中文摘要：

中国高等职业教育人才发展的财税政策总体上缺乏系统性，投入总量和结构不合理，忽视高技能人才对丰富税源结构的贡献，未能单独编列技能人才专项预算。在改革思路上，需从深化预算改革和完善教育资金分配机制、推进阳光财政建设和公开地区间职业教育资源配置、建立绩效评价与追踪问责机制，以及完善产学一体化财税政策等方面加以谋划。

英文摘要：

The talent development of higher vocational education lacks system in finance and taxation as a whole, has irrational outlay and structure, ignores the contributions made by high -skilled talents and has no special budget of this field. In this way, budget reform and allocation of education outlay should be deepened and perfected. Finance and vocational educational resources in different regions should be open.