我国促进就业的税收政策研究

发布时间：2018-01-03 05:14

本文关键词：我国促进就业的税收政策研究　出处：《云南财经大学》2011年硕士论文　论文类型：学位论文

【摘要】：目前,我国就业矛盾突出,有总量矛盾也有结构性矛盾。西方发达国家的实践经验表明,单纯依靠市场机制的调节作用难以彻底解决就业问题,只有引导市场机制与政府政策相配合,才能达到事半功倍的效果。在促进就业的诸多政策领域中,税收政策发挥着重要的作用。因此,本文从总体上研究我国的就业现状、问题,寻找与验证税收政策与促进就业的契合点和着力点,分析税收政策在解决就业问题中的作用机制。同时,在借鉴西方国家的劳动就业理论和实践经验的基础上,基于我国的基本国情和就业现状,运用规范分析、实证分析、系统分析和比较分析等研究分析方法,结合财政学、税收学、劳动经济学等学科的理论与方法,分析我国促进就业税收政策存在的不足。最后,提出较为科学的、适配性较强的促进就业的税收政策路径选择。近年来,我国制定了一系列促进就业的税收政策,在解决就业问题上取得了一定成就,但是从总体上看仍存在很多不足。本文建议在借鉴国外劳动就业理论和政策实践经验的基础上,完善我国的税收政策体系:扩大促进就业税收政策的广度和深度,完善促进就业的税收政策体系;在劳动力供给方面,运用税收政策手段,提高劳动力供给质量,激励劳动力积极的寻找就业机会;在劳动力需求方面,运用税收政策工具,制定具有针对性的就业促进政策,促进高校毕业生、农民工等新增失业人员就业;加大对第三产业和中小企业的政策扶持力度,凸显其对劳动力的吸纳能力;大力推动税制改革。此外,建立和完善就业服务体系,加强劳动力供需双方的信息流动,也是促进就业的重要手段之一。应该强调的是促进就业是一个系统工程,单纯依靠某个方面的政策措施将难以彻底解决就业问题。本文从税收政策角度切入对促进就业问题的研究分析,体现了税收这一公共经济政策在运用中的重要性和特殊性。然而,在制定和完善促进就业政策税收政策时,还应当注意与其他宏观经济政策的协调配合。
[Abstract]:At present, China's employment contradiction, there is also a contradiction between the total structural contradictions. The western developed countries experience shows that regulation simply rely on the market mechanism to solve the employment problem, only the market mechanism and government policy coordination, to achieve a multiplier effect. In many areas of policy to promote employment in that tax policy plays an important role. Therefore, the current employment situation, this paper studies our country from the overall problem, search and verification of the tax policy and promote employment point and focus on solving the employment problem in the analysis of the mechanism of tax policy. At the same time, on the basis of western employment theories and practice experience on the basic national conditions and the current employment situation in China based on the normative analysis, empirical analysis, system analysis and comparative analysis and other analysis methods, combined with finance, taxation By analyzing theories and methods of labor economics and other disciplines, this paper analyzes the shortcomings of China's tax policies to promote employment. Finally, it puts forward a more scientific and adaptable tax policy path to promote employment.
In recent years, China has formulated a series of tax policies to promote employment, has made some achievements in solving the employment problem, but overall there are still many deficiencies. This paper proposed based on foreign employment theory and policy practice and improve the tax policy system of our country: to expand the breadth and depth of the employment tax policy, improve the tax policy system of employment; in the aspect of labor supply, the use of tax policy to improve the quality of labor supply, labor incentive actively looking for employment opportunities; in labor demand, the use of tax policy tools, to develop targeted employment promotion policies, promote college graduates, migrant workers and other new unemployed employment; to increase efforts to support the third industry and the small and medium-sized enterprise policy, highlighting its ability to absorb labor; vigorously promote the reform of the tax system. In addition, the establishment and improvement of the employment service system and the strengthening of the flow of information between the two sides of the labor force are also one of the important means to promote employment.
It should be stressed that employment is a systematic project, relying solely on the aspect of policy measures will be difficult to completely solve the employment problem. This article from the perspective of tax policy analysis of promoting the employment, reflects this tax policy is importance and specificity in practice. However, in formulating and perfecting to promote the employment policy, should also pay attention to the coordination and other macroeconomic policies.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F249.2;F812.42

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