本文關(guān)鍵詞：我國促進(jìn)就業(yè)的稅收政策研究　出處：《云南財經(jīng)大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 就業(yè)問題 稅收政策 影響機制 稅制改革

【摘要】：目前,我國就業(yè)矛盾突出,有總量矛盾也有結(jié)構(gòu)性矛盾。西方發(fā)達(dá)國家的實踐經(jīng)驗表明,單純依靠市場機制的調(diào)節(jié)作用難以徹底解決就業(yè)問題,只有引導(dǎo)市場機制與政府政策相配合,才能達(dá)到事半功倍的效果。在促進(jìn)就業(yè)的諸多政策領(lǐng)域中,稅收政策發(fā)揮著重要的作用。因此,本文從總體上研究我國的就業(yè)現(xiàn)狀、問題,尋找與驗證稅收政策與促進(jìn)就業(yè)的契合點和著力點,分析稅收政策在解決就業(yè)問題中的作用機制。同時,在借鑒西方國家的勞動就業(yè)理論和實踐經(jīng)驗的基礎(chǔ)上,基于我國的基本國情和就業(yè)現(xiàn)狀,運用規(guī)范分析、實證分析、系統(tǒng)分析和比較分析等研究分析方法,結(jié)合財政學(xué)、稅收學(xué)、勞動經(jīng)濟學(xué)等學(xué)科的理論與方法,分析我國促進(jìn)就業(yè)稅收政策存在的不足。最后,提出較為科學(xué)的、適配性較強的促進(jìn)就業(yè)的稅收政策路徑選擇。 近年來,我國制定了一系列促進(jìn)就業(yè)的稅收政策,在解決就業(yè)問題上取得了一定成就,但是從總體上看仍存在很多不足。本文建議在借鑒國外勞動就業(yè)理論和政策實踐經(jīng)驗的基礎(chǔ)上,完善我國的稅收政策體系:擴大促進(jìn)就業(yè)稅收政策的廣度和深度,完善促進(jìn)就業(yè)的稅收政策體系;在勞動力供給方面,運用稅收政策手段,提高勞動力供給質(zhì)量,激勵勞動力積極的尋找就業(yè)機會;在勞動力需求方面,運用稅收政策工具,制定具有針對性的就業(yè)促進(jìn)政策,促進(jìn)高校畢業(yè)生、農(nóng)民工等新增失業(yè)人員就業(yè);加大對第三產(chǎn)業(yè)和中小企業(yè)的政策扶持力度,凸顯其對勞動力的吸納能力;大力推動稅制改革。此外,建立和完善就業(yè)服務(wù)體系,加強勞動力供需雙方的信息流動,也是促進(jìn)就業(yè)的重要手段之一。 應(yīng)該強調(diào)的是促進(jìn)就業(yè)是一個系統(tǒng)工程,單純依靠某個方面的政策措施將難以徹底解決就業(yè)問題。本文從稅收政策角度切入對促進(jìn)就業(yè)問題的研究分析,體現(xiàn)了稅收這一公共經(jīng)濟政策在運用中的重要性和特殊性。然而,在制定和完善促進(jìn)就業(yè)政策稅收政策時,還應(yīng)當(dāng)注意與其他宏觀經(jīng)濟政策的協(xié)調(diào)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.

【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F249.2;F812.42

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