A Analysis On The Effect Of Employment Tax Preference Policies And Suggestions For Its Improvement

Employment problem is always the important and difficult issues of governments and economists of active research.Chinese,a developing country,as the largest population in the world and the relative scarcity of resources,need to be resolved the employment problem right now.Although the unemployment rate in China is 4.02% in 2016,less than 4.5% of the control objectives,but the employment situation is still not optimistic,our country's employment pressure is still great.The practice of economic development shows that it is not realistic to solve the employment problem solely by the force of the market mechanism,need the government take various measures to promote employment and expand the employment space.As one of the important means of macroeconomic regulation and control,taxation plays an important role in regulating and promoting employment.Only by properly solving the employment problem,can the economic society achieve sustainable development,and the country can achieve stability and long-term security.First of all,the article focuses on the analysis of the employment theory of the Keynes and the supply side theory of employment,and analyzes the mechanism of tax incentives to promote employment from supply and demand aspects.In the labor demand,by regression analysis the GDP and employment population,find that population and employment economy has a positive relationship,GDP increased by 1 percentage point,430 can create employment opportunities;on the other hand,analysis the employment elasticity of the three industries,find that the employment elasticity of the third industry has a larger space to rise.In the aspect of labor supply,we can draw the conclusion that preferential policies have an impact on employment through the influence of labor supply and supply structure.Secondly,it analyzes the current employment situation of our country,and finds that there exit some problems.After that the article analyzes the current tax preferential policies,and the promotion effect of preferential tax policies in employment,established the multiple linear regression equation between the employment and the main categories of tax to which the preferential tax policy refer,and draw a conclusion of that the business tax,personal income tax and employment has a positive correlation,the corporate income tax and employment has a negative correlation.Based on the analysis of the present situation of employment in China and the results of regression,the paper puts forward the preferential policies have some problems,such as poor timeliness,weak pertinence,small preferential strength and preferential form single.Then,in order to make the employment tax policy has a better effect,this paper reference the successful experience of foreign countries.By summary analyzing the employment preferential tax policy in developed countries and developing countries,found that although the economic development and cultural background of different countries in the world is different,but there are some similar practices.Specific include: establish various preferential forms;expand the benefits of the policy side;using tax incentives to boost economic development,then promoting employment,and promote non-standard employment.Finally,integrate the foreign successful experience,employment tax policies to promote employment mechanism and the problems of China's current employment policy,the article propose that optimize the employment tax preferential policies should adhere the equity and efficiency principle,long-term and forward-looking principles and co-ordinate the development principle,and extend preferential tax policy time limit,clean up and standardize the preferential policies,Increase the intensity of policies,rich preferential form,strengthen guidance function and adjust the related tax policy.Then,the article puts forward five supporting measures to make sure the policy implement successful,including support of occupation education and training,improve the social security system,strengthen the management of tax policy,increase the three party supervision and establish the policy feedback mechanism.