Study On The Legal Problems Of Taxation And Employment Promotion

Employment is vital to people’s livelihood, the party and government havealways attached great importance to the employment, the employment situation inChina is serious, serious shortage of new jobs at the same time, the large number oflabor, the absolute number of unemployed people is huge, the promotion ofemployment demand is very urgent. In view of this, the employment problem is animportant subject in current China’s theory and practice of community employment,only to solve the problem properly to escort the sustainable development to economyand society, in order to safeguard national stability and long period of stability.Finance and tax law as an important means of macro-control economic operation,but also an important tool to solve the problem of employment. To solve the problemof employment in finance and tax law has been used for many years, to alleviate theemployment pressure, promoting employment has played an important role. ButChina’s current legal system to promote the employment is still a lot to be improved,such as the coverage is too narrow, the tax is not reasonable etc.. By reviewing thecurrent our country ’’Employment Promotion Law","enterprise income tax law" andother normative documents on the promotion of employment tax law, through theanalysis of the timeliness, sum up and promote fiscal law lack of employment.Combining the current situation of economy, industry, population in China, the taxlegislative level, expand the scope of application of preferential tax treatment, buildthe promotion employment tax preference law mechanism, perfect measures. To acertain extent to improve China’s tax laws and regulations to promote employment, tobetter promote the employment work of our country.