Study On The Fiscal And Taxation System For Employment Promotion

From the point of view of sociology, the employment is related to hundreds of millions of workers and their families’ vital interests. It is an important basis for the development of social economy. The economic development and the employment promotion are like two wings of a bird, both are indispensable and necessary. In this case, employment has become the strategy for stability of a country. In the meanwhile, the employment is related to a country or region’s economic development and prosperity and stability of society, both social and economic. Therefore, the issue of employment is a realistic problem that governments must deal with when pursuing the solution of various economic and social problems. China is the most populous country in the world, the severe employment situation has affected the development of the society and the realization the Chinese Dream. Fully employment will create social wealth, promote economic development, and solve the social problems finally. The use of legal means is critical. This paper is divided into four parts:Part One, the general analysis of fiscal and tax system for prompting employment, is the starting point of this study. First of all, define the connotation of the taxation system for promoting employment, to have a clear understanding and lay the foundation for the further discussion of fiscal and tax system of employment. Secondly, describe the characteristics of fiscal and tax system of employment. The tax system is an important branch of economic law, according to the characteristics of economic law, combined with the specific characteristics of the financial system and tax system, this paper shows the characteristics of the tax system:diversity, intervention of the policy of the government and diversity of the subjects. Thirdly, this paper analysis the value of the fiscal and taxation system to promote the employment. Taxation system for promoting employment in promoting the employment of unique attribute determines the value of fair value, justice value and social value. At last, this paper explores the function of the fiscal and taxation system for promoting employment. The fiscal and taxation system for promoting employment has a special function and plays a positive role in promoting the employment of vulnerable groups, ensuring the right to survival, maintaining social stability and narrowing the gap between rich and poor.The second part mainly carries out the formation of the fiscal and taxation system of employment. First of all, sort out the formation the financial system for employment. According to the formation of the financial system for promoting employment, most countries mainly start from the legislation of the finance transfer payment, the legislation of government procurement and the legislation of government investment to promote, then establish the financial system for promoting employment, which comes out with good results. From the point of view of formation of the employment system of financial, our country mainly establish the fiscal expenditure fiscal system through the legislation of fiscal spending, such as the legislation of special employment funds expenditure legislation of social security, the legislation of government procurement and government investment. Unfortunately, there is no law on government investment at present in our country. Instead, Legislative Affairs Office of the State Council announced "the government investment regulations (Draft)". Secondly, this paper carries out the formation of tax system to promote employment. From the point of view on the formation of tax system to promote employment abroad, most countries mainly make the tax policies for promoting employment legal, and promote employment through the differential tax treatment, the implementation of special preferential for specific populations tax and make reasonable tax policies, which has obtained favorable result. In the view of the formation of the tax system to promote employment in our country, the "enterprise income tax law" plays the basic role, which regulated the tax measures for promoting employment, such as the implementation of the differential tax treatment, the implementation of the special tax incentives for specific populations.The third part carries on the appraisal to the tax system to promote employment in china. First of all, summaries the advantages of fiscal system of promoting employment in China. Fiscal policy is the most important and the most fundamental means. The government provide social security subsidies, job subsidies, training subsidies to enterprises depending on unemployment insurance fund; adjust the investment structure and direction, put efforts into increasing employment opportunities; establish and perfect the social security system based on unemployment insurance to protect workers’ basic needs for living. The government expenditure creates jobs for public welfare, providing employment aid for employment difficult personnel, etc. The financial system to promote the employment is an important strategy to promote employment. Furthermore, the advantages of fiscal and taxation system to promote employment is that, the promulgation of the "enterprise income tax law" has created a favorable legal environment for the promotion of employment, which will promote the development of regional economy and small or micro enterprise, achieving the purpose of promoting the employment at the same time. In order to promote the fully employment of the disabled, demobilized cadres, retired soldiers, dependent families and laid-off workers, tax rules and regulations play a positive role for promoting employment. Secondly, the paper summarized the disadvantage of fiscal and tax system to promote employment in China, specifically pointed out the main shortage of financial system for promoting employment in China:low level legislation, fragmented content, lack of restraint mechanism for the special employment funds, the "government procurement law" does not tilt enough for small and medium-sized enterprises, and lack of government investment law, etc. The shortage of the tax system to promote employment in our country can be summarized as follow:the legislation is transitional, which is lack of long-term and systematic regulation; the tax structure is irrational; the subject of is relatively narrow; the system in which tax preferential is of short term, single solution makes the benefits not prominent and the design of regulation unreasonable.The fourth part explores the path of innovation and improvement of China’s fiscal and tax system for promoting employment. Aiming at the shortage of fiscal and tax system of promoting employment in our country, the government should start with completing and innovating financial system for promoting employment, mainly through completing and innovating the fiscal transfer payment system for promoting employment, the government procurement system for employment promotion, the government investment system oriented to improve employment. Then push forward by innovating and improving the tax system to promote employment. These are four aspects to work on to promote the of employment:enhance the level of tax legislation to perfect the tax legislation system, levy the social security tax, expand the scope of tax incentives, set up a impactful tax incentives system.