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

Abstract

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

CLC Number:

F812.4

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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