A Study On Xian's Laid-off And Unemployed Workers Re-employment Tax Preferential Policies

The major problem of employment in our county is a contradiction between the demanding requirement of labors'full employment and their comparatively large quantity but relatively low quality。At present, it mainly reflects the unbalance in the total number of labour between the supply and demand coexisting with unhealthily developing structure of employment. At the same time,the pressure of urban employment has increased,going with the speeding migration of surplus rural labor to non-agricultural areas,which makes newly force and unemployed one interweave together。In fact,the focus of encouraging reemployment of laid-off workers has become an economic and societal issue which affects the overall situation。Since 1990s,owing to the layoff of a number of state-owned enterprises,"laid-off workers",the new class emerged, and increases year by year,in 2002 up to more than 2,600 million people。The reemployment of laid-off workers has become a really critical social issues in our country。The encouragement of reemployment of laid-off worker is an important measures to reduce urban poverty and achieve sustainable socio-economic development。With this historical background, our government clearly put forward a proposal,"offer an special assistance to vulnerable groups in employment."As a major mean of regulating the country's economy, taxation gives play to the regulatory role of macroeconomic and microeconomic. it can, through its own or other economic factors, has a direct or indirect impact on employment. In recent years, the State Department, the Ministry of Finance and the State Administration of Taxation has issued a series of documents, and several relevant preferential tax policies designed to promote the re-employment of laid-off unemployed, issued several preferential tax policies designed to promote the re-employment of laid-off workers. These preferential policies actually play a comparatively remarkable role in solving the problem, but show the drawbacks in the implementation.According to the introduction of the adoption of preferential tax policies and the situation of encouraging re-employment of laid-off workers, the paper makes an analysis on their background and the specific content, detailedly represents the status quo of Xian local taxation administration status quo of implementing preferential on the purpose of encouraging re-employment of laid-off workers, and construes the loopholes existing in the documents and the related management. From the perspective of revenue, it brings forward the total strategy to promote the employment , including the adjustment and improvement of existing preferential tax policies for re-employment; directly encouraging to produce more and more posts; accelerating the development of economy; enhancing the capacity of employment; and so on.