我国促进就业的税收政策研究
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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。
At present, there are obvious total contradictory and structural contradictions of employment in our country. Experience of western developed countries has showed that solely relying on regulation of the market mechanism is difficult to completely solve employment problem. We must match the market mechanism and government policies in order to achieve a multiplier effect, tax policies play an important role in policy areas of promoting employment Therefore, this paper study employment situation of China. Then we find out the meeting point and focus on tax policies and the employment promotion, and analyze the action mechanism of tax policies in solving the employment problem. At the same time, the paper is on the basis of learning theory and employment practice experience from western countries and based on China's basic national conditions and employment status. In this paper, we use research and analysis methods, such as normative analysis, empirical analysis, system analysis and comparative analysis, etc. The paper has used theories of Finance, Taxation, Labor economics and other disciplines. Then we analyze shortcomings of tax policy as to promote employment in China. Ultimately, we propose a more scientific and suitable path for tax policy to promote employment.
In recent years, our government developed a series of tax policies to promote employment, and it has made some achievements in solving the employment problems. Overall, there is still much to be desired. We should improve our tax policy system on the basis of learning labor and employment theory and policy practical experience from foreign countries. Our specific recommendations include the followings: firstly, we can expand the breadth and depth of tax policies to promote employment, perfecting the tax policy system of promoting employment; secondly, in the side of labor supply, we can use tax policies to improve the quality of labor supply, encouraging labor force actively seeking jobs; thirdly, in the side of labor demand, we can use tax policy instruments to formulate directional employment promotion policies to promote the college graduates, rural migrant workers and other new unemployed workers to be employed; finally, government must increase policy supports of the tertiary industry and SMEs, highlighting its ability to absorb the labor force. In addition, we also can establish and improve the employment service system and strengthen the flow of information both supply and demand of labor to promote employment.
It should be emphasized that the promotion of employment is a system engineering, relying solely on the aspect of policy measures which is difficult to solve the employment problem completely. This paper analyzes the problems of promoting employment from the viewpoint of tax policy. It reflects that tax policy is importance and specificity in practice. However, we should also pay attention to other macroeconomic policy coordination in the development and improvement of tax policy as to promote employment policy.
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。
At present, there are obvious total contradictory and structural contradictions of employment in our country. Experience of western developed countries has showed that solely relying on regulation of the market mechanism is difficult to completely solve employment problem. We must match the market mechanism and government policies in order to achieve a multiplier effect, tax policies play an important role in policy areas of promoting employment Therefore, this paper study employment situation of China. Then we find out the meeting point and focus on tax policies and the employment promotion, and analyze the action mechanism of tax policies in solving the employment problem. At the same time, the paper is on the basis of learning theory and employment practice experience from western countries and based on China's basic national conditions and employment status. In this paper, we use research and analysis methods, such as normative analysis, empirical analysis, system analysis and comparative analysis, etc. The paper has used theories of Finance, Taxation, Labor economics and other disciplines. Then we analyze shortcomings of tax policy as to promote employment in China. Ultimately, we propose a more scientific and suitable path for tax policy to promote employment.
In recent years, our government developed a series of tax policies to promote employment, and it has made some achievements in solving the employment problems. Overall, there is still much to be desired. We should improve our tax policy system on the basis of learning labor and employment theory and policy practical experience from foreign countries. Our specific recommendations include the followings: firstly, we can expand the breadth and depth of tax policies to promote employment, perfecting the tax policy system of promoting employment; secondly, in the side of labor supply, we can use tax policies to improve the quality of labor supply, encouraging labor force actively seeking jobs; thirdly, in the side of labor demand, we can use tax policy instruments to formulate directional employment promotion policies to promote the college graduates, rural migrant workers and other new unemployed workers to be employed; finally, government must increase policy supports of the tertiary industry and SMEs, highlighting its ability to absorb the labor force. In addition, we also can establish and improve the employment service system and strengthen the flow of information both supply and demand of labor to promote employment.
It should be emphasized that the promotion of employment is a system engineering, relying solely on the aspect of policy measures which is difficult to solve the employment problem completely. This paper analyzes the problems of promoting employment from the viewpoint of tax policy. It reflects that tax policy is importance and specificity in practice. However, we should also pay attention to other macroeconomic policy coordination in the development and improvement of tax policy as to promote employment policy.
引文
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⑥姜伟.促进就业的税收政策研究[D] .安徽:安徽大学,2010.
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⑧胡芸.对马克思就业理论的再认识[J].中小企业管理与科技(上旬刊).2010(11).
⑩牛华勇.从发达国家经验看促进就业的税收政策[J].会计师. 2009.
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⑤赵红.西方失业理论及其就业对策[J].云南财贸学院学报.2000(10).
⑥姜伟.促进就业的税收政策研究[D] .安徽:安徽大学,2010.
⑦曾湘泉.《劳动经济学》.北京:中国劳动社会保障出版社、复旦大学出版社,2005,第337页。
⑧胡芸.对马克思就业理论的再认识[J].中小企业管理与科技(上旬刊).2010(11).
⑩牛华勇.从发达国家经验看促进就业的税收政策[J].会计师. 2009.
[1][美]N·格里高利·曼昆.宏观经济学(第五版)[M] .北京:中国人民大学出版社2005年版.
[2][美]德怀特.H.波金斯等.发展经济学(第五版)[M] .北京:中国人民大学出版社2005年版.
[3]中国注册会计师协会编.税法[M].北京:经济科学出版社.2009.
[4]曲顺兰.就业再就业财政政策研究[M] .北京:经济管理出版社.2006.12:166-286页.
[5]杨宜勇.就业理论与失业治理[M] .北京:中国经济出版社.2001.
[6]劳动和社会保障部.中国积极的就业政策[M] .北京:中国劳动社会保障出版社.2003.
[7]劳动和社会保障部.中国就业报告[M] .北京:中国劳动社会保障出版社.2003.
[8]胡鞍钢.扩大就业与挑战失业[M] .北京:中国劳动社会保障出版社.2002.
[9]佘云霞等.迈向21世纪:中国就业新概念[M] .北京:工商出版社.1998.
[10]夏杰长.经济发展与财税政策[M] .北京:中国城市出版社.2002:62-98页.
[11]袁伦渠主编.劳动经济学[M] .大连:东北财经大学出版社.2007:209-231页.
[12]喻良涛.积极劳动力市场政策与就业支出绩效分析[J] .财政研究.2010(2).
[13]邓远军.课税对我国就业影响的经济分析[J] .税务研究.2006(12).
[14]王春成.促进就业的税收政策研究[J] .税务研究.2009(5).
[15]浙江省国家税务局等课题组.促进就业的税收政策探讨[J] .税务研究.2005(2).
[16]江苏省税务学会课题组.促进就业的税收政策调整思路[J] .税务研究.2005(2).
[17]李伟宁、蓝常高.促进就业的税收优惠与宏观就业政策的协调[J] .税务研究.200(2).
[18]马海涛、向飞丹晴.促进就业的财税政策探讨[J] .税务研究.2009(5).
[19]马列、石红梅.促进“农民工”群体就业的税收政策[J] .税务研究.2008(3).
[20]刘军.城市新弱势群体的就业与税收政策[J] .税务研究.2005(2).
[21]李林木.我国就业困境的内在根源与税收政策的导向选择[J] .税务研究.2008(2).
[22]王国清、祝遵宏.完善我国促进就业的税收政策[J] .税务研究.2009(5).
[23]曲顺兰.税收对就业的影响及其政策选择[J] .税务研究.2005(6).
[24]李林木.实现人力资本密集型发展方式的税收政策选择[J] .税务研究.2009(3).
[25]肖太寿.浅析我国应对国际金融危机的结构性减税政策[J] .税务研究.2009(7).
[26]杨斌.论实现低通胀、促就业、保增长目标的最优财税政策[J] .税务研究.2009(6).
[27]蔡昉、都阳、高文书.就业弹性、自然失业和宏观经济政策[J] .经济研究.2004(9).
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