中国非正规就业税收政策的理论与实证分析

【作者】 郭健；

【导师】 李文；

【作者基本信息】 山东大学 ， 财政学， 2005， 硕士

【摘要】 非正规就业包括非正规部门的就业以及正规部门中的非正式就业。按要素集约度划分,非正规就业所属行业大多为劳动密集型产业,对劳动力素质要求不高。因此,它已成为大多数发展中国家最主要的城市就业渠道和新增就业岗位的来源,同时也已成为发达国家就业方式的重要发展趋势。税收,作为政府宏观调控的重要手段之一,自然会对非正规就业产生影响。 本文的创新之处在于率先将非正规就业与税收政策结合起来进行系统分析,并采用定性与定量分析相结合的办法,在定性分析的同时运用最小二乘法、比较分析法等实证方法对相关数据进行定量分析,这在非正规就业税收政策的研究中是不多见的。 得出的主要结论如下: 1.中国的就业现状决定了非正规就业发展的必要性。中国就业形势严峻,失业的主要原因突出表现为劳动力供大于求、结构性失业以及周期性失业等等。因此,中国的就业现状决定了在正规就业不能满足日益增长的劳动力数量以及中国劳动力素质普遍偏低的情况下,应大力发展非正规就业以缓解就业压力。近年来,中国非正规就业占总就业比重逐年攀升,且已达一半以上,日益成为中国就业的主渠道。 2.中国非正规就业的发展特征及发展障碍。中国非正规就业的发展特征主要表现为:以批发零售贸易餐饮业为主、区域发展不平衡、非正规就业者的受教育程度普遍偏低。与大多数国家的情况类似,中国非正规就业的发展障碍一方面来自于自身的弱点,另一方面与社会和政府的忽视有关。非正规就业的发展障碍突出表现为:资金障碍、保障障碍、人力资源障碍以及政策障碍等。 3.中国税收政策对非正规就业的影响。本文实证分析的结果表明,中国非正规就业所占比重与非正规就业者税负及税收管制强度均成反比,因此,在不能依靠削弱税收管制强度的前提下,应借助降低非正规就业者的税负来进一步促进非正规就业的发展。 4.中国非正规就业税收政策缺陷及优化。中国现行税制存在的问题主要有非正规就业者税负(包括增值税负、所得税负、费负)较重、现有税种不完善、部更多还原

【Abstract】 Informal employment consists of employment of informal sectors and informal employment of formal sectors.It has become the main employment channel and newly-increased source of employment of most developing countries, and the employment development trend of developed countries at the same time. Tax, as one of government’s important macroeconomics adjustment means, will exert an influence on informal employment naturally.The specific feature of this paper is that it first analyzes the relationship between informal employment and tax policies.And take some econometrics means,such as ols estimate,etc.The conclusions drawn by analysis can be shown as follows:1.The necessity of the development of informal employment.The employment situation of our country is severe, the main reason can be shown as : supply exceeding demand, structural unemployment etc.For the sake of the increasing labour force and their low quality,we can’t rely more on formal employment. In China, the informal employment rate is increasing year by year.And it has become the main employment form of our country.2.The main features and the development obstacles of informal employment. The main features of informal employment can be described as:unbalanced development of different regions、 low quality of informal employers and employees,etc..And there are also some obstacles in the development of informal employment, for instance, fund obstacle, security obstacle, human resources obstacle and policy obstacle ,etc.3.The influence of tax policies on informal employment.This text draws support from the foreign research approach, and has carried on a positive analysis with the relationship between tax policies and informal employment. The result indicates, in order to encourage the development of informal employment,our country should reduce the tax burden of the persons choosing informal employment properly,but not weaken the intensity of tax regulation.4.The flaws and the improvement of tax policies related to informal employment. At present,our country has already set out many tax expenditure policiesrelated to informal employment, but still there are a great deal of drawbacks in the present policies, for instance, the heavy tax burden of labors of informal employment, imperfect aspects of the existing tax items , lack of some tax items,etc..Therefore, in order to promote the benign development of informal employment of our country, we should optimize the current policies,such as,perfecting the current tax items, levying the new tax items as soon as possible, making the tax expenditure policies inclined to the informal employment, and meanwhile,strengthening tax management ,etc.更多还原