The Systermatic Study On The Fiscal Law And Tax Law To Facilitate The Reemployment Of Laid-off Workers In Cities

Along with the reform of state-owned enterprises and the adjustment of industrial structure, a large number of workers have been laid off in cities. It is more difficult for these laid-off workers to be employed again since they are older and have low level of skills, etc. and a lot of peasant workers and college graduates crowd in the labor market. This problem can be barely solved only by virtue of the self-regulation of the market and the efforts of these laid-off workers, so the government should assume the principal responsibility for facilitating the employment.Since numerous workers were laid off in the 1990s, the State has issued a series of laws and systems to guarantee the basic livelihood of laid-off workers in cities and towns and facilitate their employment, which has made obvious achievements. Nevertheless, these laws and systems expose their limitations due to the increasing complication of employment contradictory in China, and they should be further improved. Although the worst-case situation with the collective appearance of laid-off workers has been ended, most of the laid-off workers caused by the system reform of state-owned enterprises are still in straitened circumstances and find it very difficult to get a job. Moreover, there are more and more laid-off workers caused by the adjustment of industrial structure in recent years. All these have worsened the employment contradictory. The problem of unemployment is not only harmful to personal survival and development, but also seriously threatening the social stability. Therefore, it is still of great significance to take laid-off workers as an object of study.With regard to the reemployment of laid-off workers, Chinese scholars have carried out a lot of studies. However, most of them are performed from the approach of sociology, economics and management, so there are still few studies from the approach of fiscal law and tax law. The fiscal and tax law system is an important method to facilitate the employment of laid-off workers no matter it is considered according to the regulations of effective laws or in practice. It can provide financial support for reemployment. Fiscal law is a major way for the government to perform its public service functions, while tax law is an important factor that directly affects the investment and consumption activities of enterprises and individuals. Therefore, fiscal law and tax law can affect the pattern of employment. For this reason, this thesis chooses to study the reemployment of laid-off workers from the approach of fiscal law and tax law, expecting to make use of fiscal law and tax law to make some recommendations on alleviating the reemployment of laid-off workers.This thesis employs the questionnaire survey and interview, consider the effective fiscal and tax law system and borrow from some effective methods in foreign countries, so as to propose to establish a fiscal and tax law system to facilitate the reemployment of laid-off workers in cities and towns. Through the analysis on the survey data, case and related fiscal and tax laws, it is found that fiscal law and tax law are subject to some problems in facilitating the reemployment of laid-off workers, including unreasonable structure of fiscal expenditure, serious limitation of tax preference, insufficient fiscal and tax support for informal employment and SMEs, and weak role of unemployment insurance in facilitating employment, etc. Considering these problems, this thesis puts forward some countermeasures and recommendations, e.g. establishing the fiscal and tax law system to facilitate the reemployment of laid-off workers in cities and towns, perfect the fiscal law and tax law supporting the informal employment, construct a fiscal and tax law system to support the development of SMEs, and establish the social security system with the focus on facilitating employment, etc.The abovementioned approach and method of study are also the innovations of this thesis. The approach of fiscal law and tax law is taken to study and analyze the reemployment of laid-off workers and straighten out the effective fiscal and tax law system, so as to drive the process of fiscal and tax legislation. The method of field survey makes this study more focused and practical.This thesis is still subject to some deficiencies. Firstly, the limited number of samples in the survey affects the typicality of the conclusion. As the survey for this thesis is carried out on some residents in a community, the sample size is quite small even though this community accommodates a lot of laid-off workers. It is still necessary to perform more surveys and studies on verifying whether the conclusion reached based on the analysis on these samples is sufficiently typical. Secondly, this thesis provides only a framework for the specific measures to establish and perfect the fiscal and tax law system to facilitate employment, and does not further study how to implement it. Therefore, it is still necessary to do careful and insightful studies and strictly design the specific measures so as to increase the feasibility of measures.