The Research Of Tax Policy To Increase Our Country's Employment

The problem of unemployment has already become the difficult problem of perplexing the contemporary China's social economic life. In the marcoeconomic regulation and control means that the government implements, an important lever that the tax revenue hit as the economic policy, can influence and obtain employment. The economists of Keynes school think, it is out-of-balance with workforce's structure between supply and demand and out-of-balance in total amount that the unemployment is shown as workforce's supply and demand most directly. The modern employment theory thinks, to obtain employment in a regular period is determined by five main respects ,they are economic growth , economic structure , management and technological progress , population , labour wage . According to the employment variable and employment function, we can make use of tax policy to regulate the imbalance of workforce's supply and demand, thus to solve the problem of unemployment. The impact on workforce's demand of the tax policy shows: Keep proper and coordinating the camera choice tax policy of the proportion with the economic growth to use, expand market demand to the workforce accordingly; use the tax policy to encourage the tertiary industry and labour-intensive industry to develop; the government can also encourage the development of small and medium-sized enterprises through tax allowance , so as to absorb more workforces ; implement the export-oriented economic development model, can improve the national employment level ; encourage unemployed people to start an undertaking , encourage enterprises to employ workers through excellent discount of the tax revenue, so as to expand the employment demand directly. The tax policy shows to the influence which the workforce supplies: levy taxs and control population growth; improve labourer's quality through encouraging educating in tax allowance ; impose the social security tax and raise the unemployment and ensure the fund, this promotes a kind of supplement way to obtain employment too. There are many places are worth we draw lessons from in using the tax policy and promoting employment in the western countries. A lot of developed countries lighten enterprises and personal income tax with the burden of lower macroscopical tax revenue, so as to guarantee the economic stability increases and promotes obtaining employment. Remedy the tax revenues and raise resource distribution efficiency through levying the commodity tax (such as the value-added tax), give play to the comprehensive regulating action to the economic growth and employment of tax system structure. The western countries still generally adopt the low tax rate, derate, duty-free, the tax revenue supports exempting or refund of tax , accelerated depreciation , setting up and solicitting one, postponing the measure of paying taxes etc, to promote the development of small and medium-sized enterprises. The social security tax has already become the main tax categories in a lot of countries now as a kind of young tax category. Guided by " full employment balanced theory " and " employment priority strategy ", our government has implemented a lot of tax policies to promote employment, such as to find a room for laid-off enterprise of unemployed people implement corporate income tax , business tax , favour of city planning tax already; favourable to the Individual Income Tax which laid-off unemployed people became self-imployed; and to promoting tax allowance of development of small and medium-sized enterprises ,etc. These tax policies play a certain role on promoting employment, but a lot of questions still exist. If in regulating economic structure, the industry leads favourably insufficiently, it is out-of-balance to aggravate the domestic industrial structure; Promote tax revenue preferential policy of development of small and medium-sized enterprises lack pertinence , favourable single covering link to be narrow involving tax category to be little way; Tax allowance lays particular emphasis on the eastern coastal area, is unfavorable to the coordinated development among the areas. In expanding the employment demand directly, some regulations do not adapt to the present situation ; tax allowance one offered is narrow, the service condition is high; the laid-off unemployed people of non-state enterprise are unable to enjoy the reemployment tax revenue preferential policy; it is difficult for the tax revenue preferential policy made to be carried out conscientiously; it is still monotonous to promote the tax policy form of employment , fail to form the policy system with clear goal; it is not enough to propagate to reemployment tax allowance, it is not high to know , cause laid-off unemployed people not to understand relevant policies , have no way of supervising the implementation ,etc. To these questions, our government should set up and guarantee the economic stability increases and promotes the tax system of employment , adjust the macroscopical tax policy. Should proceed with the following aspects in perfecting and promoting and obtaining employment the tax policy concretly: Firstly, promote the development of small and medium-sized enterprises , resist the unemployment. Advancing the value-added tax to make the transition progressively, the ones that cancelled to the general taxpayer of the value-added tax and asserted are in conformity with the standard of the tax; implement the tax rate of excess progression, set up the tax rate of many shelves with low tax rate; use international experience for reference, perfect the preferential policy of the corporate income tax; scientific and technological development deductions and exemptions of taxes; lengthen and pay taxestime limit ; reduce the procedure of paying taxes, optimize the tax revenue service to the small enterprise. Secondly, utilize the tax policy to promote foreign trade to increase, strengthen export tax rebate dynamics, implement " returning the tax system in the elastic exit ". Thirdly, bring about an advance in the tertiary industry, strengthen the ability of absorbing of the tertiary industry, implement lower value-added tax rate to this trade. Fourthly, levy the social security tax, perfect the social security system. Besides these, should fully utilize the tax policy to bring about an advance in service trade of the community, want the post from community, promote and accelerate the urbanization process.