Analysis Of The Impact Of Income Tax On The Employment Structure Of The Tertiary Industry

Since the 19 th National Congress of the Communist Party of China,China's rapid economic growth has slowed down from the previous period,and China's economy has entered a new normal.At the same time,various reforms have also entered the key areas and deep water areas.Employment is the basis of people's livelihood.The number of people is huge.Faced with the current severe economic development situation,the employment issue is the biggest test that the Chinese government needs to face in the current and future aspects of people's livelihood.Employment is not only an economic issue,but employment is related to the national economy and people's livelihood.The current employment situation in China is very serious.The employment problem will exist for a long time,both in terms of the total amount of employment and the structure of employment.particular,the problem of structural unemployment in our country is getting worse.The world is developing rapidly.From a global perspective,the world has entered the post-industrial era.In general,the proportion of the service industry is rising.At the same time,China's traditional manufacturing industry is facing the pressure of continuous transformation and upgrading.Industry is the foundation of employment.The change of industrial structure affects the level of employment and the structural changes of employment.In order to alleviate the serious structural unemployment in China,the government needs to make a difference,and taxation is an important policy instrument in the government's macroeconomic regulation and control.Economic functions such as fiscal revenue,adjustment of income distribution,macroeconomic regulation and control,and promotion of employment play an important role in alleviating employment problems.The research ideas and main contents of this paper are as follows:Firstly,the paper introduces the background of the topic,the topic selection,the meaning of the topic,the research ideas and the framework of the paper.Secondly,it sorts out domestic and foreign literatures on the impact of taxation on employment and the impact of industrial structure on employment.The paper analyzes the impact of income tax(mainly enterprise income tax and personal income tax)on employment in the tertiary industry.It mainly expounds the basic concepts of corporate income tax and personal income tax,and the employment structure of the tertiary industry.It further analyzes the impact of taxation on employment at the macro level.Then,it analyzes the income tax and the substitution effect of individual income tax on labor supply.Income tax has a related theoretical perspective on the promotion and hindrance effects of labor demand.Then,on the basis of this,the income tax(mainly refers to corporate income tax and personal income tax)and the status quo of the tertiary industry employment structure are statistically described,and the relevant status quo is further summarized.Finally,by constructing a dynamic panel model,the relevant data of various provinces in China from 2006 to 2016 are selected.The main choices for the variable income tax are corporate income tax(qys)and personal income tax(gs);The proportion of employment in the tertiary industry(dszb);in terms of control variables,the per capita GDP(rgdp),the tertiary industry added value(dszj),the urbanization rate(ubr2),urban unit employment Salary(gz),and take the natural logarithm of the variables,empirical analysis of the impact of income tax on employment in the tertiary industry,and draw relevant conclusions.The main conclusions of the empirical study in this paper are as follows: From the perspective of long-term effects,income tax has a negative impact on employment in the tertiary industry as a whole,and is significant.Corporate income tax also has a negative impact on employment in the tertiary industry,and it is also significant.Personal income tax has a negative effect on employment in the tertiary industry,but it is not significant and has little impact.From the short-term effect point of view,corporate income tax and personal income tax have a negative impact on the employment of the tertiary industry.The paper proposes relevant countermeasures as follows: First,accelerate the reform of personal income tax and reduce the personal tax burden;second,improve the corporate income tax policy and reduce the corporate income tax rate;third,improve the taxation on the preferential employment policies of different groups,especially the need to alleviate The pressure of structural unemployment of college students;Fourth,the tertiary industry has a huge ability to absorb employment,accelerate the development of the tertiary industry,and improve the income tax preferential policies to promote employment in the tertiary industry.The fifth is to vigorously develop small and medium-sized enterprises.In China,the large number of small and medium-sized enterprises plays an important role in promoting employment in China.Sixth,increase tax incentives for education and training.By reducing the education costs of enterprises and individuals,increase vocational education and training,improve the overall quality of workers,and promote employment.