所得税政策的就业效应研究

发布时间：2018-05-07 19:34

本文选题：所得税政策 + 就业效应　；参考：《浙江财经大学》2017年硕士论文

【摘要】：就业一直都是国内外各国政府和学者关注的重点和难点,它涉及到一个国家的长期稳定和人民的幸福生活。在我国劳动力市场上,既存在着劳动力供求之间的总量矛盾也存在着结构性矛盾,我国的就业形势依然十分严峻。国内外经济理论和实践经验充分证明,市场机制与政府的宏观经济政策相结合可以更好地缓解就业难题。在政府的宏观经济政策中,税收政策作为我国调控宏观经济的重要手段,在调节收入分配、促进经济增长、调整产业结构、推动充分就业等方面发挥着重要作用。特别是作为直接税的所得税(包括企业所得税和个人所得税,下同)具有不宜转嫁的特性,其税负的高低将对个人的收入水平和企业的利润水平产生直接影响,进而影响劳动力供给和劳动力需求。可以说,相对于流转税,所得税政策对就业的影响更加直接。近几年来,为了促进就业,在所得税政策方面,我国出台实施了一系列优惠政策。但所得税政策对就业的影响大小是怎样的,政策的实施有没有达到政策颁布的预期效果,还有待于我们进一步去验证。有鉴于此,本文从我国的就业现状出发,引出文章研究所得税政策就业效应的理论和现实意义。首先,本文在分析所得税政策和就业的关系以及所得税政策就业效应内涵的基础上,对所得税政策的就业效应进行了全面的机理分析。所得税政策通过影响闲暇与劳动、资本与劳动之间的相对价格,进而影响个人和企业对劳动力供给和劳动力需求的选择。从劳动力供给角度,个人所得税对劳动供给的影响取决于税收替代效应和收入效应之间的净效应;从劳动力需求角度看,在税负可以部分由企业负担的情况下,个人所得税对劳动力需求量的影响表现在替代效应和规模效应。企业所得税对劳动需求量的影响大小主要取决于税收的替代效应和规模效应的净效应;从劳动力市场角度看,个人所得税和企业所得税对劳动力市场的影响是不确定的,同时所得税对劳动力供求的影响大小还取决于劳动供求弹性的大小,劳动供求弹性的大小与就业量成反比。其次,在理论效应机理分析的基础上,进一步运用历年数据比较分析和面板数据模型回归分析实证检验我国所得税政策对就业的影响效果。从历年数据比较分析来看,我国促进就业的所得税政策一定程度上优化了就业结构、促进了就业增加。但是,促进就业的效果并不显著。我国所得税收入在减税的基础上呈现出增长幅度总体大于GDP增长幅度,而就业的增加却微乎其微,就业增长率总体呈现下降趋势。从计量模型回归结果来看,我国的个人所得税政策抑制了就业增加;企业所得税政策对就业产生了正影响,但是影响作用不大。尽管我国政府已经制定了一系列促进就业的所得税政策,对就业起到了一定的积极作用,根据历年数据比较分析和回归结果分析,本文认为,所得税政策对就业的促进作用未能充分发挥,个人所得税甚至还在一定程度上抑制了就业。制约所得税政策就业效应充分发挥作用的因素在于经济下行压力、所得税政策本身的局限性、个人所得税调节收入分配作用较弱、结构性失业缺乏针对性的所得税政策矫正等。最后,为了充分发挥所得税政策促进就业的作用,在借鉴国外就业理论和实践经验的基础上,根据实证分析结果并结合我国的实际就业状况,本文提出了我国所得税政策应当充分发挥其职能作用和立足长远,兼顾短期目标与长期目标协调发展的指导思想。建议所得税政策应当进一步优化个人所得税结构,提高调节收入分配的能力;完善现有促进就业的所得税政策,扩大优惠范围和合理调整政策期限,特别是要加大对农民工等特殊就业群体的关注;加大对第三产业和中小企业的优惠力度,进一步提高其吸纳就业的能力;加大教育培训优惠,提高劳动者就业能力,实现供给管理和需求管理的结合,缓解结构性就业矛盾;鼓励农村产业发展,缓解农村剩余劳动力就业压力。
[Abstract]:Employment has always been the focus and difficulty of the governments and scholars at home and abroad. It involves the long-term stability of a country and the happy life of the people. In China's labor market, there are both the total contradiction between the total labor supply and demand and the structural contradictions, and the employment situation in our country is still very severe. The theory and practical experience fully prove that the combination of market mechanism and the macro economic policy of the government can better alleviate the employment problem. In the macro economic policy of the government, the tax policy is an important means to regulate the macro-economy of our country. It can adjust the income distribution, promote the economic growth, adjust the industrial structure, and promote the full employment. In particular, the income tax as a direct tax (including enterprise income tax and personal income tax, the same below) has the characteristics of unsuitable transfer, and its tax burden will have a direct impact on the income level of the individual and the level of the profit of the enterprise, and then the demand for labor supply and labor. The impact of tax policy on employment is more direct. In recent years, in order to promote employment, in terms of income tax policy, China has implemented a series of preferential policies. But what is the impact of income tax policy on employment, the implementation of policy has not reached the pre term effect of policy promulgation, and we need to further verify. From the present situation of employment in China, this article leads to the theoretical and practical significance of the employment effect of the income tax policy. First, on the basis of the analysis of the relationship between income tax policy and employment and the connotation of income tax policy, this paper makes a comprehensive mechanism analysis on the effect of income tax policy on the industry effect. By influencing the relative price between leisure and labor, capital and labor, the policy affects the choice of labor supply and labor demand by individual and enterprise. From the angle of labor supply, the influence of personal income tax on labor supply depends on the net effect between the tax substitution effect and the income effect; from the Perspective of labor demand, the effect of the income tax on the labor supply is in the view of labor demand. The effect of individual income tax on labor demand is manifested in substitution effect and scale effect. The influence of enterprise income tax on labor demand is mainly dependent on the substitution effect of tax and the net effect of scale effect; from the perspective of labor force market, personal income tax and enterprise income The impact of tax on the labor market is uncertain. At the same time, the impact of income tax on labor supply and demand depends on the size of labor supply and demand elasticity, the size of labor supply and demand elasticity is inversely proportional to the amount of employment. Secondly, on the basis of the analysis of the theoretical effect mechanism, further use of calendar year data comparison and panel data model regression analysis. Analysis of the effect of the income tax policy on employment in China. From the previous year's data comparison and analysis, the income tax policy of promoting employment in China has optimized the employment structure and promoted the increase of employment. However, the effect of promoting employment is not significant. The increase of the body is greater than the GDP, but the increase in employment is negligible, and the employment growth rate is generally declining. From the regression results of the econometric model, the personal income tax policy of our country has restrained the increase of employment; the income tax policy of the enterprise has a positive impact on employment, but the effect is not significant. Although the government has formulated a system in China The income tax policy of promoting employment has played a positive role in employment. According to the analysis of data comparison and regression results of previous years, this paper holds that income tax policy has not fully played a role in promoting employment, and personal income tax has even suppressed employment to a certain extent. The factors of the volatiles lie in the downside pressure of the economy, the limitation of the income tax policy itself, the weak distribution of the income tax on the income tax, the lack of the targeted income tax policy for structural unemployment, and so on. Finally, in order to give full play to the role of the income tax policy to promote employment, it is based on the foreign employment theory and practical experience. According to the results of the empirical analysis and the actual employment situation in China, this paper puts forward that our income tax policy should give full play to its function and long term, and take into account the guiding ideology of coordinated development between short-term goals and long-term goals. It is suggested that income tax policy should be further optimized to improve the structure of individual income tax and improve the distribution of income. We should improve the existing income tax policies to promote employment, expand the scope of preferential treatment and adjust the period of policy reasonably, especially to increase the attention to the special employment groups such as migrant workers, increase the preferential treatment of the third industry and small and medium enterprises, and further improve the ability to absorb the employment, increase the preferential education and training and improve the employment of the workers. Efforts should be made to realize the combination of supply management and demand management, alleviate structural employment conflicts, encourage the development of rural industries, and alleviate the employment pressure of rural surplus labor force.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F249.2

【参考文献】