就业税收优惠政策效应分析及优化建议

发布时间：2018-05-15 05:22

本文选题：就业 + 税收优惠政策　；参考：《江西财经大学》2017年硕士论文

【摘要】：就业问题一向是各国政府和经济学家希望解决的重难点课题,已不容轻视。虽然2016年末我国的失业率为4.02%,低于4.5%的调控目标,为多年来最低,但我国的就业形势仍不容乐观,再加上这两年供给侧改革,过剩产能加速出清,使得就业形势更加严峻。各国实践表明,仅仅依赖市场的力量来解决就业问题是非常不现实的,需要借助其他多种手段来促进就业,扩大就业空间。而税收作为政府宏观经济调控的重要手段之一,在调节和促进就业方面扮演着非常重要的角色。只有就业问题得到妥善解决,经济社会才能实现可持续发展,国家才能实现稳定和长治久安。文章从凯恩斯学派就业理论以及供给学派就业理论出发,重点从供给和需求两方面分析税收优惠政策促进就业的作用机理。在劳动力需求方面,一方面对GDP和就业人口进行回归分析,得出经济增长与就业人口成正向关系,GDP每上升1个百分点,就业机会增加0.043万个的结论;另一方面对三次产业的就业弹性比较分析,得出第三产业就业弹性相对于第一、二产业来说还有待提高,上升空间较大,吸收劳动力能力有待加强的结论。在劳动力供给方面,得出优惠政策通过对劳动力供给形式以及供给结构产生影响进而影响就业的结论。其次,文章对当前我国的就业现状进行分析,发现我国就业存在供求总量压力大和结构性矛盾凸显的问题。然后梳理分析了我国已实施的就业税收优惠政策,发现当前就业税收优惠政策存在时效性差、针对性弱、优惠力度小、优惠形式单一等问题。随后,文章对就业税收优惠政策进行效应分析,在就业人数与就业税收优惠政策涉及的主要税种之间设立多元线性回归方程,通过根检验和回归分析,得出营业税、个人所得税与就业人数正相关,而企业所得税与就业人数负相关的结论。接着,为更好地实现税收政策促进就业的作用,文章对国外成功的经验进行借鉴。通过对发达国家及发展中国家的就业税收优惠政策总结分析发现,虽然世界各国经济发展水平存在一定的差距,文化背景也大不相同,但都有一些相似的做法。措施具体包括设置多样的税收优惠形式;加大政策优惠力度;助力经济增长,鼓励中小企业、第三产业等的发展;以及促进非标准就业。最后,在综合国外促进就业的成功经验、税收政策促进就业的作用机理以及当前我国就业政策存在的问题,提出优化我国就业税收优惠政策应坚持公平与效率原则、长效性与前瞻性原则及统筹发展原则,建议我国税收优惠政策应从延长优惠时限、清理规范就业优惠政策、加大税收优惠力度、丰富就业优惠形式、强化政策引导功能以及调整相关税收制度六方面进行优化,并提出五项配套措施,分别是扶持职业培训教育、完善社会保障制度、加强税收政策管理、加大三方监督力度和建立政策反馈机制。
[Abstract]:The employment problem has always been the important and difficult problem that governments and economists all over the world hope to solve, which should not be belittled. Although the unemployment rate of China is 4.02% at the end of 2016, which is the lowest in many years, it is the lowest in many years, but the employment situation of our country is still not optimistic. In addition, the supply side reform in the past two years has accelerated the clearing of excess capacity and made the employment situation more severe. The practice of various countries shows that it is very unrealistic to only rely on the market forces to solve the employment problem. We need to use various other means to promote employment and expand the employment space. As one of the important means of government macroeconomic regulation, tax plays a very important role in regulating and promoting employment. Only when the employment problem is properly solved can the economy and society achieve sustainable development and the country achieve stability and long-term stability. Based on Keynesian employment theory and supply-school employment theory, this paper analyzes the mechanism of tax preferential policies to promote employment from two aspects: supply and demand. In terms of labor demand, on the one hand, the regression analysis of GDP and employed population shows that the positive relationship between economic growth and employed population is that each increase of 1 percentage point of GDP increases employment opportunities by 0.043 million. On the other hand, through the comparative analysis of employment elasticity of the three industries, the conclusion is drawn that the employment elasticity of the tertiary industry needs to be improved compared with the first and the second industries, the rising space is large, and the ability of absorbing labor force needs to be strengthened. In the aspect of labor supply, the conclusion that preferential policy influences the form and structure of labor supply and then affects employment. Secondly, the article analyzes the present situation of employment in our country, and finds out that there are some problems in employment in our country, such as the pressure of total supply and demand and the prominent structural contradiction. Then it analyzes the employment tax preferential policies that have been implemented in our country, and finds that the current employment tax preferential policies have some problems, such as poor timeliness, weak pertinence, small preferential intensity, single preferential form, and so on. Then, the article analyzes the effect of employment tax preferential policy, sets up multiple linear regression equation between the number of employed people and the main tax categories involved in employment tax preferential policy, and obtains the business tax through root test and regression analysis. Personal income tax is positively correlated with the number of employed persons, while enterprise income tax is negatively correlated with the number of employed persons. Then, in order to better realize the role of tax policy to promote employment, the article draws lessons from the successful experience of foreign countries. Through the summary and analysis of employment tax preferential policies in developed countries and developing countries, it is found that although there is a certain gap in the level of economic development and cultural background in various countries in the world, there are some similar practices. The specific measures include setting up various forms of tax preference; increasing the intensity of preferential policies; promoting economic growth, encouraging the development of small and medium-sized enterprises and the tertiary industry; and promoting non-standard employment. Finally, in the synthesis of foreign successful experience in promoting employment, the mechanism of tax policy promoting employment and the problems existing in the current employment policy of our country, the author puts forward that the principle of fairness and efficiency should be adhered to in optimizing the preferential policy of employment tax in our country. It is suggested that China's preferential tax policy should extend the preferential time limit, clean up and standardize the preferential employment policy, increase the intensity of tax preference, and enrich the form of employment preferential policy, based on the principles of long-term effect and foresight, as well as the principle of overall development. Strengthen the function of policy guidance and adjust the related tax system to optimize, and put forward five supporting measures, namely, supporting vocational training education, perfecting social security system, strengthening tax policy management. Strengthen tripartite supervision and establish policy feedback mechanism.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F249.2

【参考文献】