A Theoretical Foundation of Employing the Tax on the Talent and a Conception of Tax System
人才使用税开征的理论依据与税制构想

In order to make clear the rights and duties relationship between the state and corporation in training and employing talents, we suggest setting up a value-sharing mechanism in employing talents paying the education fee by the state and corporation.It will result in eliminating the waste and reducing the inefficiency of employing the talent and getting a new resource of educational fund.This paper suggests imposing a tax on employing the talent to replace the extra change of education and deliberates systematically the theoretical foundation,social effect and the influence on the tax system of the tax on employing the talent.