中图分类号:

F812.4

谢佳慧, 王伟同. 财税政策助力教育、科技、人才一体化发展的内在逻辑与实践进路[J]. 当代财经, 2025, 0(6): 30-42.

Xie Jia-hui, Wang Wei-tong. The Internal Logic and Practical Path of Fiscal and Tax Policies to Help the Integrated Development of Education, Science and Technology, and Talents[J]. Contemporary Finance & Economics, 2025, 0(6): 30-42.

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