本文選題：就業(yè) + 稅收優(yōu)惠政策��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：就業(yè)問(wèn)題一向是各國(guó)政府和經(jīng)濟(jì)學(xué)家希望解決的重難點(diǎn)課題,已不容輕視。雖然2016年末我國(guó)的失業(yè)率為4.02%,低于4.5%的調(diào)控目標(biāo),為多年來(lái)最低,但我國(guó)的就業(yè)形勢(shì)仍不容樂(lè)觀,再加上這兩年供給側(cè)改革,過(guò)剩產(chǎn)能加速出清,使得就業(yè)形勢(shì)更加嚴(yán)峻。各國(guó)實(shí)踐表明,僅僅依賴市場(chǎng)的力量來(lái)解決就業(yè)問(wèn)題是非常不現(xiàn)實(shí)的,需要借助其他多種手段來(lái)促進(jìn)就業(yè),擴(kuò)大就業(yè)空間。而稅收作為政府宏觀經(jīng)濟(jì)調(diào)控的重要手段之一,在調(diào)節(jié)和促進(jìn)就業(yè)方面扮演著非常重要的角色。只有就業(yè)問(wèn)題得到妥善解決,經(jīng)濟(jì)社會(huì)才能實(shí)現(xiàn)可持續(xù)發(fā)展,國(guó)家才能實(shí)現(xiàn)穩(wěn)定和長(zhǎng)治久安。文章從凱恩斯學(xué)派就業(yè)理論以及供給學(xué)派就業(yè)理論出發(fā),重點(diǎn)從供給和需求兩方面分析稅收優(yōu)惠政策促進(jìn)就業(yè)的作用機(jī)理。在勞動(dòng)力需求方面,一方面對(duì)GDP和就業(yè)人口進(jìn)行回歸分析,得出經(jīng)濟(jì)增長(zhǎng)與就業(yè)人口成正向關(guān)系,GDP每上升1個(gè)百分點(diǎn),就業(yè)機(jī)會(huì)增加0.043萬(wàn)個(gè)的結(jié)論;另一方面對(duì)三次產(chǎn)業(yè)的就業(yè)彈性比較分析,得出第三產(chǎn)業(yè)就業(yè)彈性相對(duì)于第一、二產(chǎn)業(yè)來(lái)說(shuō)還有待提高,上升空間較大,吸收勞動(dòng)力能力有待加強(qiáng)的結(jié)論。在勞動(dòng)力供給方面,得出優(yōu)惠政策通過(guò)對(duì)勞動(dòng)力供給形式以及供給結(jié)構(gòu)產(chǎn)生影響進(jìn)而影響就業(yè)的結(jié)論。其次,文章對(duì)當(dāng)前我國(guó)的就業(yè)現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)我國(guó)就業(yè)存在供求總量壓力大和結(jié)構(gòu)性矛盾凸顯的問(wèn)題。然后梳理分析了我國(guó)已實(shí)施的就業(yè)稅收優(yōu)惠政策,發(fā)現(xiàn)當(dāng)前就業(yè)稅收優(yōu)惠政策存在時(shí)效性差、針對(duì)性弱、優(yōu)惠力度小、優(yōu)惠形式單一等問(wèn)題。隨后,文章對(duì)就業(yè)稅收優(yōu)惠政策進(jìn)行效應(yīng)分析,在就業(yè)人數(shù)與就業(yè)稅收優(yōu)惠政策涉及的主要稅種之間設(shè)立多元線性回歸方程,通過(guò)根檢驗(yàn)和回歸分析,得出營(yíng)業(yè)稅、個(gè)人所得稅與就業(yè)人數(shù)正相關(guān),而企業(yè)所得稅與就業(yè)人數(shù)負(fù)相關(guān)的結(jié)論。接著,為更好地實(shí)現(xiàn)稅收政策促進(jìn)就業(yè)的作用,文章對(duì)國(guó)外成功的經(jīng)驗(yàn)進(jìn)行借鑒。通過(guò)對(duì)發(fā)達(dá)國(guó)家及發(fā)展中國(guó)家的就業(yè)稅收優(yōu)惠政策總結(jié)分析發(fā)現(xiàn),雖然世界各國(guó)經(jīng)濟(jì)發(fā)展水平存在一定的差距,文化背景也大不相同,但都有一些相似的做法。措施具體包括設(shè)置多樣的稅收優(yōu)惠形式;加大政策優(yōu)惠力度;助力經(jīng)濟(jì)增長(zhǎng),鼓勵(lì)中小企業(yè)、第三產(chǎn)業(yè)等的發(fā)展;以及促進(jìn)非標(biāo)準(zhǔn)就業(yè)。最后,在綜合國(guó)外促進(jìn)就業(yè)的成功經(jīng)驗(yàn)、稅收政策促進(jìn)就業(yè)的作用機(jī)理以及當(dāng)前我國(guó)就業(yè)政策存在的問(wèn)題,提出優(yōu)化我國(guó)就業(yè)稅收優(yōu)惠政策應(yīng)堅(jiān)持公平與效率原則、長(zhǎng)效性與前瞻性原則及統(tǒng)籌發(fā)展原則,建議我國(guó)稅收優(yōu)惠政策應(yīng)從延長(zhǎng)優(yōu)惠時(shí)限、清理規(guī)范就業(yè)優(yōu)惠政策、加大稅收優(yōu)惠力度、豐富就業(yè)優(yōu)惠形式、強(qiáng)化政策引導(dǎo)功能以及調(diào)整相關(guān)稅收制度六方面進(jìn)行優(yōu)化,并提出五項(xiàng)配套措施,分別是扶持職業(yè)培訓(xùn)教育、完善社會(huì)保障制度、加強(qiáng)稅收政策管理、加大三方監(jiān)督力度和建立政策反饋機(jī)制。
[Abstract]:The employment problem has always been the important and difficult problem that governments and economists all over the world hope to solve, which should not be belittled. Although the unemployment rate of China is 4.02% at the end of 2016, which is the lowest in many years, it is the lowest in many years, but the employment situation of our country is still not optimistic. In addition, the supply side reform in the past two years has accelerated the clearing of excess capacity and made the employment situation more severe. The practice of various countries shows that it is very unrealistic to only rely on the market forces to solve the employment problem. We need to use various other means to promote employment and expand the employment space. As one of the important means of government macroeconomic regulation, tax plays a very important role in regulating and promoting employment. Only when the employment problem is properly solved can the economy and society achieve sustainable development and the country achieve stability and long-term stability. Based on Keynesian employment theory and supply-school employment theory, this paper analyzes the mechanism of tax preferential policies to promote employment from two aspects: supply and demand. In terms of labor demand, on the one hand, the regression analysis of GDP and employed population shows that the positive relationship between economic growth and employed population is that each increase of 1 percentage point of GDP increases employment opportunities by 0.043 million. On the other hand, through the comparative analysis of employment elasticity of the three industries, the conclusion is drawn that the employment elasticity of the tertiary industry needs to be improved compared with the first and the second industries, the rising space is large, and the ability of absorbing labor force needs to be strengthened. In the aspect of labor supply, the conclusion that preferential policy influences the form and structure of labor supply and then affects employment. Secondly, the article analyzes the present situation of employment in our country, and finds out that there are some problems in employment in our country, such as the pressure of total supply and demand and the prominent structural contradiction. Then it analyzes the employment tax preferential policies that have been implemented in our country, and finds that the current employment tax preferential policies have some problems, such as poor timeliness, weak pertinence, small preferential intensity, single preferential form, and so on. Then, the article analyzes the effect of employment tax preferential policy, sets up multiple linear regression equation between the number of employed people and the main tax categories involved in employment tax preferential policy, and obtains the business tax through root test and regression analysis. Personal income tax is positively correlated with the number of employed persons, while enterprise income tax is negatively correlated with the number of employed persons. Then, in order to better realize the role of tax policy to promote employment, the article draws lessons from the successful experience of foreign countries. Through the summary and analysis of employment tax preferential policies in developed countries and developing countries, it is found that although there is a certain gap in the level of economic development and cultural background in various countries in the world, there are some similar practices. The specific measures include setting up various forms of tax preference; increasing the intensity of preferential policies; promoting economic growth, encouraging the development of small and medium-sized enterprises and the tertiary industry; and promoting non-standard employment. Finally, in the synthesis of foreign successful experience in promoting employment, the mechanism of tax policy promoting employment and the problems existing in the current employment policy of our country, the author puts forward that the principle of fairness and efficiency should be adhered to in optimizing the preferential policy of employment tax in our country. It is suggested that China's preferential tax policy should extend the preferential time limit, clean up and standardize the preferential employment policy, increase the intensity of tax preference, and enrich the form of employment preferential policy, based on the principles of long-term effect and foresight, as well as the principle of overall development. Strengthen the function of policy guidance and adjust the related tax system to optimize, and put forward five supporting measures, namely, supporting vocational training education, perfecting social security system, strengthening tax policy management. Strengthen tripartite supervision and establish policy feedback mechanism.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F249.2

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