In China，a series of fiscal and taxation policies have been put forward to support the project of practical talents training，such as more public financial to support vocational education，special funds for fostering skilled talents of which our country is lacking，more capital input for the Construction of Teaching Faculty for vocational education and Practice-base，preferential tax policies for employees technological training. Meanwhile，there are two main problems in fiscal and taxation policies，including a low gross capital input for education，which restrict the development of vocational education，and an irrational distribution and structure of financial funds. So，at present，we should improve the fiscal policies to enhance “two segments” systems of regular higher education and higher vocational education. Meanwhile，we need a more perfect transfer payment system to balance the regional distribution of the practical talents，especially to arrange more financial funds for rural regions.