It may all be the same.
Chapter 1 Theoretical Analysis of Tax Promoting Employment 8- 15
1. 1 Necessity of tax to promote employment 8- 10
1. 1. 1 employment importance 8
1. 1.2 Analysis of employment situation and trend in China 8- 10
Full employment is an important goal pursued by our government.
1.2 theoretical analysis of the influence of taxation on labor supply and demand 10- 14
Theoretical Analysis of the Impact of Taxation on Labor Demand:1.2.1.5438+00-13
1.2.2 theoretical analysis of the impact of taxation on labor supply 13- 14
1.3 types of tax policies to promote employment 14- 15
1.3. 1 indirect employment promotion tax policy 14
1.3.2 tax policies that directly promote employment 14- 15
Chapter II: Empirical Study on China's Tax Policy for Promoting Employment 15-29.
2. 1 Basic situation of China's tax policy for promoting employment 15-2 1
2. 1. 1 Significant changes in the national employment guidelines in recent years 15- 16
2. 1.2 Main contents of current tax policies to promote employment 16-20
2. 1.3 Impact of current tax policy 20-2 1
2.2 Problems existing in China's current tax policy in promoting employment 2 1-29
2.2. 1 Mainly a tax policy that directly promotes employment and lacks a long-term mechanism 2 1-23
2.2.2 Mainly focuses on regulating labor demand, and has little impact on labor supply.
2.2.3 The specific setting of preferential tax policies is not reasonable 23-24
2.2.4 The implementation of tax incentives needs to be improved 24-27
2.2.5 Tax policy does not effectively promote and protect the interests of SMEs 27-29
The third chapter is the conception of perfecting the tax policy of promoting employment in China.
3. 1 Tax Policies to Promote Employment: International Reference 29-32
Formulate a tax system to ensure stable economic growth 29
3. 1.2 Implementing tax policies to promote the development of small and medium-sized enterprises 29-30
3. 1.3 Promoting the development of the tertiary industry 30
3. 1.4 Give certain preferential policies to agriculture and agricultural products 30-3 1
Give 3. 1.5 tax incentives to enterprises that place employees.
3. 1.6 Reducing taxpayers' compliance costs 3 1
3. 1.7 Give some financial support to urbanization 3 1
3. 1.8 Promote the development of various employment modes 3 1
3. 1.9 Providing preferential protection for the employment of vulnerable groups 3 1-32
3.2 Principles to be adhered to in formulating China's tax policy to promote employment 32-33
Principle of fairness and efficiency
In line with the principles of national industrial policy.
3.2.3 Compliance with WTO rules and principles 32-33
3.3 Specific ideas for improving China's tax policy to promote employment 33-45
3.3. 1 Adjust macro tax policies to ensure stable economic growth 33-37
3.3.2 Improving workers' quality and labor supply 37-38
3.3.3 Perfecting the current preferential tax policies 38-40
3.3.4 Strengthening the management of preferential employment tax policies 40-42
3.3.5 Increase tax support for the development of small and medium-sized enterprises 42-45
Conclusions 45-46
References 46-49
postscript
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Realizing full employment is an important goal of government macro-control under the condition of market economy. Economic restructuring and industrial upgrading
The reform of state-owned enterprises, the establishment of modern enterprise system and China's integration into the global economy have brought about rapid economic growth.
It also brings employment problems that cannot be ignored. Whether the solution is good or not is directly related to the overall situation of national economic and social development. tax
As an important tool of government macro-control, income should do something to solve the employment problem. This paper aims to analyze the present situation.
Analysis, theoretical exposition, problem revelation, experience reference, using the method of combining empirical analysis with normative analysis, theory
This paper discusses the construction of China's tax policy system to promote employment. Most of the existing research in this field focuses on tax incentives.
In addition to the direct promotion of preferential policies, this paper will pay more attention to macro-taxation.
Policy adjustment should ensure stable and balanced economic growth and promote employment, so as to improve the quality of workers and improve labor supply.
Solve the structural unemployment problem.
Chapter 1 Theoretical Analysis of Tax Promoting Employment
1. 1 the necessity of tax to promote employment
1. 1. 1 the meaning of employment
Employment, referred to as employment, refers to people joining a certain industry to engage in a certain kind of labor, which is different from self-sufficiency.
Productive labor, when mankind develops to the stage of socialized mass production, employment becomes the basic condition and requirement for human survival.
(1) Human labor is the fundamental driving force to promote social progress.
The history of human civilization is the history of human labor development. Since the emergence of human beings, labor has become the pursuit of self-survival.
Basic means. Human labor has created wealth, and the continuous growth of human wealth has promoted the continuous development of society.
Every step of society entering slave society, feudal society, capitalist society and socialist society is the result of human labor.
Fruit. The people are the masters of creating history, and labor is the basic means for the people to create history.
(2) Realizing full employment in society is the basic requirement for realizing modernization.
The so-called full employment in society generally means that all workers who are willing to work in society can get employment.
Conditions. Labor force is the most important resource in economy and society. Realizing the four modernizations is the established goal of our country, which is modernization.
An important symbol is the modernization of productivity level. The employment rate and social productivity are complementary and go hand in hand.
Reflecting the symbol of social civilization, a country with a high unemployment rate cannot be a country with a high level of productivity. in fact
The improvement of productivity can promote the increase of social employment rate, which can create more societies.
Wealth, thus creating material conditions for improving the level of social productivity. Therefore, to achieve full employment in society is to implement the present.
The basic conditions of modernization and the promotion of social employment are the central contents of government work at all levels.
(3) Promoting employment is the fundamental guarantee of social stability.
Employment is the foundation of people's livelihood and the guarantee of economic development and social stability. The Third Plenary Session of the 16th CPC Central Committee decided to implement productization.
Extremely employment policy, strive to improve the entrepreneurial and employment environment, and put the expansion of employment in a more prominent position in economic and social development.
1. 1.2 Analysis of employment situation and trend in China.
(1) Analysis of Employment Situation in China
At present, the main contradiction of employment in China is that the demand for full employment is incompatible with the excessive total labor force and low quality.
Contradictions, mainly as follows:
① The contradiction between labor supply and demand is serious.
Employment is related to the development of national economy and social stability, which is of great significance. For example, employment provides basic conditions for individual workers to survive and develop, and employment is the foundation of national economic development and national stability. Realizing full employment is an important goal of government macro-control under the condition of socialist market economy in China, and full employment is also an important guarantee to promote economic growth and increase national income. However, since the reform and opening up, China's economy has developed rapidly and the employment problem has become increasingly serious. Whether we can solve the current employment problem in China has become a major issue related to social stability, further promotion of reform and opening up and sustained and rapid economic development. In the macro-economic control measures implemented by the government to solve the employment problem, tax policy, as an important lever of the government's macro-control, should be fully utilized by governments at all levels to make due contributions to solving the employment problem. At present, China has formulated a series of tax policies to promote employment, but there are still some problems in these tax policies, such as unreasonable tax policies, defects in tax policy implementation and management, and lack of social security tax policies. There are many places for western countries to use tax policies to promote employment. Many developed countries reduce the tax burden of enterprises and individuals with low macro tax burden to ensure stable economic growth and promote employment; Establish and improve the social security mechanism by levying social security tax to promote the reemployment of unemployed people; Promote the development of the tertiary industry and increase employment. ...
Employment is a major economic and social problem facing China at present and in the future, and it is also a difficult problem that must be solved. As one of the important regulatory tools, taxation should play its due role in employment. This paper analyzes the present situation and trend of employment in China, expounds the influence of taxation on labor supply and demand, summarizes the contents of the current tax policy to promote employment in China, and objectively evaluates its implementation effect. There are still many unsatisfactory aspects in China's current tax policy to promote employment. This paper analyzes them and concludes that (1) the tax policy to directly promote employment is the main one, and no long-term mechanism has been formed; It mainly focuses on regulating labor demand and has little impact on labor supply; Problems existing in the specific setting and implementation of preferential tax policies; The tax environment is not conducive to the development of small and medium-sized enterprises. On this basis, drawing lessons from international experience, this paper puts forward the idea of implementing and perfecting China's tax policy to promote employment, which mainly includes: adjusting macro-tax policy to ensure stable and balanced economic growth; Improve the quality of workers and improve the supply of labor; Adjust and improve the current tax policy, and directly encourage the increase of jobs; Increase tax support for the development of small and medium-sized enterprises; Strengthen the management of preferential employment tax policies.
Finally, this paper studies the problems existing in the tax policy to promote employment and the ways to improve it.
Abstract 4-5
Abstract 5
Chapter 1 Introduction 8- 12
1. 1 background and significance of the topic 8
1.2 Research Status at Home and Abroad 8-9
1.3 research ideas and main contents 9- 10
1.4 research methods 10
1.5 innovation 10- 12
Chapter II Impact of Tax Policies on Employment 12- 18
2. 1 tax policies affecting employment 12- 14
2. 1. 1 the form of tax policy affecting labor supply 12- 13
2. 1.2 tax policy forms affecting labor demand 13- 14
2.2 ways of tax policy affecting employment 14- 18
2.2. 1 ways in which tax policies affect labor demand 15- 16
2.2.2 Ways in which tax policies affect labor supply 16- 18
Chapter III Effects and Problems of China's Employment Promotion Tax Policy 18-28
3. 1 China's existing tax policies to promote employment 18-22
3. 1. 1 preferential tax policies for the disabled 18- 19
3. 1.2 preferential tax policies for laid-off workers 19-20
3. 1.3 preferential tax policies for demobilized military cadres, retired soldiers and their dependents 20-2 1
3. 1.4 Preferential tax policies to support and encourage the development of the tertiary industry 2 1
3. 1.5 Preferential tax policies to promote enterprise technological progress and expand employment 2 1-22
3. 1.6 Tax preferential policies to support the development of small and medium-sized enterprises and give full play to their employment absorption function 22
3.2 Effectiveness of China's Current Tax Policy in Promoting Employment 22-25
3.2. 1 The number of jobs has increased, and the laid-off and unemployed people have benefited 23-24.
3.2.2 Industrial restructuring and preferential treatment have promoted the increase of jobs 24-25
3.3 Main Problems in China's Current Tax Policy for Promoting Employment 25-28
3.3. 1 The policy is complex and changeable, and it is difficult to operate.
3.3.2 There are many restrictive conditions in the policy, which affect its function 25-26.
3.3.3 The policy form is single and there is no policy system.
3.3.4 There are loopholes in management, which affect the effect of policy implementation 26-28
Chapter IV Experience and Enlightenment of Foreign Tax Policies for Promoting Employment 28-32
4. 1 Foreign-related tax policies to promote employment 28-29
4. 1. 1 Tax policies in developed countries that mainly promote employment 28-29
4. 1.2 Tax policies that mainly promote employment in developing countries 29
4. 1.3 Tax policies that mainly promote employment in countries with economies in transition 29
4.2 Enlightenment of Foreign Tax Policies on Promoting Employment 29-32
4.2. 1 Implement low tax burden and encourage society to create more jobs 29-30
4.2.2 Implement differential tax rates to support the development of small and medium-sized enterprises and increase employment opportunities.
4.2.3 Promote the development of tertiary industry and broaden employment channels 30 pages
4.2.4 Give certain preferential policies to agriculture and agricultural products 30-3 1
4.2.5 Tax incentives shall be given to enterprises and vulnerable groups that place employees for employment 3 1-32.
Chapter V: Principles and Ways to Improve China's Employment Promotion Tax Policy 32-42
5. 1 Principles to be adhered to in improving China's tax policy and promoting employment 32-34
Principle of fairness and efficiency 32
5. 1.2 "Five Overall Plans" Principle 32-33
5. 1.3 conforms to the national industrial policy principles 33
Follow WTO rules and principles
5. 1.5 adhere to the principle of long-term effectiveness and foresight 33-34
5.2 Ways to Improve China's Employment Promotion Tax Policy 34-42
5. 2. 1 Clean up and cancel some unrealistic preferential tax policies 34
5.2.2 Expand the scope of application of preferential tax policies to promote employment 34-35
5.2.3 Formulate the tax policy of "four inclinations plus two levies" 35-40 pages
5.2.4 Strengthening management and promoting the implementation of tax policies 40-42
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Employment is related to the overall situation of reform, development and stability, the improvement of people's living standards and the long-term stability of society. Full employment can promote economic development and increase national income, thus providing sufficient tax sources for national finance. However, the current employment situation in China is very grim, with a large number of laborers and low quality. Under the condition that the labor market mechanism is very imperfect, it is unrealistic to rely solely on the power of the market mechanism to solve the employment problem in China. The government is duty-bound to solve the employment problem. As an important tool for the government to implement macro-control, tax plays an important role in regulating and promoting employment, so this paper focuses on how to play the positive role of tax in solving employment problems. This paper first introduces the influence of tax policy on employment, and analyzes the principles and ways of tax policy to promote employment; Then it introduces the existing employment promotion policies in China, and analyzes the effects and main problems of the current employment promotion tax policies in China. The tax policies to promote employment in developed countries, developing countries and transition countries are studied respectively, and the enlightenment to China is given. Put forward the principles and paths to improve China's tax policy and promote employment.
Chapter 65438 +0 thread theory
Background and significance of the topic "1. 1"
China is currently in the process of economic system transition and industrial structure adjustment and upgrading, which is in harmony with the market economic system.
Adaptive employment mechanism has replaced the employment mechanism under the traditional planned economy system. Under the new employment mechanism, China
The unique burden of China's huge population has caused a serious imbalance between labor supply and demand. According to the forecast of the National Bureau of Statistics,
By 20 10, the working-age population in China will reach 880 million, which is about10 million more than that in 2000, which is too much.
Abundant labor resources have brought serious pressure on employment in China. Coupled with the invisibility of state-owned enterprises under the original system
The release of unemployment in dual economy and hidden unemployment in rural areas has brought about the upgrading and adjustment of industrial structure.
The increasing structural unemployment and the informationization, industrialization and development of China's industrial economy.
The employment transfer required by many tasks such as developing knowledge economy has led to more acute employment contradictions and various types of losses.
Industry is rising.
At present, the employment situation in China is very grim, with a large number of laborers and low quality.
Under the condition of imperfect mechanism, it is impossible to solve the employment problem in China only by relying on the power of market mechanism.
Realistically, the government has an unshirkable responsibility to solve the employment problem. Employment is related to the national economy.
Development and social stability and full employment can promote economic development and increase national income, thus serving the country.
The state finance has provided sufficient tax sources. As an important tool for the government to implement macro-control, taxation plays an important role in regulation and adjustment.
Promoting employment plays an important role, so this paper focuses on how to give full play to the product role of taxation in solving employment problems.
Extreme action.
Employment is a hot issue of general concern to all walks of life, and it is also a problem that the government attaches great importance to.
It is also a comprehensive social problem, public management problem, social and economic development problem, and old and new system reform problem.
The inevitable product of history. General Secretary Hu Jintao clearly pointed out in the report of the 17th National Congress that "employment is the foundation of people's livelihood".
It is related to the success or failure of enterprise reform in China, to maintaining social stability and long-term stability, and to ensuring rapid economic development.
Bureau, is related to the implementation of the spirit of the 17th National Congress, the practice of Theory of Three Represents Theory, and the realization of all-round construction.
The overall situation of well-off goal. Therefore, it is of positive significance to study the employment problem and promote it.
The related tax policy of this issue is also of great practical significance.
1.2 research status at home and abroad
Promote labor among the four major control objectives of economic growth, full employment, price stability and international balance of payments.
Transferring employment is an important goal for all countries to formulate and adjust tax policies, and the employment problem has always been the focus of western economics.
The core problem of the study has formed a systematic employment theory, which has a history of more than 200 years and has successively formed the "ancient"
Classical economics employment theory, Malthusian population theory, Keynesian employment theory, anti-Kane.
Employment theory of Marxist school, employment theory of development economics and employment theory of Marxism. pay taxes
In the aspect of income policy, it is advocated that according to the alternation of economic prosperity and depression, austerity policy and expansion policy should be implemented alternately, that is,
In depression, the government should reduce taxes to stimulate aggregate demand, and increase taxes to curb aggregate demand in prosperity.
Total demand. Realize the stability and balance of full employment. Main tax policies and measures taken when unemployment increases.
There are: First, implement a low tax burden and encourage society to create more jobs. In dealing with taxes and the revenue impact of taxes
On the issue of substitution effect, many developed countries, such as Europe and the United States, began to make light use of it in the 1980s.
In the tax reform, they give profits to taxpayers by reducing taxes and encourage the society to set up more enterprises.
To attract more employed people, until now, this wave of tax cuts is still lingering. Second, the implementation of differential tax rates,
Support the development of small and medium-sized enterprises and increase jobs. As the basic force of an active market, small and medium-sized enterprises have adapted.
Most of the employed people in the society have become the positions of owners. In order to encourage the development of SMEs, many countries promote
Line differential tax rate. The third is to promote the development of the tertiary industry and expand employment channels. Changes in the national economic structure and
In the process of development, the adjustment orientation of tax policies in various countries pays more attention to development, including communication, finance, consulting and tourism.
The tertiary industry, including other industries, will develop and strengthen investment in infrastructure construction. The fourth is to give agriculture and
Some preferential policies for agricultural products. The common practice in some countries is to reflect on agriculture and engage in agriculture in policy.
Tax care for farmers and industrial workers. Fifth, for enterprises and vulnerable groups who find jobs.
The industry implements tax incentives. Give tax incentives to enterprises that place employees, and support social idlers to start enterprises.
Enterprises, support enterprises to organize the employment of social idlers.
After the founding of the People's Republic of China, China implemented a socialist planned economy and did not recognize the existence of unemployment. Therefore, the issue of employment is raised.
The research of this subject started late. Since 1994, the rapid economic growth in China has been accompanied by a decline in the employment rate.
Especially with the deepening of the reform of state-owned enterprises, a large number of laid-off workers have emerged. At present, China promotes employment.
Preferential tax policies were gradually formulated and implemented from 1994 according to the employment form in China.
Different historical periods have effectively promoted employment and re-employment in China, promoted economic development and maintained.
Social stability, its policy content mainly involves the following aspects: (1) preferential tax policies for the disabled;
Preferential tax policies for laid-off workers; Demobilized military cadres, retired soldiers and their dependents
Preferential tax policies; Preferential tax policies to support and encourage the development of tertiary industry; Promote the technological progress of enterprises,
Preferential tax policies to expand employment opportunities; Tax to support the development of small and medium-sized enterprises and give play to their employment-absorbing function
Preferential policies.