【作者】 周洁；

【导师】 李炜光；

【作者基本信息】 天津财经大学 ， 财政， 2006， 硕士

【摘要】 就业是我国当前和今后所面临的一个严峻的经济社会问题,也是必须要解决的一个难题。税收作为重要调控工具之一,应在就业问题上发挥应有的作用。本文分析了我国的就业现状和走势,阐述了税收对劳动力供求的影响,总结了我国现行促进就业税收政策的内容并对其实施效果进行了客观评价。我国现行促进就业的税收政策,仍有许多不尽人意之处,对此本文进行了剖析,概括如下:以直接促进就业的税收政策为主,缺乏长效机制;主要侧重于调节劳动需求,对劳动供给的影响很小;税收优惠具体设置及实施执行存在问题;税收环境不利于促进中小企业发展。在此基础上,借鉴国际经验,提出了贯彻和完善我国促进就业税收政策的构想,主要包括:调整宏观税收政策,确保经济稳定均衡增长;提高劳动者素质,改善劳动力供给情况;调整和完善现行税收政策,直接鼓励增加就业岗位;加大对中小企业发展的税收扶持力度;加强就业税收优惠政策的管理。更多还原

【Abstract】 Employment will be a serious problem in a long time and must be resolved. As animportance adjusting tool, the revenue should make a good effect in resolving this problem.First , the paper analyses the actualities and perspectives of employment in our country, analysesthe relation of tax and employment and summaries and assesses our country’s tax policy ofemployment.There still have much of shortage in our current tax policy of employment .The paperreveals some of shortage, such as: there are many direct tax policy to promote the employment,but it’s lack of long effect mechanism;Pay more attention to labor demand and neglect laborsupply;there are many problems in the establishment and practice of the tax preference;there aresome facts which go against the development of small business enterprise.Finally, the paper gives some suggestions on how to carry out and perfect the employmenttax policy on the base of the analysis, such as ensuring economic increasing, improving laborquality, perfect tax policy, supporting small enterprises, managing tax preference, and so on.更多还原