Study On The Policy Of Promoting Employment In Our Country

The employment is the foundation of the livelihood of people and the stable national strategy. Employment issues are closely related to the overall situation of the development and stability during the reformation, to the improvement of people's living standards and the long-term stability of the whole society. Full employment can improve the economic development and increase the national income, so it is significant to solve the employment issues. However, the current employment situation in china is very serious. We face a series of social problems, such as large groups of new jobs, difficult re-employer of laid-off workers and difficult employer of migrant workers. Seriousness of the problem of employment is not only to restrict the reform and economic development, but also it is likely to damage the fundamental interests of the masses by the loss of social stability. Under the circumstance of the incomplete market mechanism of the labor force, it is unrealistic to solve the employment problems only relying on such market mechanism. Therefore, the Government must play its due role. Government revenue, as an important tool in implementing the macro-control, has played a vital role in regulating and promoting employment problems. Therefore, it is a very effect way to promote employment corresponding to the reduction of social pressure for employment through the development and improvement of tax policy. Employment is not only an economic problem, it is a political issue related to people's livelihood. It is significant to study the problem of employment from a fiscal point of view under the current situation of China's increasingly serious employment situation. Also it provides an effective channel to solve the employment problem in China.At the same time, solving the employment problem is not only the objective requirement of Chinese people of implementing the scientific concept of development, peace building for the well-being of populations in China, but also it is the basic requirements of building a harmonious society. Therefore, this paper focuses on the positive role the tax played in regulating and promoting employment.It has formulated a series of tax Policies to Promote employment in China. But, there are still unreasonable Places in the set of the tax Policies. For example, the inadequate complete implementation of existing tax policies to promote employment, the lack of long-term tax policy mechanisms, the single policies and so on. There are many places we can learn from western developed countries in the use of tax policy to promote employment. Many developed countries have a lower tax burden to reduce the macro business and personal tax burden, in order to ensure stable economic growth and employment promotion; They establish a sound social security mechanism through the introduction of social security tax, for promoting re-employment of unemployed persons; They promote the development of tertiary industry to increase employment and so on. These policies have achieved good results In Western countries. We should learn from them, but we can not blindly copy. We should develop and improve tax policy in line with China's national conditions.So I choose the research on Promoting China's tax Policy on employment as my article's topic. This article is divided into five parts and it introduced the article topic's background, domestic and foreign research results and the framework of the article. In the second part, It explained the basic theory of taxation to promote employment by analyzing the tax impact of labor supply and labor demand; then in the third section, the current employment situation in China was described, and deep reasons of our current employment situation was analyzed which included underdeveloped productivity, low quality labor force, the obvious contradiction between labor supply and demand structure, etc.; In the fourth part, it summarized and presented our current tax policies of promoting employment, then analyzed the effects and the presence of the tax policies. In the fifth section, it studied the tax policies of developed countries which include reducing the tax burden, promoting the development of tertiary industry, supporting SME development and so on. It put forward solutions in general employment ideas by their policies reference. And finally it proposes sound tax policies proposal of employment, there are follow policy recommendations:by adjusting and improving the existing tax policy to raise the level of employment directly, with tax policy to promote the development of SMEs in order to increase employment opportunities, vigorously developing the tertiary industry and boosting the economy employment elasticity of growth, and improving vocational training policies to improve the quality of workers. The last part is the core of this article and it is also the purpose of writing this article.This article main research technique: Uses for reference unifies with the innovation. Profits from the overseas success methods, and unifies our country to carry on the innovation actually, causes its countermeasure to fit with our country national condition. The innovation of this article has mainly used the research technique which the theory and the practice unify on tax policy for the labor supply and demand of in-depth analysis. I cited examples of successful countries in Chapter V of this article, simultaneously also proposed new suggestion of tax policy to promote our country employment.