| After the founding of new China, the Party and government have spared no effort to solve the problem of food and clothing for hundreds of millions of peasants, and have given a lot of support from the tax system. Especially since the reform and opening up,‘Agriculture Rural Areas and Peasants’issues have attracted increasing attention, and the agricultural tax has been abolished comprehensively in 2006. These measures have promoted the rapid growth of rural economic effectively, increased agricultural productivity greatly, and improved the living standards of peasants significantly. These achievements have attracted the world’s attention. But even to this day, China still has 700 million peasants,‘Agriculture Rural Areas and Peasants’issues are still‘bottlenecks’restraining our country from entering the ranks of developed countries. This paper argues that the key to solve "Agriculture Rural Areas and Peasants" issues is to make rural surplus labor realize non-agricultural employment. But resettling the non-agricultural employment can not only depend on market, which is an‘invisible hand’, what is more important is government regulation to play the‘visible hand’role, especially the macro-regulation of tax system.In accordance with our national conditions, the most important way to resettle the non-agricultural employment is to make surplus labors enter township enterprises. However, emphasis on township enterprises is less than before, and preferential policies for township enterprises are lack for long time due to the‘dual tax system’, which lead to job placement capacity of township enterprises decrease year by year, cause a large number of surplus labors be out of rural areas, which further aggravate the already serious urban employment situation. In present non-agriculture employment researches, which study the tax effects of macro-regulation are obviously insufficient. The tax revenue system in the township enterprises lags behind the realistic need in resettling the non-agricultural employment, so it causes the township enterprise tax burden to be heavy and the profit margin to be somewhat low, and it is difficult to expand the production management scale and place more farmer non-agriculture employment. Therefore, our country proposed‘promotes the peasants’additional receive as the core, develops the township enterprise, strengths county territory economy, the multi-channel transfer rural labor”and the system goal such as‘our country implements tax system which would benefit to promote employment, and encourages the enterprises to increase the employment opportunities’, and the government puts non-agriculture employment tax system construction on the national stratification level. Those all reflect the government’s emphasis on the peasants issues.According to the Western economic theory, government, enterprise and person are limited rational‘the economic man’,in order to encourage township enterprises placing more peasants’ non-agriculture employment, it will need to respect the peasants’ employment willing, play full macro-economic regulation role of the tax system, minimize non-agricultural employment transaction cost among the government,township enterprises and peasants, guide the rural surplus labors to transfer and obtain employment between regions and the industries rationally. And finally we will improve the farmer wage and the consumption level through the non-agricultural employment, narrow the gap between urban and rural areas practically, then let the general peasants share the achievement which the economical growth brings. In addition, it can also help peasants to realize the urban dream by hometown. Therefore, this article comprehensively uses the development economics, new institutional economics, region and the industry’s echelon migration, the tax revenue behavior effect, humanism and the rational choice and other various discipline theories for the qualitative analysis to illustrate the restrain of current tax system on non-agriculture employment. Furthermore, rural surplus labor and tax and other related factors are brought into the measuring statistical models for the quantitative analysis to illustrate the interaction between non-agriculture employment and tax revenue and corporate profits. On that basis, according to the specific situation of China, the paper puts forward the concept of promoting non-agricultural employment tax system of township enterprises. This article first reviewed township enterprises’ contribution to non-agricultural employment and taxation since the reform and opening up. In the perspective of historical statistics, due to the inclination of the tax system, township enterprises developed rapidly before the end of the 80’s last century, which have played a positive role in the placement of peasants ’ non-agricultural employment, but also have made important contributions to the development of national and local economy. But so far, the position of the township enterprises is dropping constantly since the 1990s, and preferential policies of the tax system have been decreasing day by day, as a result, peasants’non-agricultural employment and the disparity question between urban and rural areas are increasingly prominent. At this point, the paper analyses and appraises the historical changes in the tax system of non-agricultural employment, then summarizes the success and deficiency of the tax system of non-agricultural employment.What is the relationship between tax system and township enterprises resettling non-agricultural employment? It requires an analysis of the subjective and objective factors affecting non-agricultural employment. This article launches the empirical analysis mainly from three factors: the industry profit levele, egion development influence and farmer non-agriculture employment willingness: (1)The paper studies the relationship among employment placement、the tax revenue burden and the profit level of township enterprises and the specific first, second and tertiary industries by using co-integration test and other models for the first time . This is the core section of this article; (2) By comparing township enterprises development scale, job placement and tax contributions between the eastern, central, west and north-east regions in recent years, the paper analyses the development trend of non-agricultural employment in different regions; (3) After objectively studing the relationship between non-agricultural employment and tax system, this paper still holds farmer’s non-agricultural employment willingness in such aspects as sector allocation, regional migration, tax effect, hierarchy of needs and social security intentions through the questionnaire survey method, and surveys the non-agricultural employment question from the farmer’s own visual, which is regarded as important validation reference of the empirical results and basic theory. On the basis of the foregoing empirical research, the paper concludes with concrete ideas of non-agricultural employment tax system reform of township enterprises in China. (1)This article proposes five goals and four principles that should be followed to improve the non-agricultural employment tax system, five goals: narrowing the income gap between urban and rural residents, supporting township enterprises’expanding, guiding layouts of township enterprises’regional echelon migration reasonably, township enterprises’industry echelon migration rationally and the willingness of humanistic demand for non-agricultural employment trends and so on; four principles: in line with our national conditions, intergenerational equity, urban and rural tax system consistence and tax legal doctrine. (2) Promoting the mandatory changes of unified employment in urban and rural tax system. Mandatory change of non-agricultural taxation system should be led by the state, the transaction costs between local government, rural enterprises and peasants should be reduced , and path dependence about non-agricultural employment‘dual system’on the guiding ideology, taxation task and employment system should be eliminated. (3)Amending the related systems which limit the development of township enterprises and non-agricultural employment. The terms of existing laws and regulations involving in limiting non-agricultural employment should be abolished, the legal system aiming at promoting non-agricultural employment should be established, and relevant scope of the tax concessions should be clearly defined in the tax code. (4) Implementing industry difference tax to lead industry’s echelon migration of non-agricultural employment. And it is useful to expand the secondary industry tax system of placing employment, study the tax system that the tertiary industry dredges employment, explore tax system that promotes peasants entrepreneurship system. (5) Implementing regional preferential tax system to promote regional echelon migration of non-agricultural employment. By preferential tax system , it is possible to adjust placement of east, northeast and western regions’township enterprises , attract companies of large cities migrating to the county or investing , and improve the county job placement skills. (6) Levying the social security tax to promote peasants of township enterprises giving up agriculture production. By replacing social security fees with the social security tax, pursuing the unified social security tax in urban and rural areas solidly steadily, collecting effectively through the tax authority to solve peasants leaving worry completely, permanent non-agricultural employment will come true. (7) Utilizing the tax system to help the township enterprises finance in order to reduce the cost of employment placement. In consideration of peasants’ knowledge quality and working skill are relatively low, then it may cause profit-making cycle relatively long, so it needs to help township enterprises live through entrepreneurial difficult period, and strengthen enterprises’sustainability through financing tax allowance. (8) Guiding the positive effects of employment and increasing awareness of tax compliance awareness. By cultivating the modern concept of tax culture of township enterprises, we can protect the interests of taxpayers and provide a good tax service. In addition, the quality of peasants can be improved by training to meet the business requirements.The major innovation and contribution of the paper is:(1) Using empirical method to study the relationship between township enterprises tax and employment. This paper uses cointegration analysis theory to study the relationship between three industrial placement of non-agricultural employment of township enterprises, tax system and corporate profits, but also analyses the uniqueness of different industries tax system and the employment relationship. In addition, this paper makes the research and analysis of the willingness trend about Chinese peasants non-agricultural employment by questionnaire method. Then it arrives at different conclusions unlike the home and abroad scholars’.(2) Introducing the concept of intergenerational equity to enrich the principle of tax system. Using existing tax system theory does not completely solve the rural non-agricultural employment problems, so this paper first introduces the intergenerational equity concept of sustainable development theory into taxation principles, proposes reform principle which takes into account the intra-generational equity and intergenerational equity, thus breaks the theoretical bottleneck to guarantee the tax system to prmote non-agricultural employment.(3) Putting forward to a tax system concept to promote township enterprises to settle peasants non-agricultural employment. In current research on non-agriculture employment tax system , more is considering concrete categories of taxes, tax rate and other issues, but this article tries another method in the research process——that is at the township enterprises’angle to ponder overall employment question between our city and countryside. In the current economic situation, through the taxation system to control the employment placement of township enterprises, it undoubtedly has an important contribution to realize the non-agricultural employment nearby, and ease the growing urban employment situation. |
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