To Promote Employment In China's Tax Policy

Employment issue is related to national economic development and social stability and it has great significance. For example, employment gives laborers basic conditions of survival and development, employment is the basis for the development of the national economy and national stability. Achieving full employment is our government's major macroeconomic objectives in the condition of the market economy and an important guarantee to promote economic growth and increase national income. Since reforming and opening up, China's economy has developed rapidly, but the employment issue becomes increasingly serious. Properly solving the employment issue or not has become a major issue which is related to social stability, further promotion of reforming and opening up and the sustained rapid economic development. In the implementation of macroeconomic regulation and control measures of government to solve the employment issue, the tax policy as an important lever of a national macro-control should be made full use of by the government at all levels to make contributions to resolve the employment issue.China has formulated a series of tax policies to promote employment, but these tax policies surviving in a number of problems. For example, there are still unreasonable places in the set of the tax policies, there are also some management deficiencies and it is lack of social security tax and so on. Western countries have many things that we can learn from in the use of tax policies to promote employment. Many developed countries have lower tax burden to alleviate the tax burden of enterprises and individuals in order to ensure a steady economic growth and promote employment; Through establishing social security tax to form a sound social security mechanism to promote employment; Promoting the development of tertiary industry to increase job opportunities and so on.Based on the above considerations, I choose the research on promoting China's tax policy on employment as my article's topic. This article introduced the article topic's background, domestic and foreign research results and the framework of the article, analyzed the basic issues of employment including the significance of the employment, the impact of taxation on employment and China's employment situation, introduced China's current tax policies and the problem of China's existing tax policies, learned some tax policies from abroad to promote employment in light of the current circumstances in China's basic national conditions, raised a number of specific recommendations to improve tax policies to promote China's employment.This article altogether divides into four parts:The first part "Introduction".This part introduced the article topic's background, domestic and foreign research results and the framework of the article.The second part "the analysis about basic issues of employment".This part formulated the social and economic significance of the employment, analized the impact of taxation on employment and China's employment situation.The third part "the analysis about China's current tax policies to promote employment".This part introduced China's current tax policies to promote employment, focused on analyzing China's existing problems of current tax policies to promote employment.The fourth part "proposals to improve tax policies to promote China's employment". This part researched some tax policies from abroad to promote employment, analyzed the prerequisite should be considered to improve tax policies to promote China's employment, then accorded to what I have learned and the mainstream view of some domestic and international experts and scholars in this field, raised a number of specific proposals to improve tax policies to promote China's employment.