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大学生实习成本负担的财税政策支持

时间:2022-06-28 来源:未知 编辑:梦想论文 阅读:
[Abstract] the large internship cost of college students is not a small economic expenditure, which needs the reasonable allocation of schools, enterprises, the government, society, interns and their families, especially the support of the government's fiscal and tax policies. Because there is a positive correlation between the internship cost burden of college students and the fiscal and tax policy support, and the fiscal and tax policy guidance and support function is the most powerful. By deepening the reform of public budget, we can establish a budget system in which internship costs are listed separately; Through the establishment of special funds for college students' internship, we can improve the performance evaluation and tracking accountability mechanism; By promoting the sunshine financial system, we can improve the flow and allocation of practice resources among regions; Through the construction of the teaching mode of school enterprise cooperation, the diversification of practice cost compensation can be realized; Through the formulation of legislation, policies and systems, the practice of college students can have rules to follow.
 
[Key words] internship cost burden fiscal and tax policy support
 
In order to cultivate college students into high-quality and highly skilled talents in the human resources sequence, so as to meet the needs of upgrading the industrial structure, refining the social division of labor, and rapid economic development in the future, we must pay close attention to the practice of college students. However, a prominent practical problem has emerged, that is, the burden of "Internship cost".
 
1、 The cost of College Students' internship is not a small economic expenditure.
 
Cost is the value category of commodity economy and a component of commodity value. It is the resource cost paid or payable for process value-added and effective results [1]. That is to say, it is the value sacrifice that occurs or does not occur to achieve a specific purpose and can be measured in monetary units [2]. Therefore, the internship cost of college students can be understood as the economic value paid by investing in their internship opportunities and internship process in order to enhance their professional skills for making a living in the future. It mainly includes internship contact fee, rent, transportation, meals, water, electricity, Internet, etc. during internship.
 
1. The overall description of the cost of College Students' graduation internship.
 
In recent years, the internship cost of college students has been rising both per capita and in total. Every year, the author selects the graduation practice cost data of some fresh graduates from some universities in Shanghai, Changsha, Xining, Nanning, Xi'an and other places. According to the statistics, the per capita monthly practice cost of graduates in the five places was more than 780 yuan in 2003, 1100 yuan in 2005, 1160 yuan in 2006, about 1300 yuan in 2007, 1500 yuan in 2008 and 1520 yuan in 2009. This only refers to the cost borne by college students.
 
2. College Students' summer internship costs.
 
Survey material 1: Zhan Wen, a reporter of the Straits Herald, and others investigated 100 college students who had internships in Xiamen in August 2008. The subjects of the survey were college students who had internships in Xiamen from Xiamen University, Jimei University, Xiamen Institute of technology, Fuzhou University, Fujian Normal University, Hunan University, Wuhan University and other institutions. Statistics show that: first, more than 60% of the 100 college students said that the purpose of internship was to exercise themselves; The rest of the interns went to practice in order to avoid the constraints of their parents or felt bored at home, so they followed the crowd. Second, under the pressure of employment, nearly 70% of college students have taken advantage of summer internships since their freshman year. Third, many units are unwilling to accept interns. 79% of the 100 college students found internship units through the recommendation of acquaintances, 63% of which were contacted by their parents. Most of the others were introduced through friends, teachers or senior brothers and sisters. Only 21% of the college students contacted the internship units themselves. Fourth, the average internship cost is 1704 yuan / month, of which meals and accommodation are the two heaviest. Fifth, most units do not provide internship subsidies. Only a few units will provide living subsidies of several hundred yuan to interns for counterpart colleges and departments with cooperation agreements [3].
 
Survey data 2: Class 1, grade 07, Department of Applied Mathematics, Nanjing University of technology conducted a survey on the summer internship costs of 150 students from Nanjing University of technology, Dongda University, Nanjing University of Finance and economics, and Nanjing University of technology in 2009. The data shows that: first, it is difficult to contact the internship unit. Among the 150 college students, 123 (82%) were recommended to internship units through acquaintance, 70% of them were introduced by their parents, and the rest were introduced through alumni, relatives and teachers. There are 27 students (about 18%) who contact the internship unit by themselves. In addition, few people can find a good internship unit at one time. About 90% of college students have found an internship unit more than once, of which 60% of college students have found more than three before they are determined, and some interns have spent half a month looking for 10 enterprises before they determine the internship unit. Second, the cost of internship is large. The internship period is calculated as 45 days, and the average cost of the 150 University interns during the internship period is 2577 yuan. Among them, the internship cost of 87 (58%) reached 3000 yuan; The internship cost of 48 persons (about 32%) is between 2000-3000 yuan; Only 10 people spent 1000 to 2000 yuan on internship, accounting for 6.67%, and only 5 people spent less than 1000 yuan on internship, accounting for 3.33%.

Many students report that the cost of internship is twice as high as the cost of living in school. Food, accommodation and transportation are the three major parts of the expenditure. According to the analysis, the students whose internship cost is more than 2000 yuan are mainly foreign students. Many university campuses close their dormitories in the summer, and the university campuses are far away from the city. In order to practice normally, foreign students must rent houses in the city. In addition, most internship units are not responsible for interns' meals. Therefore, interns must pay for meals every day.
 
In addition, most of the internship units live in the city, and the cost of eating is high, generally more than 20 yuan [4]. It is conceivable that the cost of short-term internship in summer vacation is so high that the internship cost during graduation internship is not a small number.
 
2、 The necessity of solving the problem of College Students' internship cost burden.
 
1. It is related to whether college students can successfully become skilled talents.
 
The task of internship, especially graduation internship, is to continuously improve the professional skills of college students, further deepen their understanding of occupation and industry, and confirm the occupation they like or are good at; Let college students have access to the real workplace, so that they can quickly and better integrate into the new environment when they graduate from work, and complete the transformation from students to professionals; It is to gain certain internship experience and enhance their competitive advantage in employment. If college students can not practice normally on schedule due to economic difficulties, or terminate their practice due to the heavy burden of practice costs, it will inevitably affect the growth of their highly skilled talents or the achievement of their practice objectives.
 
2. It is related to whether college students can adhere to the road of specialization and professionalization.
 
The specificity and professionalism of College Students' future human capital depend on their continuous professional learning and practice. Under the background that most interns and employers have not formed legal labor relations, labor relations in labor contracts, and employers have no obligation to pay interns' remuneration, before the state has formally promulgated the provisions on internship remuneration, if we are not able to solve the problem of students' burden of "Internship cost", if interns are not paid or the remuneration is very low, we can speculate that, Poor college students, who are even in short of living expenses, have to maintain the difficulty of internship for half a year. They are likely to give up their professional internship and change careers or reduce their specificity. They will sell their labor force cheaply during the internship period, not to mention the graduation internship period of one or two years.
 
3. It is related to whether the employer can continue to have high-quality human resources.
 
The formation of College Students' high-quality human resources is not only the individual behavior of college students, but also the common responsibility of all sectors of society. As an economic organization and employing unit that operates independently, assumes sole responsibility for its own profits and losses, self-development and self-discipline, enterprises should provide training opportunities for the growth of College Students' internships, and should not refuse or ignore college students' internships because accepting interns will increase the cost of the enterprise. Enterprises and other employers should find a fulcrum in the balance between social responsibility and profit seeking behavior, actively return to the platform of social responsibility performance under the guidance of relevant fiscal and tax policies of the government, and give interns a certain salary design to ensure that the early development of human resources of college students is carried out in an orderly manner without interruption. Only in this way can internship units give priority to obtaining all kinds of talents they need, and the society can reserve a certain number of high-quality labor reserve forces for employers to choose.
 
4. It is related to the harmonious development of family enterprise society.
 
The practice cost of college students not only has the attribute of economic cost, but also has the attribute of opportunity cost and social cost. First, the internship cost involves the overall expenditure of each college student's family economy and family happiness. Some data show that the tuition fees for four years or so often make some rural families with little economic income and the families of laid-off workers in enterprises fall into "extreme poverty"; In addition, under the economic pressure, some college students have psychological barriers and theft problems; Because of the tuition expenses, some families are in financial difficulties and are willing to go into debt. As a result, a series of contradictions and problems have arisen. Second, the practice cost restricts the effectiveness of the talent training mechanism of practice enterprises and affects the redistribution pattern of enterprise interests. On the one hand, the enterprises are short of posts, and the interns practice little. In particular, they are "ignored" and do not pay the internship salary, which will aggravate the contradiction between the interns and the enterprises and damage the reputation image of the enterprises; On the other hand, if a large number of interns are used, the salary paid according to the employee standard will divide the benefit cake of regular workers and intensify the competition between interns and regular workers. If the internship cost of college students is guided or based on fiscal and tax policies, the bottom line of interest bearing of interns, formal workers, families and enterprises may be considered not to be damaged, but will tend to be relatively satisfied with each other, bringing promotion and vitality to social harmony.

3、 Who will bear the internship cost of college students.
 
1. College Students' internship costs should be borne by themselves and their families.
 
The basis of this view is to reduce the financial burden of local governments. According to the important data such as the present value of education funds allocated in the national financial budget and the present value of national social per capita education funds, it takes at least 200000 yuan to train a college student, and the cost of each class in the university is about 50 yuan. The national investment in education is far greater than the family expenditure on education. In recent years, the construction cost of supporting facilities for educational resources is mainly realized through local financial support, which shows that the local financial burden is not light.
 
In fact, this view is that we only see trees but not forests. Compared with the international line where education investment accounts for 4% of GDP, the proportion of China's education investment is not enough; The direction and structure of education investment are not reasonable; The investment in the cost of educational practice is almost blank. Of course, college students and their families can not avoid the burden of internship costs. If it is a short-term internship in winter and summer vacation, the cost of the internship can be borne by the students themselves through family help; In the case of graduation internship, it is obviously not enough for the students and their families to bear the cost of the internship, especially for those poor students, because the internship lasts for a long time (usually more than half a year).
 
2. The practice cost of college students should be compensated in the salary design of enterprises.
 
The basis of this view is that you get what you work for. If we put aside the phased professional practice of college students in school, the status quo of graduation practice alone, it is basically post practice, which has more characteristics of job employment. At the same time, some interns have formed labor relations with internship units by signing labor contracts, and even some interns' human resources are capitalized in the later stage of graduation internship. Therefore, it is natural for interns to be paid according to the principle of distribution according to work. Moreover, as a member of the society, no matter whether the interns have created value for the enterprise, they should also be given certain compensation from the perspective of social responsibility performance, so as to reflect the humanistic feelings and unique culture of the enterprise.
 
3. The internship cost of college students should be reasonably shared by schools, enterprises, government, society, interns and their families.
 
This view is based on the fact that the practice cost of college students is a kind of social cost. Because the growth of college students is not an endogenous evolution process of college students and their families, or an individual organization such as a school or an enterprise. The beneficiaries are not just college students themselves, but things with certain public interests that are beneficial to the whole society. Under the influence of "external effects", it is often difficult for college students to realize the effective allocation of resources (such as internship unit resources) by using the market mechanism, and it also needs the appropriate intervention of government public policies. Specifically, schools, enterprises, governments, society, interns and their families should do something about the burden of internship costs. Since the tuition fees charged by the school generally include the relevant contact fees, part of the internship materials fees, basic transportation fees, etc. during the internship period, this part of the expenses for college students' Internship (the "Internship" here only refers to the internship uniformly arranged by the school, excluding the internship independently conducted by students in winter and summer vacation) should be borne by the school, and college students should also pay attention to maintaining their right to know and interest. As for the rent, meal, telephone, Internet, water and electricity expenses during the internship period, they should naturally be borne by the intern himself and his family, or the enterprise should compensate the intern's internship cost in the form of reasonable salary. For this point, the author has discussed it in the article "the basis and choice of the salary design for University interns". Here, the author would like to emphasize that the government's fiscal and tax policies should give special support to the internship cost of interns.

4. The reasons why the burden of College Students' internship costs needs the support of fiscal and tax policies.
 
(1) Enterprises are not willing to accept interns. In the era of planned economy, the internship in Colleges and universities is arranged by the superior department, so there is no problem; After the implementation of the market economy, "enterprises are often reluctant to accept interns for fear of affecting their energy and money, especially a large number of foreign-funded enterprises in the Pearl River Delta" [5]. In the buyer's market, many employers pursue the minimization of short-term employment costs and the maximization of output benefits, unwilling to train interns and increase the burden of human and material resources; Some employers emphasize work experience in recruitment and are unwilling to accept interns and assume social responsibility; Some enterprises are worried about the accidental injury of interns during the internship, so they try not to use interns. Of course, some interns cannot take internships seriously due to their own quality or other factors, which makes some employers unwilling to accept interns. In addition, the employer also worries about "making wedding clothes" because of the limitations of the professional level of interns and the instability brought about by the large mobility
 
Rather than accept interns [6]. Therefore, fiscal and tax policy guidance and national legislation are needed to restrict.
 
(2) Enterprises do not provide internship subsidies. Some people have conducted a questionnaire survey and online collection on whether 324 law major students were paid during their internships. The statistical results show that [7], 112 and 54 interns went to the courts, procuratorates and other organs for internships, but they did not get any reward; There are 67 interns and 91 interns in law firms and other units. Although they are paid 180 yuan and 310 yuan respectively, they are far from the profits that interns create for the internship units. At present, the phenomenon of "free work" is common in college students' internship. Even if there is a certain amount of remuneration, it is not proportional to the labor paid by interns, let alone to compensate the internship cost of interns. From July to August 2009, 16 students from a university in Wuhan came to Guangzhou for internship, of which 9 were unpaid, and the summer internship cost 2000-3000 yuan [8]. In addition, the phenomenon of "inverted practice" is also common. Many internship units not only do not provide subsidies and remuneration for interns, but also have to pay for some daily expenses such as transportation and meals [9]. When it comes to wages, some enterprises even say that since it is an internship, it is a kind of learning. Learning is about paying tuition fees. There is no reason for enterprises to paste them upside down. Some employers who recruit interns all year round believe that not paying interns' wages is a way for enterprises to save costs; Take advantage of the fact that most students have not formed a legal labor relationship during their internship, and do not pay interns' wages and subsidies; Or use interns as cheap labor.
 
(3) The construction of internship base needs the support of fiscal and tax policies. According to the investigation of professional investigation institutions, the positions available for internship in the society are far from meeting the needs of College Students' internship. Since the financial crisis, most of the enterprises that can provide internships are concentrated in large and medium-sized cities such as Beijing and Shanghai. However, small and medium-sized enterprises that account for more than 99% of the total number of enterprises in China and absorb more than 75% of the employees rarely open internships to college students, and there are fewer internships in secondary cities [10]. Taking Shanghai as an example, there were 141000 graduates in 2008, 158000 in 2009 and 168000 in 2010. However, the supply of internship positions is in short supply. In 2008, Shanghai only organized 39800 people to participate in internships, accounting for only a quarter of the number of college graduates in that year; The number of internship posts provided by Shanghai Municipal Education Commission in 2009 is roughly the same as that in 2008 [11]. It can be seen that in the case that enterprises and institutions can not meet the needs of College Students' internships, they must adopt a market-oriented operation mode under the guidance of the competent government departments, and the government will issue various policies such as tax incentives to encourage enterprises to actively cooperate with international and domestic well-known enterprises and Universities to jointly establish and provide college students' employment training bases.
 
(4) At present, there are no laws and regulations to define the concept of internship, and the scope of its application is not clear; There are no provisions on the responsibilities, obligations, incentive mechanisms, subsidies, evaluation and assessment methods for enterprises and institutions to receive interns; There are no regulations on the management of internship labor, safety, remuneration and other measures for college students to protect the legitimate rights of students; The practice concept and consciousness of the whole society have not been cultivated to make it a system. Therefore, it is difficult for interns to defend their rights with laws, regulations or policies.
 
4、 The relationship between College Students' internship cost burden and fiscal and tax policy support.
 
1. From the perspective of the impact of College Students' internship cost burden on fiscal and tax policies.
 
The burden of College Students' internship cost is a kind of input to college students' internship cost. The more the burden of internship cost is, the more internship opportunities are provided for college students and the higher the guarantee of internship quality is; The more internship opportunities, the higher quality assurance, the more conducive to the development of skilled talents; The more excellent skilled talents, the greater their contribution to the society; In the long run, the more "turnover tax" and "personal income tax" they pay, the stronger their support for the national fiscal policy will be. It can be seen that the input of College Students' internship cost is positively correlated with the development of highly skilled talents, and the development of highly skilled talents is positively correlated with tax revenue, so the input of College Students' internship cost is also positively correlated with tax revenue.

Relevant data show that from the 1970s to the mid-1990s, the annual salary level of the working age group in the United States with more than 16 years of education and training is much higher than that of the group with less years of education. Similarly, among various income groups in China, skilled talents who have received better vocational education and skill training have higher income levels and income growth rates.
 
In addition, the principle of "Mincer rate of return" can also prove that there is a positive correlation between the two. "Minser rate of return" is a common indicator of the rate of return on years of education in the world [12]. It is the marginal rate of return on education calculated by using the minser income function. It reflects the change rate of the income of the educated for an extra year of education. With the continuous change of income distribution pattern in China, the role of education in personal income distribution is becoming more and more important. It can be seen that the investment in internship costs can promote the development of skilled talents, and then improve the personal income level and tax paying ability of highly skilled talents, enrich the tax source structure, enhance the national financial strength, and build a stable, strong and balanced public financial system.
 
2. From the financial and tax policy support on the burden of College Students' internship costs.
 
Fiscal policy is an important tool for national macro-control. It plays a role through institutional arrangements such as the direction and structure of fiscal expenditure, the contingent adjustment of tax burden level, and the differential treatment of structural tax system. The burden of fiscal and tax policies on College Students' internship costs is mainly reflected in the function of guidance and support.
 
In the sense of code of conduct, it is to actively adjust the basic norms and behavior of financial distribution process and distribution relationship in order to achieve specific social and economic goals, that is, to guide microeconomic subjects (such as enterprises) to choose to establish "road rules". For example, in order to meet the demand for talents in the post industrial economy era, the decision of the State Council on vigorously developing vocational education (GF [2005] No. 35) issued in october2005 further clarified the policy guidance of fiscal and tax policies to support the development of skilled talents; In order to cultivate skilled talents and standardize the internship of college students, Guangdong Province has solicited opinions from the society on the "Regulations of Guangdong Province on internship and internship of college students and graduates (Draft)" since january2009.
 
From the perspective of policy operation, it refers to the established distribution mode of social products formed by the public sector through its participation in the distribution process of national income, that is, by virtue of the differential treatment of tax burden and the key input of public expenditure, to reflect the policy intention of the government to encourage or restrict the development of a certain industry or department. For example, in view of the weak link of vocational education training conditions, in 2004, the Ministry of education and the Ministry of Finance issued the opinions of the Ministry of education and the Ministry of Finance on promoting vocational education, allocating 110million yuan to support the construction of training bases in 50 vocational colleges. In 2005, Premier Wen Jiabao pointed out at the national vocational education work conference that during the "Eleventh Five Year Plan" period, the central government invested 10billion yuan in vocational education, focusing on supporting the construction of vocational education training bases.
 
It can be seen that the guidance and support functions of fiscal and tax policies are huge. Especially in the market economy, due to the existence of "external effects", the market mechanism itself is often difficult to achieve the effective allocation of resources (internship resources); In addition, some enterprises have a "free rider" mentality in the training of skilled talents (such as accepting college students' internships), and play down their social responsibilities. In this way, the government needs to intervene appropriately to guide enterprises to accept college students' internship through the formulation of fiscal and tax policies to reasonably bear the internship cost of college students, and through the forms of financial subsidies, interest subsidies, tax relief and so on.
 
5、 Construct the fiscal and tax policy support path of College Students' internship cost.
 
1. Grasp the problems existing in the current fiscal and tax policies in the current investment situation of national vocational education.
 
In order to cultivate vocational skilled talents, the national financial investment in Vocational Education totaled 900million yuan in the 16 years from 1986 to 2001; In 2004, 110million yuan was invested to improve internship conditions; In 2005, 10billion yuan was invested in the construction of vocational education training bases. While these financial investments promote the development of skilled talents, the following problems still exist. First, the fiscal and tax policies related to the development of highly skilled talents are scattered in various laws and regulations, and the policy orientation is not systematic. There is no obvious vacuum in the coverage of relevant fiscal and tax policies for the growth of skilled talents (such as the subsidy and incentive standards for enterprises to accept college students' internships, whether the relevant expenses for enterprises to cooperate with higher vocational colleges to establish training bases can be deducted before tax). Second, the total amount of public financial investment in education is small, and the financial resources that can be regulated by the municipal (prefecture) level government are insufficient, which has not reached the basic bottom line of 4% education investment. Third, the fiscal expenditure structure is not reasonable. Excessive investment in general competitive fields leads to "offside" of financial supply; However, the social public goods, such as social security, basic education, key undertakings, infrastructure, environmental protection and scientific research, are not adequately guaranteed, resulting in the "Absence" of financial supply. Fourth, there is a lack of unified coordination in the management of revenue and expenditure of extrabudgetary funds, and there is no separate special budget for skilled talents in the budget management. Fifth, there is no sound performance evaluation system for public capital investment.

2. In the process of deepening the reform of public budget, a budget system in which internship costs are listed separately shall be established.
 
At present, there is a phenomenon that there are many ways to invest in the education and training of skilled talents: the higher and secondary vocational education funds of education departments at all levels, the secondary budget allocation of the basic construction funds for Vocational and technical training owned by the development and reform commissions at all levels, the tax expenditure budget of the tax system in the form of tax preference to promote the training of skilled talents, the expenditure of civil affairs departments on the training of skilled talents of non-governmental organizations, etc. Therefore, it is necessary to use the special budget form in the dual budget system of market economy countries for reference and list it separately. In combination with the government revenue and expenditure classification reform under way, according to the types and modes of skilled personnel training, it is necessary to establish a revenue and expenditure classification basis for the investment in education and training of skilled personnel, which is led by the government financial department and based on the department budget of the education system, Gradually implement the "cross department budget system" that crosses the Department boundary and "takes the internship cost input as the preparation basis".
 
3. On the basis of setting up special funds for college students' internship, we should improve the performance evaluation and tracking accountability mechanism.
 
In order to ensure the use effect of College Students' internship funds, it is necessary to establish special internship funds and evaluate their use performance. The special fund for college students' practice refers to the fund that has a specific scope of use and is specially used for the construction of College Students' professional skills practice and needs to be accounted for separately. Only by standardizing the work, can we ensure the safe and effective use of special funds and improve the efficiency of the use of funds. First, budget preparation should be standardized and rigid, and a "result oriented" performance budget should be implemented.
 
Second, the management of the project balance funds should be strengthened. The units using the internship special funds should actively organize the project implementation and speed up the project implementation progress according to the requirements of the budget approval. The special balance funds formed by the projects that have been implemented but have not been completed in the current year should be included in the next year's budget according to the requirements of budget management; In principle, the net balance fund formed by the completed projects shall be turned over to the finance. If the project unit needs to keep it for its own use, it must be reported to the finance department for approval and shall not be disposed at will. Third, strictly manage the expenditure of special funds, adhere to the principle of "special accounting, special management and special funds for special purposes", and it is strictly prohibited to occupy or misappropriate special funds. Fourth, it is strictly prohibited to detain or intercept special funds, and the role of special funds should be played in a timely manner. Fifth, establish and improve various management systems, strengthen supervision and inspection, promote the construction of project performance evaluation and public incentive mechanism for performance evaluation, gradually improve the endogenous practice cost input performance self-evaluation mechanism of the education department, and explore the establishment of corresponding tracking accountability and reward and punishment mechanisms in combination with the environmental constraints of external financial revenue and expenditure audit and performance audit. Sixth, we should prevent the idle waste and inefficient use of special funds.
 
4. In the process of promoting the sunshine financial system, improve the flow and allocation of practice resources among regions.
 
In order to ensure that college students enjoy equal internship opportunities in different regions, equal public services must be provided between regions. If the grass-roots financial resources are poor, subsidies must be transferred from the financial transfer of the higher government. In other words, we should build a relatively open and fair intergovernmental financial transfer payment system on internship cost investment through fiscal and tax leverage.
 
However, the funds involved in China's financial transfer payment are crisscrossed between the central and local governments, lacking an orderly operation track and road rules. The calculation basis and final results of the central government's fund transfer to local governments each year are not only difficult for the general public to understand, but also the local governments do not know each other about the details of each other's fund allocation, which has a strong color of "black box operation". Therefore, the core of the construction of the public finance system is not to prepare the budget, but to gradually realize the sunshine process of financial management, and create a social atmosphere in which the whole society pays attention to the burden of internship costs and the cross regional internship of skilled talents is not discriminated against.
 
5. Under the construction of the teaching mode of school enterprise cooperation and integration of production and learning, the practice cost compensation for college students should be diversified.
 
On the issue of promoting the development of highly skilled talents, encouraging the participation of social forces and building a harmonious and interactive partnership is not only a strategy for China's talent development, but also the basic experience of market economy countries. For example, in Germany, the government intervened to institutionalize industry university cooperation, so that schools and enterprises can support each other and benefit from each other. It has accumulated quite successful experience. On the one hand, enterprises share educational achievements according to the proportion of financial support they have given schools; On the other hand, the school cultivates talents needed by enterprises to receive financial assistance from enterprises. At the same time, the German government has set up an "industrial cooperation committee" to supervise both enterprises and schools, and give certain financial compensation to enterprises that accept students' internships. For enterprises that do not accept internships or do not want students to work, a certain amount of taxes will be increased. Of course, a list of schools that cannot meet the needs of enterprises due to their low level of education will be published, and their financial support will be reduced or stopped, so as to promote the interaction and cooperation between industry and universities.
 
6. In the process of legislation and policy formulation and improvement, we should ensure that there are rules to follow for college students' practice.
 
At present, many local governments have issued encouraging policies for internships, internships, employment and Entrepreneurship of college students, such as fiscal subsidies, fiscal incentives, fiscal interest subsidies and other fiscal and tax preferential policies. Moreover, Guangdong Province took the lead in issuing the regulations of Guangdong Province on student internship and graduate internship in Colleges and universities (Draft). The draft stipulates that state organs, state-owned and state holding enterprises, public institutions and social organizations with financial allocations shall accept students for internship in accordance with a certain proportion of on-the-job employees, and the specific proportion shall be determined by the Municipal People's governments at or above the prefecture level. In addition, the government will support and reward enterprises to encourage students to take internships. The bill also makes detailed provisions on the establishment of internship bases and internship bases for college students. In this way, it provides a policy and legal basis for the solution of College Students' internship problems.

7. At the specific operational level, we should focus on building four systems.
 
First, establish and improve the double deduction system of enterprise college students' internship cost investment. In other words, the investment of enterprises in the internship costs of college students can not only be fully deducted before paying the enterprise income tax, but also be doubled according to a certain proportion, so as to encourage enterprises to strengthen the acceptance of College Students' internship.
 
Second, we will improve the tax exemption system for enterprises, social organizations and individuals to donate and invest in vocational skills training institutions. This system includes two meanings. First, donations made by enterprises and individuals to vocational skills training institutions are not subject to the pre tax deduction proportion of donation expenditure under the current tax system, and can be deducted in full. Secondly, as far as the vocational skill training institutions that have obtained donation income are concerned, this part of income is not regarded as general operating income, and they also enjoy tax-free treatment.
 
Third, make good use of the reward and punishment system. For enterprises that implement "industry university cooperation", accept interns of a certain scale and have high satisfaction with interns, after review by relevant departments, they can be appropriately encouraged and supported by referring to the relevant tax preferential policies of school run enterprises. Fourth, standardize the special fund system for interns. The budget, use and management of special funds for interns must be standardized. The financial subsidies (such as 200 yuan / person), tax preference ratio for internship units, and the expenses for the construction of training bases and the admission of College Students' internships, etc. should be listed separately and operated by the sun. [discussion - Literature - network]
 
[note]
 
[1] CCA China Cost Association, cost management system terminology [m], article 2.1.2, 2005 edition.
 
[2] The definition of cost by the "cost and Standards Committee" of the American Accounting Institute (AAA).
 
[3] Zhan Wen intern Li Na, Lin Yifen 70% of College Students' early internship cost an average of 1704 yuan per month [n] Straits Herald, August 11, 2008.
 
[4] Xu sun min, Huang Yangyang, 60% of College Students' internship cost more than 3000 yuan, and it is too expensive to spend money on "buying" experience [n] Nanjing Morning Post, August 2, 2009
 
[5] Zhangshengbo, Zhaoyang, zhangbingzi, Ren Xuan, Guangdong legislates to promote paid internship for college students, and pay 80% of the salary for on-the-job internship [n] online version of Nanfang Daily, www.people.com com. cn 2009-09-23.
 
[6] Kang Qing, deputy to the Shanghai People's Congress, proposed legislation to protect the internship right of college students [n] China Youth Daily, February 2, 2010
 
[7] Should tourist interns ask for remuneration -- taking legal interns as an example [d] www.zhahuiwang com 2009-11-24.
 
[8] Zhangshengbo, Wu Qian, dengwenzhong, who will bear the "Internship cost" of college students [n] Nanfang Daily, August 30, 2009
 
[9] Yan Jinhua, a zero pay intern, complained that Cheng was a "free worker". The lawyer suggested signing the contract first [n] Jiefang Daily, April 14, 2008
 
[10] Guotingting, wanglingxia, liushanzhan, college student, can't find an internship unit [n] Changjiang business daily, January 6, 2010
 
[11] Luo Jing, Wang Juan, Shanghai interns face "reemployment" and only a quarter of them are employed [n] labor daily, January 28, 2010
 
[12] Mincer rate of return and internal rate of return are the two most commonly used methods to study the rate of return on education, and Mincer rate of return is more commonly used. College student intranet: http://www.dxs518.com/Html/zdjy/152252154_3.shtml.
 
[References]
 
[1] Cenmingyuan enterprise university key strategies for enterprises in the 21st century [m] Beijing: Tsinghua University Press, 2006
 
[2] Zhangzongyu and huangyanyan's suggestions on deepening the reform of special fund management [j] budget management and accounting 2003 (10).
 
[3] Li Bo's efficiency orientation and legislative choice of fiscal transfer payment [j] fiscal research 2009 (6).
 
[4] Ma caichen's financial and tax policy support for the development of highly skilled talents [j] vocational and Technical Education 2007 (24).
 
[5] Xiong Boguo, Chuan Sheng, Huo Yingzhi, research on fiscal and tax policies to promote the employment of college graduates [j] Economic Research Guide 2009 (11).

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