A. 15%

B.20%

About 25%

D.30%

On the eve of the National Vocational Education Conference, the Chinese government website released the Decision of the State Council on Accelerating the Development of Modern Vocational Education on the 22nd.

By 2020, we will guide a number of ordinary undergraduate universities to transform into applied technology universities, focusing on the development of undergraduate vocational education.

The decision pointed out that the enrollment scale of secondary vocational schools and ordinary high schools is roughly the same, and the scale of higher vocational education accounts for more than half of higher education, so the overall educational structure is more reasonable.

By 2020, the enrollment of secondary vocational education will be 23.5 million, the enrollment of vocational education at junior college level will be14.8 million, and the number of people receiving vocational education at undergraduate level will reach a certain scale. Continuing education for employees reached 350 million person-times.

In the fields of preschool education, nursing, health service and community service. Improve the examination enrollment method for junior high school graduates and carry out through training for secondary and higher vocational schools.

Appropriately increase the proportion of secondary vocational school graduates recruited by professional higher vocational colleges and the proportion of vocational college graduates recruited by undergraduate colleges. Gradually expand the proportion of people with practical experience in higher vocational colleges. Establish a credit accumulation and conversion system to promote mutual recognition and convergence of learning achievements.

It is decided that the proportion of local education added to vocational education shall not be less than 30%. At the same time, encourage social forces to donate money to set up vocational education and broaden the financing channels for running schools.

Donations to vocational colleges through public welfare social organizations or people's governments at or above the county level and their departments shall be deducted before tax in accordance with the current tax law.

Enterprises should fulfill the responsibility of employee education and training, and fully withdraw the education and training funds according to law. General enterprises withdraw education and training funds in full according to 1.5% of the total wages of employees, and enterprises with high skills requirements, many training materials, heavy training tasks and good economic benefits can withdraw 2.5%.

Among them, the proportion of education and training for front-line workers is not less than 60%. Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

The local people's governments at or above the county level shall collect the vocational education funds that enterprises should bear according to law and use them as a whole for local vocational education. Explore ways and mechanisms to develop vocational education by using foreign capital.

The Decision calls for the establishment and improvement of the enterprise participation system. Study and formulate relevant laws, regulations and incentive policies to promote school-enterprise cooperation in running schools, deepen the integration of production and education, encourage industry enterprises to hold or participate in vocational education, and give play to the important role of enterprises in running schools.

Enterprises above designated size should have institutions or personnel to organize and implement employee education and training, connect with vocational colleges, and set up student practice and teacher practice posts.

Ge Daokai, director of the Department of Vocational Education and Adult Education of the Ministry of Education, pointed out that running a school by an enterprise should not be narrowly understood as contributing to the establishment of a school, but also includes participating in the formulation of talent training programs, accepting student internships, and sending technicians to practice classes.

Reasonable income-related expenses actually incurred by an enterprise to receive interns shall be deducted when calculating taxable income according to the current tax law.