The Impact Of Tax Burden On The Employment In Manufacturing Industry

Employment has always been regarded as the biggest livelihood in my country,and "stabilizing employment" means "protecting people’s livelihood".Taxation plays a fundamental,pillar and guarantee role in national governance and is an important means to support employment.Based on this,this paper analyzes the effect mechanism of tax and fee burden on employment in theory,and empirically tests the effect of tax and fee burden on employment from two dimensions of employment quantity and level.Based on the financial data of Shenzhen and Shanghai A-share listed companies in the manufacturing industry from2015 to 2019,a regression model is established for empirical analysis.This paper draws the following conclusions: First,the overall tax burden of enterprises has a significant inhibitory effect on the number of employees and employment levels of enterprises.,increasing the tax burden will erode corporate profits,reduce investment returns,reduce labor employment,and reduce some costs to offset the losses caused by taxes and fees,thus inhibiting labor employment;second,although turnover tax and income tax have a negative impact on Employment has a certain inhibitory effect,but the income tax burden has a more obvious inhibitory effect on the total employment,but the impact on the employment level of enterprises,that is,the proportion of bachelor degree or above,is not significant;The employment level has an inhibitory effect,but the impact on the employment level is relatively limited.In view of the above research conclusions,this paper proposes an optimization path for the further improvement of tax and fee policies that can promote employment,including reducing the overall tax and fee burden of enterprises,and reducing the income tax burden when optimizing the tax system.The preferential tax and fee policies have certain reference significance.