A Study On The Fiscal And Tax Policies For Promoting Employment

Employment is the foundation of the people's livelihood, and also the tactic of bring peace and stability to our country. After Reform and Opening-up, accompany the market economy deep-going and the process of urbanism speeding up, our labor market have taken a great change. Especially at the background of expanding recruit the college students and breaking out the financial crisis, the employment situation turning more terrible. The employment pressure mainly come from three groups: town laid-off workers need to seek job again, village residue labors need to transfer and those new raised labors including college graduates need to look for work. These years, the employment problem has become the focus that the Party and the government pay close attention to, they drew up and carried out a series of policies for promoting employment. The government work report of 2010 clarified that the government will make every attempt to promote employment and take the employment as a cardinal task which ensure and improve the people's livelihood. Fiscal and tax policies as the important method of adjust macro economy, it will elaborate positive action for promoting employment.There are several defects of our fiscal and tax policies for promoting employment at present, so they need to improve. This paper mainly study how the fiscal and tax policies to promote employment. I explicitly describe inherent contradiction which the employment exist in the period of the economy system transformation, pressure mainly from those three groups. Employment is embodying deeper contradiction—structural imbalance at new situation. I take the employment elasticity policy and human capital policy as the employment policies basic theory. From the angle that employment affect labor demand and supply, I expound the theory basis of fiscal and tax policies promoting employment. I analyze those particular fiscal and tax policies for promoting employment at present of our country, and then draw on the experience of other country's method. At last I put forward some feasibility suggestions of improving our country's fiscal and tax policies for promoting employment at new situation.