Research On Tax Reform To Promote Employment Of College Students

Since the reformed and opened up, our economy has maintained rapid growth for many years, and it has made remarkable achievements, at the same time, with the deepening of economic reform, economic restructuring has brought changes in the structure of employment and unemployment have grown to be more serious, the employment issues are also increasingly become a bottleneck in economic development of China.Tax revenue as the countries major macroeconomic measures.It is very important between in the improving the rate of employment and the improvement of the employment structure,so This article aims to explore the use of tax reform means to improve our current difficult employment situation of university students, and put forward feasible measures for tax reform.The first part is to promote college students employment tax reform issues submitted; the economic restructuring brought about structural changes in employment, the unemployment problem is getting worse, the unemployment rate is the national government controls one of the objectives of macro control and can not shirk responsibility.Our country once proposed to persist in implementing the active employment policy, strengthened government direction, improved the employment system, amplified scope of employment, improved the em ployment structure. This shows that the expansion of employment, control of the unemployment problem has become more urgent task of economic development one. From a macro perspective,the current employment in our country is facing enormous pressure, the labor supply and demand contradiction. from the structure of employment has become an increasingly prominent structural unemployment in China, mainly for the large number of laid-off workers of traditional industries existing and emerging industries, high-tech personnel shortage very serious; the decline of primary industry, and the secondary and tertiary industry growth rapidly; "Shortage" and the Students Employment coexist.Tax as a national important means of macroeconomic control, the employment rate and the improvement of employment structure play an important role,Therefore, the promotion of students through the tax reform of employment as a new topic to be studied.The second part of countries to promote employment measures and the related theory schools of comparison; contrast through national measures to promote employment of different country, we believe that fiscal measures and administrative measures to promote their employment had made great contributions. Our country generally take a greater financial investment in public infrastructure, strengthen the subsidies and protection of the unemployed as well as efforts to implement re-employment training for unemployed measures, in addition to some countries and governments to encourage the development of SMEs,and to encourage the unemployed to start,more national attention to the employment problems college students, for college students for paid internships tailored measures to promote employment.The school of economics and tax levels for the level of government intervention have different views, different schools of economics in a certain period of time has its own reference.By compared the two theories we can better grasp of our national conditions and the Current situation, in the later chapters in more effective analysis of the relationship between tax revenue and employment and propose feasible measures for tax reform.The third part is the relationship between tax revenue and employment; revenue influences the total labor supply, aggregates demand and supply and demand of the structure to achieve to promote employment, reduce unemployment rate target.The impact of taxation on labor supply mainly to the substitution effect and income effect.Workers working hours and leisure time to form a whole, working time and leisure time is the shift in relations, when the wage rate and labor supply are related to the case, workers labor income taxation, workers give up work and leisure time use, resulting in revenue substitution effect on labor supply.Consumer spending also has a rigid, level and spending habits, when workers on the labor income tax revenues led to drop, the workers in order to maintain the same standard of living needs to do more work.Therefore, the tax generated the income effect on labor supply.Tax impact on the demand for labor is mainly through tax increases or reduction to stimulate or inhibit business investment, so as to achieve increased employment or reduced employment in the two-way adjustment results, can be expressed as the specific tax on labor demand substitution effect and scale effect.Taxes on labor supply structure is mainly reflected in the tax on the population structure of regulation, redistribution of income tax can make to reduce the pressure of rural surplus labor, increase revenue through the implementation of enterprise culture and education investment and training costs of pre-taxnet and other measures to enhance labor quality and so on.Taxes on the structure of labor demand is mainly engaged in rural high-quality industry through the production and processing of individuals or legal entities to implement preferential taxation policies to encourage rural economic restructuring, attract and encourage labor-intensive industries and SMEs development, to attract more employment industry (especially the tertiary industry) for preferential policies, supporting the development of high-end industries such ways.Through the above method and the tax system to optimize labor demand structure in China.The fourth part is made for the college students of the tax reform recommendations; through the relationship between tax revenue and employment research, and we see our current preferential tax policies to promote employment of college students not highly targeted, we propose a more effective measures of tax reform.College students is the difference between college students with disabilities and the laid-off workers "talent", in the formulation of tax policy should be noted that the employment of special students.We recommend more attention to the tertiary industry, especially the development of modern service industry and to encourage college students start their own businesses.Encourage the development of tertiary industry on the one hand increase the employment business will attract students, it also can increase the capacity of enterprises to absorb graduate employment.Encourage students to become college students self-employment, entrepreneurship is an important and effective way, China should increase students preferential tax their own businesses, and use foreign preferential policies to encourage their own businesses, refer to our re-employment of laid-off tax incentives to develop more attractive and improved tax policy to promote employment of university students.The fifth part is the conclusions and prospects for future research projects; Based on the revenue and employment in research, analysis of the total tax on labor supply and total demand and total supply and total demand of the structure showed that structural unemployment in our country unemployed in a dominant position, therefore, the main direction of tax reform lies in structural unemployment also be adjusted by means of tax reform to resolve the labor supply and demand of college students does not match the structure of the problem.Given my understanding of knowledge and the limited length of the article on tax reform to promote employment of students is not very in-depth research.In particular, the efficiency of industrial and employment relations, discusses the part of scholars have made direct reference to empirical research findings, the model is relatively simple, so I believe that the efficiency of the industrial structure and employment relationships also can be further research.