Research On The Path Choice Of Tax Policy To Promote College Students' Employment

With the deepening of the reform of China's market economy,the domestic employment situation overall oversupply,and we are faced with prominent structural contradictions.The employment situation of college graduates is grim.The employment problem,especially the employment of university graduates has become a major social problem related to the national economy and the people's livelihood.The employment of college students is of great significance to the improvement of China's employment problems,the promotion of economic development,the maintenance of social stability and the building of an innovative country.In the trend of a "New era of public entrepreneurship and innovation",the Chinese government departments to implement the "college graduates employment promotion plan",will combine employment and entrepreneurship,the release of entrepreneurship employment "multiplier effect." Under the background of "double creation",more and more college students are enthusiastic about entrepreneurship.College students' entrepreneurship has provided a new way to solve the problem of employment of college students in our current and future years.Tax policy,as one of the important means to realize the macro-control policy,should promote employment as its basic goal,through the implementation of active support for employment tax policy,can play to promote employment,reduce the important role of unemployment.In view of the employment of college students in this particular group,in the tax policy support,China has also introduced a series of preferential policies.However,in the actual operation,the current tax support system does not form a long-term mechanism to promote employment,showing a lot of problems and shortcomings,such as tax incentives,tax policy-oriented fatigue,lack of employment training-related tax policies,these issues limit and hinder the employment tax policy of college students should play a role.In this regard,we must pay attention to the macro-control function of tax policy,and constantly improve the policy support system,and actively promote theemployment of college students to ease the total employment of college students and structural contradictions coexist the grim situation,promote economic growth and employment to increase the coordinated development.This paper first analyzes the mechanism of job-related theory and tax policy to promote the employment mechanism of college students,lays a theoretical foundation for the policy research,analyzes the status quo of the employment and taxation policy of college students in China,finds out the existing problems and then draws lessons from the international experience,And finally put forward the suggestions on improving the taxation policy of the employment of college students in order to achieve the purpose of promoting the employment of college students.