Research On Fiscal Policies Of Employment Of Agricultural Transferred Population In The Process Of Urbanization

At present,China is in the stage of comprehensively deepening the implementation of the 14 th five year plan.During the "14th five year plan" period,there are still some problems in China,such as unbalanced and insufficient development,weak agricultural foundation,large gap between urban and rural areas,incomplete guarantee of people’s livelihood and so on.At the same time,China is in an important development stage in the process of new urbanization,and the employment problem of agricultural transfer population is becoming increasingly prominent.As a powerful means to promote employment,fiscal policy is of great significance.Since 1990,the state has made efforts in the three aspects of labor,market and government.From the perspective of the government,it has implemented financial policies such as providing living subsidies,skills training services,improving social security and establishing incentive mechanisms.A relatively perfect employment financial policy system has been preliminarily formed.However,there are still problems in the current financial policy to promote the employment of agricultural transfer population,especially under the influence of the current epidemic,the employment of agricultural transfer population is becoming increasingly difficult.On the basis of previous studies,this paper briefly introduces the concepts of newtype urbanization and agricultural transfer population.The theoretical basis of this paper is theory of public goods,the transfer of Marxism’s agricultural labor force and Xi Jinping’s theory on employment of agricultural transfer population in the process of newtype urbanization.This paper analyzes the mechanism of fiscal policy on the employment of agricultural transfer population.Then,the employment status of migrant agricultural population is analyzed mainly from the employment scale,direction,wage income,working hours and other aspects.On the surface,the "urbanization" of migrant agricultural population has made progress,but in fact,migrant agricultural population is still difficult to integrate into cities.The main factors that restrict their employment are the low development of the unified market in urban and rural areas,the prominent structural contradiction in employment,the unfair employment treatment,the inadequate social security and their own cultural quality and low ideological concept.In addition,through regression and canonical correlation analysis on the data of urban and rural employment,fiscal expenditure structure and fiscal expenditure scale,it is found that finance has a greater impact on the employment of agricultural transfer population than taxation in practice.Finally,according to the above conclusions,from the aspects of adjusting fiscal and tax policy support,focusing on promoting industrial development,improving the longterm mechanism of public finance,providing professional employment public service supply policy,increasing special funds for vocational skills improvement,this paper puts forward fiscal policy suggestions suitable for promoting agricultural transfer employment in China: strengthening fiscal and tax policies for industrial development in small and medium-sized cities,optimizing the path of fiscal and tax policies to enterprises Improve the entrepreneurship support system of small and medium-sized cities and towns and unblock financial channels;Build a scientific and standardized financial performance evaluation system to prevent financial risks;Expand the scope of benefits of employment and entrepreneurship subsidy policies,increase financial support for social security,and improve the mechanism of job collection and release and labor docking;We will expand the scale of government funds to purchase training services,establish professional training schools and training bases,and help farmers receive the edification of advanced culture.So as to expand China’s employment base,connect rural employment channels,narrow the employment gap between urban and rural areas,and promote the balanced development of urban and rural areas.