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Research On The Effect Of Tax Policy To Employment In China

Posted on:2021-03-28Degree:MasterType:Thesis
Country:ChinaCandidate:L J MuFull Text:PDF
GTID:2507306191962499Subject:Public Finance
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At present,our country's economy is experiencing downward pressure.According to the "Austin's law",the total amount of employment is highly correlated with economic growth.The period of economic growth decline often brings about a reduction in employment and an increase in unemployment.At the same time,in recent years,the phenomenon of reverse globalization has been frequent,and the uncertainty of the external situation has increased.Against the backdrop of downward pressure on the domestic economy and the overall tightening of the external economic environment,it has become very important to achieve continuous expansion of employment to stabilize the employment situation,and to ensure higher-quality employment.Employment issues are closely related to a country's economic development and social harmony and stability.Adequate and high-quality employment can promote economic development and increase national income,bringing sufficient tax revenue for the national finance.The tax policy is one of the important means for the government to carry out macrocontrol,and it can play an important role in regulating employment and promoting employment.At present,China's employment problem is still relatively prominent,and the unemployment rate is relatively high,so stable employment has become a very important issue recently.As an important starting point of the current national macroeconomic adjustment policy,tax policy also plays an increasingly important role in promoting employment.In the past ten years or so,our country has successively issued a series of tax and fee reduction policies,hoping to reduce the tax burden on enterprises and residents and improve China's economic performance through tax adjustments,which including increasing employment levels.However,how the current tax policy is related to employment and whether the tax policy can promote employment needs to be demonstrated.The purpose of this article is to analyze the impact of tax policies on employment and the employment structure of the three industries,and to assess the effects of tax reduction policies.Based on the analysis of the current status of China's tax policy and employment,I combined normative research methods and empirical research on the effect of tax policy on employment.When studying the impact of taxation policies on the number of jobs,choose the “main course” value-added tax of China's taxation as an example,and take other factors,such as GDP,GDP growth rate,fixed asset investment,average wage level,disposable income,consumer prices The index and total population are the control variables,VAT is the explanatory variable,and the amount of employment is the explained variable,to systematically analyze the impact of tax policies on total employment.In the study of the impact of taxation policies on the employment structure of industries,a regression model was used to analyze the relationship between tax to the primary,secondary,and tertiary industries and employment.Empirical research results show that there is no complete separation between taxation and employment,and there is a certain correlation.In Granger's causality test,tax policy is the Granger reason for changing employment conditions.At present,our country's active tax policy can promote employment,but the effect is not obvious enough.In other words,the impact of tax policies on employment is very limited.Finally,the empirical part is combined with theoretical analysis to provide suggestions for the current tax policy.
Keywords/Search Tags:Tax policy, value-added tax, employment, industrial employment structure, employment effect
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