| 英国学徒税政策研究 |
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| 引用本文： | 杨丽波,张桂芳.英国学徒税政策研究[J].河北师范大学学报(教育科学版),2020,22(1):101-107. |
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| 作者姓名： | 杨丽波 张桂芳 |
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| 作者单位： | 常州纺织服装职业技术学院 高职教育研究所,江苏 常州213164,东北石油大学 教育科学学院,黑龙江 大庆163318 |
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| 基金项目： | 教育科学十三五规划重点课题;全国教育科学规划项目 |
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| 摘 要： | 英国于2017年正式开征学徒税,该政策具有雇主主导、多部门全方位管理、政策灵活实施等特点,巩固了雇主地位,稳定了学徒制经费,提高了学徒费用的使用率。但由于该政策在实施中存在局限性,降低了学徒数量和质量,增加了雇主行政负担,削弱了培训提供者的作用,因此,客观地评价该政策显得尤为重要。
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| 关 键 词： | 英国学徒税 现代学徒制 学徒制经费 |
A Study on Apprenticeship Levy Policy in the UK |
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| YANG Libo,ZHANG Guifang.A Study on Apprenticeship Levy Policy in the UK[J].Journal of Hebei Normal University,2020,22(1):101-107. |
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| Authors: | YANG Libo ZHANG Guifang |
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| Institution: | (Institute cf Higher Vocational Educaion,Changzhou Vocational Institute cf Textile and Garment,Changzhou,Jiangsu 213164,China;School of Education Science,Northeastern Petroleum University,Daqing,Heilongjiang 163318,China) |
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| Abstract: | The apprenticeship levy was formally introduced in the UK in 2017.The levy is employer-dominated and featured by multi-sectoral comprehensive management and flexible implementation.It puts employers in a better position,secures apprenticeship funds and increases the utilization of apprenticeship funds.However,due to some limitations in the implementation of the policy,it has reduced the number and quality of apprentices,increased the administrative burden on employers and weakened the role of training providers.Therefore,it is particularly important to objectively evaluate the policy. |
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| Keywords: | British apprenticeship levy modern apprenticeship system apprenticeship funding |
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