税收政策促进大学生就业的路径选择研究

发布时间：2018-03-09 06:19

本文选题：大学生就业　切入点：税收政策　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济体制改革的深化,国内就业形势总体上供大于求,而且结构性矛盾突出,大学毕业生就业形势异常严峻。就业问题,尤其是大学毕业生的就业问题已成为关乎国计民生的重大社会问题。大学生就业活动对改善我国就业难题,促进经济发展,建设创新型国家及维护社会稳定具有重要意义。然而,在“大众创业、万众创新”的新时期发展态势下,我国政府部门实施“高校毕业生就业创业促进计划”,将就业创业结合起来,释放创业带动就业的“倍增效应”。在“双创”时代背景下,越来越多的大学生创业热情高涨,大学生创业为解决当前乃至今后相对长时间内我国大学生就业问题提供了新的解决思路。税收政策作为实现宏观调控政策的重要手段之一,应将促进就业作为其基本目标,通过实施积极支持就业的税收政策,可以发挥促进就业、降低失业率的重要作用。针对大学生这一特殊群体就业问题,在税收政策支持方面,我国也出台了一系列的优惠政策。但在实际的运行中,目前的税收政策支持尚未形成促进就业的长效机制,显现出很多问题和不足,如税收优惠力度小、税收政策导向乏力、就业培训相关的税收政策缺乏等,这些问题严重限制和阻碍了大学生就业税收支持政策的应有作用。对此,必须注重税收政策宏观调控功能的发挥,不断完善政策支持体系,积极推动大学生就业工作,缓解大学生就业总量和结构性矛盾并存的严峻局面,促进经济增长与就业增加协调发展。本文首先对就业相关理论及税收政策促进大学生就业的作用机理进行理论分析,为政策研究奠定理论基础,其次对我国大学生就业及税收政策现状进行分析,发现总结其中存在的问题,然后借鉴国际经验及启示,最后提出完善我国大学生就业的税收政策建议,以达到促进大学生就业的目的。
[Abstract]:With the deepening of the reform of the market economy system in our country, the domestic employment situation in general exceeds the demand, and the structural contradictions are prominent. The employment situation of university graduates is extremely serious. In particular, the employment of college graduates has become a major social problem related to the national economy and the people's livelihood. The employment activities of college students are of great importance to the improvement of employment problems and the promotion of economic development in China. It is of great significance to build an innovative country and maintain social stability. However, in the new period of "mass entrepreneurship, mass innovation", The government department of our country implements the "Employment Entrepreneurship Promotion Plan for University graduates", which combines employment and entrepreneurship, and releases the "multiplier effect" of employment driven by entrepreneurship. Under the background of "double creation", more and more college students have high enthusiasm for entrepreneurship. University students' entrepreneurship provides a new way to solve the problem of college students' employment at present and for a relatively long time in the future. As one of the important means to realize macro-control policy, the tax policy should take promoting employment as its basic goal. Through the implementation of a tax policy that actively supports employment, it can play an important role in promoting employment and reducing the unemployment rate. In view of the employment problem of this special group of university students, in terms of tax policy support, China has also introduced a series of preferential policies. However, in the actual operation, the current tax policy support has not yet formed a long-term mechanism to promote employment, which shows many problems and deficiencies, such as the low intensity of tax incentives and the weak guidance of tax policies. The lack of tax policies related to employment training seriously limits and hinders the proper role of employment tax support policies for college students. In view of this, we must pay attention to the exertion of macro-control functions of tax policies and constantly improve the policy support system. Actively promoting the employment of college students to alleviate the grim situation of the coexistence of total employment and structural contradictions among college students, Firstly, this paper makes a theoretical analysis on the theory of employment and the mechanism of tax policy to promote the employment of college students, so as to lay a theoretical foundation for the policy research. Secondly, this paper analyzes the current situation of employment and tax policy of college students in China, finds out the existing problems, and then draws lessons from international experience and enlightenment, and finally puts forward some suggestions on how to improve the employment policy of college students in our country. In order to achieve the purpose of promoting the employment of college students.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F279.2

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