Study On The Tax Policy Of Promoting Employment

The employment is the foundation of the livelihood of people and the stable national strategy. The employment question not only will be an economic problem, but become the political issue of national economy and the people's livelihood. Our country economic restructuring's direction is to establish and consummate socialist market economic system, which make the market foundational function of the resources deployment under the national macroeconomic regulation and control. But the market is not multi-purpose. It has the phenomenon of market malfunction, which causes difficult in the adjustment supply and demand, in the solution unemployment question. It is purely not realistic only depends upon the market mechanism that "Hand being unable to see" to govern the unemployment question. The government has responsibility to govern unemployment question. The government may utilize "the hand which can see" to govern the unemployment question. The regulative method is many and varied, including political method, economic means, and legal means. The tax policy is one of the government macroeconomic regulation and control implements. The tax revenue's characteristic which include compulsory, free and constancy causes it to be special sole in the regulative economic aspect. The characteristic of tax revenue decide it play the influential role in the solution employment question.This article begins from the tax revenue and the employment related concept. It defines the concept of tax revenue, characteristic of the tax revenue, the tax policy as well as the employment, the unemployment, full employment's basic implication. Then expounds the theory of government involves the employment highly and discusses the influence to the labor force supplies and the demand. Through the empirical analysis about the promotion employment tax polices which our country adapts to since 1994 tax reform, pointed out existence questions of the tax policy at present. Finally combining with our country actual employment situation, using the developed countries tax policy of governing unemployment, proposed that perfecting the suggestion promoting employment.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 article uses the methods of real diagnosis and the standard research .The standard research is primarily. The innovation of this article has mainly used the research technique which the theory and the practice unify. Conducted the fundamental research and the empirical analysis to the tax policy involvement labor force's supply and demand, simultaneously also proposed new suggestion of tax policy to promote our country employment.