本文選題：大學(xué)生就業(yè)　切入點：稅收政策　出處：《云南財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國市場經(jīng)濟體制改革的深化,國內(nèi)就業(yè)形勢總體上供大于求,而且結(jié)構(gòu)性矛盾突出,大學(xué)畢業(yè)生就業(yè)形勢異常嚴(yán)峻。就業(yè)問題,尤其是大學(xué)畢業(yè)生的就業(yè)問題已成為關(guān)乎國計民生的重大社會問題。大學(xué)生就業(yè)活動對改善我國就業(yè)難題,促進經(jīng)濟發(fā)展,建設(shè)創(chuàng)新型國家及維護社會穩(wěn)定具有重要意義。然而,在“大眾創(chuàng)業(yè)、萬眾創(chuàng)新”的新時期發(fā)展態(tài)勢下,我國政府部門實施“高校畢業(yè)生就業(yè)創(chuàng)業(yè)促進計劃”,將就業(yè)創(chuàng)業(yè)結(jié)合起來,釋放創(chuàng)業(yè)帶動就業(yè)的“倍增效應(yīng)”。在“雙創(chuàng)”時代背景下,越來越多的大學(xué)生創(chuàng)業(yè)熱情高漲,大學(xué)生創(chuàng)業(yè)為解決當(dāng)前乃至今后相對長時間內(nèi)我國大學(xué)生就業(yè)問題提供了新的解決思路。稅收政策作為實現(xiàn)宏觀調(diào)控政策的重要手段之一,應(yīng)將促進就業(yè)作為其基本目標(biāo),通過實施積極支持就業(yè)的稅收政策,可以發(fā)揮促進就業(yè)、降低失業(yè)率的重要作用。針對大學(xué)生這一特殊群體就業(yè)問題,在稅收政策支持方面,我國也出臺了一系列的優(yōu)惠政策。但在實際的運行中,目前的稅收政策支持尚未形成促進就業(yè)的長效機制,顯現(xiàn)出很多問題和不足,如稅收優(yōu)惠力度小、稅收政策導(dǎo)向乏力、就業(yè)培訓(xùn)相關(guān)的稅收政策缺乏等,這些問題嚴(yán)重限制和阻礙了大學(xué)生就業(yè)稅收支持政策的應(yīng)有作用。對此,必須注重稅收政策宏觀調(diào)控功能的發(fā)揮,不斷完善政策支持體系,積極推動大學(xué)生就業(yè)工作,緩解大學(xué)生就業(yè)總量和結(jié)構(gòu)性矛盾并存的嚴(yán)峻局面,促進經(jīng)濟增長與就業(yè)增加協(xié)調(diào)發(fā)展。本文首先對就業(yè)相關(guān)理論及稅收政策促進大學(xué)生就業(yè)的作用機理進行理論分析,為政策研究奠定理論基礎(chǔ),其次對我國大學(xué)生就業(yè)及稅收政策現(xiàn)狀進行分析,發(fā)現(xiàn)總結(jié)其中存在的問題,然后借鑒國際經(jīng)驗及啟示,最后提出完善我國大學(xué)生就業(yè)的稅收政策建議,以達到促進大學(xué)生就業(yè)的目的。
[Abstract]:With the deepening of the reform of the market economy system in our country, the domestic employment situation in general exceeds the demand, and the structural contradictions are prominent. The employment situation of university graduates is extremely serious. In particular, the employment of college graduates has become a major social problem related to the national economy and the people's livelihood. The employment activities of college students are of great importance to the improvement of employment problems and the promotion of economic development in China. It is of great significance to build an innovative country and maintain social stability. However, in the new period of "mass entrepreneurship, mass innovation", The government department of our country implements the "Employment Entrepreneurship Promotion Plan for University graduates", which combines employment and entrepreneurship, and releases the "multiplier effect" of employment driven by entrepreneurship. Under the background of "double creation", more and more college students have high enthusiasm for entrepreneurship. University students' entrepreneurship provides a new way to solve the problem of college students' employment at present and for a relatively long time in the future. As one of the important means to realize macro-control policy, the tax policy should take promoting employment as its basic goal. Through the implementation of a tax policy that actively supports employment, it can play an important role in promoting employment and reducing the unemployment rate. In view of the employment problem of this special group of university students, in terms of tax policy support, China has also introduced a series of preferential policies. However, in the actual operation, the current tax policy support has not yet formed a long-term mechanism to promote employment, which shows many problems and deficiencies, such as the low intensity of tax incentives and the weak guidance of tax policies. The lack of tax policies related to employment training seriously limits and hinders the proper role of employment tax support policies for college students. In view of this, we must pay attention to the exertion of macro-control functions of tax policies and constantly improve the policy support system. Actively promoting the employment of college students to alleviate the grim situation of the coexistence of total employment and structural contradictions among college students, Firstly, this paper makes a theoretical analysis on the theory of employment and the mechanism of tax policy to promote the employment of college students, so as to lay a theoretical foundation for the policy research. Secondly, this paper analyzes the current situation of employment and tax policy of college students in China, finds out the existing problems, and then draws lessons from international experience and enlightenment, and finally puts forward some suggestions on how to improve the employment policy of college students in our country. In order to achieve the purpose of promoting the employment of college students.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F279.2

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