The Research Of Fiscal And Tax Policies Of Promoting Employment Of China

Employment is the foundation of the people’s livelihood, and also is the inevitabledifficulties and the focus of every country. As a developing country，China has scarceresources per capita in the world.The problem of employment is one of the hardest socialproblems. China’s employment situation turning more terrible: Jobs grow relatively slow; newlabor force is large; rural surplus labor force transfer difficultly; Unemployed workers in townneed to be re-employed, etc. To solve the problem of unemployment of China only by themarket mechanism is not realistic. Government should take the responsibility for improving andmanaging the problem of unemployment. Fiscal policies is one of the most important means forregulating macro economic, which can adjust the distribution of income, and promote economicgrowth, and other important functions. To improve the employment problem fiscal policies hasan important role. China has been issued a series of fiscal and tax policies for promotingemployment, and has been established a basic employment promotion financial policyframework. But at the same tine, these polices also has many defects: tax policies for promotingemployment is not perfect; To promote the employment of financial capital investment supportis insufficient; the strength for supporting social security and the employment is not enough.Therefore, the fiscal and tax policies promoting employment of our country need to beimproved.This thesis has based on the background of the unbalanced condition between labor supplyand demand and unsound labor market and terrible unemployment situation, based on thetheory background of the relationship between the fiscal and tax policies and employment.Under the background of China’s economic environment, researching fiscal and tax policieshow to promote employment. And reference foreign financial policies of promotingemployment, researching how to improve fiscal and tax policies, which can promoteemployment extremely. The thesis put forward the long effective polices on the promotion ofemployment through the instruments, such as financial expenditure, taxation, social security,etc. Hope to provide relevant references for the improvement of the problem of employment.And reach the purpose that using the fiscal and tax policies to promoting employment.