Research On Finance And Tax Legal System For Promoting The Graduate Employment

In 2010, China's college graduates reached 6,300,000, and this number causes the graduate employment situation to be more severe. As a special group, college graduates are different with ordinary migrant workers and laid-off workers, and therefore they should be paid attention particularly. When college graduate employment became a major social concern, the government tried great efforts to promote graduate employment, many of which involved finance and tax laws. However, as the situation between graduates and migrant workers and laid-off workers become more competitive, as well as graduates have their own features, such as being highly educated, more enthusiastic, more fastidious, less experienced, and so on, these features make them more embarrassing. Therefore, the measures solving the problem of graduate employment should be targeted, and it's not proper for them to be identical with others of the other workers.So far, many scholars have studied the problem of graduate employment, but lots of them studied it from the angles of economics, management, sociology, or political science. Just a few people studied it from the angle of finance and tax laws. Finance laws is the main form for the government to perform the function of providing public services, and tax laws is an important tool for the government to guide and regulate society's investment and consumption. The implementation of finance and tax laws affects the whole employment. For those reasons mentioned above, this paper studied the problem of graduate employment from the angle of finance and tax laws, with the hope of encouraging the finance and tax laws to well promote graduate employment.Through the surveys and cases study, I found some common problems between graduates and enterprises in Shanghai and City XX in Hainan province, then I analyzed them from the angle of finance and tax laws. Through this way, I found why graduate employment is difficult. At last, I made some suggestions from the angle of finance and tax laws to promote graduate employment relying on relative academic researches home and advanced experience abroad. For this reason, the suggestions may be innovative and practical.This paper includes three parts. In the first part, I found problems in graduate employment based on the surveys and cases study, and I raised some questions; in the second part, according to the present situation of finance and tax laws on promoting graduate employment in China, I found that there are many defects in the finance and tax laws from the systems of financial expenditure, tax preference and unemployment insurance:the finance and tax laws which used for promoting graduate employment lack standardization and pertinence,the financial and tax preference for graduate vocational training and entrepreneurship, for graduates in informal employment and for encouraging stadium and little-sized enterprises to absorb graduates are not enough,the effects of unemployment insurance for promoting graduate employment is too limited; in the third part, according to those defects mentioned in the second part, I made some recommendations from four aspects, they are:to create a systematic finance and tax law on promoting graduate employment; to establish a sound legal system of vocational training and creative education; to establish a sound finance and tax law system for graduates in informal employment; to establish an employment promotion oriented social security system.