The Research On Fiscal And Tax Policies For Promoting The Employment Of College Graduates

Employment is the civil administration of the country and the stable development of a country can not do without solving the employment problem. Without stable employment,development can not be sustained doomed. No good-quality jobs, people’s lives will not be happy. "Thirteen Five" Plan proposed to insist on the employment status of a priority, the implementation of a more active employment policy, efforts to solve the structural problems of employment, improve business support policies and establish service platform for all entrepreneurs to develop public entrepreneurship and innovation. As a special group of employment, College students has its own characteristics. The current college students employment problem is very serious in our country so the party and the state must focus on the employment of this special group.This article is going to have a research of the employment of university students from the perspective of industry structure. Firstly, by combined with the existing literature at home and abroad, sorting out the relevant theories and concepts about employment, on the basis of analyzing employment data of current college students, we know the employment situation of our college students is grim.Secondly, by analyzing the causes of the current difficult employment from all sides, we find the following main points: Our country is in economic restructuring and industrial structural adjustments, upgrading of industrial structure and employment are imbalanced; university education and training and industrial structure adjustment disjointed; the comprehensive quality of students themselves about their employment and entrepreneurship are not strong. To solve the problem of employment of university students, promoting employment and entrepreneurship, the government introduced a series of policies and measures, trying to crack the problem of employment of college students venture.Thirdly, we follow our research based on the perspective of the industrial structure to analyze the causes of difficult employment of college students. By studying the relevance of the industrial structure and employment of college students, we use sever relevant variables to builda mathematical model. On the related data of 2000-2014 year, we analyzed and concluded: fiscal and tax policy, the industrial structure have a significant impact on the employment number of college students. There is a more significant inverse relationship between changes in tax policies and employment among college students. The secondary and tertiary industries are the major industries to promote the employment of university students.Finally, on the basis of our model results and the foreign experiences, we proposed fiscal policy recommendations to promote employment and entrepreneurship of our students, in the hope to find a way to solve our country’s employment problems of college students.