本文選題：所得稅政策 + 就業(yè)效應(yīng)��； 參考：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：就業(yè)一直都是國(guó)內(nèi)外各國(guó)政府和學(xué)者關(guān)注的重點(diǎn)和難點(diǎn),它涉及到一個(gè)國(guó)家的長(zhǎng)期穩(wěn)定和人民的幸福生活。在我國(guó)勞動(dòng)力市場(chǎng)上,既存在著勞動(dòng)力供求之間的總量矛盾也存在著結(jié)構(gòu)性矛盾,我國(guó)的就業(yè)形勢(shì)依然十分嚴(yán)峻。國(guó)內(nèi)外經(jīng)濟(jì)理論和實(shí)踐經(jīng)驗(yàn)充分證明,市場(chǎng)機(jī)制與政府的宏觀經(jīng)濟(jì)政策相結(jié)合可以更好地緩解就業(yè)難題。在政府的宏觀經(jīng)濟(jì)政策中,稅收政策作為我國(guó)調(diào)控宏觀經(jīng)濟(jì)的重要手段,在調(diào)節(jié)收入分配、促進(jìn)經(jīng)濟(jì)增長(zhǎng)、調(diào)整產(chǎn)業(yè)結(jié)構(gòu)、推動(dòng)充分就業(yè)等方面發(fā)揮著重要作用。特別是作為直接稅的所得稅(包括企業(yè)所得稅和個(gè)人所得稅,下同)具有不宜轉(zhuǎn)嫁的特性,其稅負(fù)的高低將對(duì)個(gè)人的收入水平和企業(yè)的利潤(rùn)水平產(chǎn)生直接影響,進(jìn)而影響勞動(dòng)力供給和勞動(dòng)力需求�？梢哉f(shuō),相對(duì)于流轉(zhuǎn)稅,所得稅政策對(duì)就業(yè)的影響更加直接。近幾年來(lái),為了促進(jìn)就業(yè),在所得稅政策方面,我國(guó)出臺(tái)實(shí)施了一系列優(yōu)惠政策。但所得稅政策對(duì)就業(yè)的影響大小是怎樣的,政策的實(shí)施有沒(méi)有達(dá)到政策頒布的預(yù)期效果,還有待于我們進(jìn)一步去驗(yàn)證。有鑒于此,本文從我國(guó)的就業(yè)現(xiàn)狀出發(fā),引出文章研究所得稅政策就業(yè)效應(yīng)的理論和現(xiàn)實(shí)意義。首先,本文在分析所得稅政策和就業(yè)的關(guān)系以及所得稅政策就業(yè)效應(yīng)內(nèi)涵的基礎(chǔ)上,對(duì)所得稅政策的就業(yè)效應(yīng)進(jìn)行了全面的機(jī)理分析。所得稅政策通過(guò)影響閑暇與勞動(dòng)、資本與勞動(dòng)之間的相對(duì)價(jià)格,進(jìn)而影響個(gè)人和企業(yè)對(duì)勞動(dòng)力供給和勞動(dòng)力需求的選擇。從勞動(dòng)力供給角度,個(gè)人所得稅對(duì)勞動(dòng)供給的影響取決于稅收替代效應(yīng)和收入效應(yīng)之間的凈效應(yīng);從勞動(dòng)力需求角度看,在稅負(fù)可以部分由企業(yè)負(fù)擔(dān)的情況下,個(gè)人所得稅對(duì)勞動(dòng)力需求量的影響表現(xiàn)在替代效應(yīng)和規(guī)模效應(yīng)。企業(yè)所得稅對(duì)勞動(dòng)需求量的影響大小主要取決于稅收的替代效應(yīng)和規(guī)模效應(yīng)的凈效應(yīng);從勞動(dòng)力市場(chǎng)角度看,個(gè)人所得稅和企業(yè)所得稅對(duì)勞動(dòng)力市場(chǎng)的影響是不確定的,同時(shí)所得稅對(duì)勞動(dòng)力供求的影響大小還取決于勞動(dòng)供求彈性的大小,勞動(dòng)供求彈性的大小與就業(yè)量成反比。其次,在理論效應(yīng)機(jī)理分析的基礎(chǔ)上,進(jìn)一步運(yùn)用歷年數(shù)據(jù)比較分析和面板數(shù)據(jù)模型回歸分析實(shí)證檢驗(yàn)我國(guó)所得稅政策對(duì)就業(yè)的影響效果。從歷年數(shù)據(jù)比較分析來(lái)看,我國(guó)促進(jìn)就業(yè)的所得稅政策一定程度上優(yōu)化了就業(yè)結(jié)構(gòu)、促進(jìn)了就業(yè)增加。但是,促進(jìn)就業(yè)的效果并不顯著。我國(guó)所得稅收入在減稅的基礎(chǔ)上呈現(xiàn)出增長(zhǎng)幅度總體大于GDP增長(zhǎng)幅度,而就業(yè)的增加卻微乎其微,就業(yè)增長(zhǎng)率總體呈現(xiàn)下降趨勢(shì)。從計(jì)量模型回歸結(jié)果來(lái)看,我國(guó)的個(gè)人所得稅政策抑制了就業(yè)增加;企業(yè)所得稅政策對(duì)就業(yè)產(chǎn)生了正影響,但是影響作用不大。盡管我國(guó)政府已經(jīng)制定了一系列促進(jìn)就業(yè)的所得稅政策,對(duì)就業(yè)起到了一定的積極作用,根據(jù)歷年數(shù)據(jù)比較分析和回歸結(jié)果分析,本文認(rèn)為,所得稅政策對(duì)就業(yè)的促進(jìn)作用未能充分發(fā)揮,個(gè)人所得稅甚至還在一定程度上抑制了就業(yè)。制約所得稅政策就業(yè)效應(yīng)充分發(fā)揮作用的因素在于經(jīng)濟(jì)下行壓力、所得稅政策本身的局限性、個(gè)人所得稅調(diào)節(jié)收入分配作用較弱、結(jié)構(gòu)性失業(yè)缺乏針對(duì)性的所得稅政策矯正等。最后,為了充分發(fā)揮所得稅政策促進(jìn)就業(yè)的作用,在借鑒國(guó)外就業(yè)理論和實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上,根據(jù)實(shí)證分析結(jié)果并結(jié)合我國(guó)的實(shí)際就業(yè)狀況,本文提出了我國(guó)所得稅政策應(yīng)當(dāng)充分發(fā)揮其職能作用和立足長(zhǎng)遠(yuǎn),兼顧短期目標(biāo)與長(zhǎng)期目標(biāo)協(xié)調(diào)發(fā)展的指導(dǎo)思想。建議所得稅政策應(yīng)當(dāng)進(jìn)一步優(yōu)化個(gè)人所得稅結(jié)構(gòu),提高調(diào)節(jié)收入分配的能力;完善現(xiàn)有促進(jìn)就業(yè)的所得稅政策,擴(kuò)大優(yōu)惠范圍和合理調(diào)整政策期限,特別是要加大對(duì)農(nóng)民工等特殊就業(yè)群體的關(guān)注;加大對(duì)第三產(chǎn)業(yè)和中小企業(yè)的優(yōu)惠力度,進(jìn)一步提高其吸納就業(yè)的能力;加大教育培訓(xùn)優(yōu)惠,提高勞動(dòng)者就業(yè)能力,實(shí)現(xiàn)供給管理和需求管理的結(jié)合,緩解結(jié)構(gòu)性就業(yè)矛盾;鼓勵(lì)農(nóng)村產(chǎn)業(yè)發(fā)展,緩解農(nóng)村剩余勞動(dòng)力就業(yè)壓力。
[Abstract]:Employment has always been the focus and difficulty of the governments and scholars at home and abroad. It involves the long-term stability of a country and the happy life of the people. In China's labor market, there are both the total contradiction between the total labor supply and demand and the structural contradictions, and the employment situation in our country is still very severe. The theory and practical experience fully prove that the combination of market mechanism and the macro economic policy of the government can better alleviate the employment problem. In the macro economic policy of the government, the tax policy is an important means to regulate the macro-economy of our country. It can adjust the income distribution, promote the economic growth, adjust the industrial structure, and promote the full employment. In particular, the income tax as a direct tax (including enterprise income tax and personal income tax, the same below) has the characteristics of unsuitable transfer, and its tax burden will have a direct impact on the income level of the individual and the level of the profit of the enterprise, and then the demand for labor supply and labor. The impact of tax policy on employment is more direct. In recent years, in order to promote employment, in terms of income tax policy, China has implemented a series of preferential policies. But what is the impact of income tax policy on employment, the implementation of policy has not reached the pre term effect of policy promulgation, and we need to further verify. From the present situation of employment in China, this article leads to the theoretical and practical significance of the employment effect of the income tax policy. First, on the basis of the analysis of the relationship between income tax policy and employment and the connotation of income tax policy, this paper makes a comprehensive mechanism analysis on the effect of income tax policy on the industry effect. By influencing the relative price between leisure and labor, capital and labor, the policy affects the choice of labor supply and labor demand by individual and enterprise. From the angle of labor supply, the influence of personal income tax on labor supply depends on the net effect between the tax substitution effect and the income effect; from the Perspective of labor demand, the effect of the income tax on the labor supply is in the view of labor demand. The effect of individual income tax on labor demand is manifested in substitution effect and scale effect. The influence of enterprise income tax on labor demand is mainly dependent on the substitution effect of tax and the net effect of scale effect; from the perspective of labor force market, personal income tax and enterprise income The impact of tax on the labor market is uncertain. At the same time, the impact of income tax on labor supply and demand depends on the size of labor supply and demand elasticity, the size of labor supply and demand elasticity is inversely proportional to the amount of employment. Secondly, on the basis of the analysis of the theoretical effect mechanism, further use of calendar year data comparison and panel data model regression analysis. Analysis of the effect of the income tax policy on employment in China. From the previous year's data comparison and analysis, the income tax policy of promoting employment in China has optimized the employment structure and promoted the increase of employment. However, the effect of promoting employment is not significant. The increase of the body is greater than the GDP, but the increase in employment is negligible, and the employment growth rate is generally declining. From the regression results of the econometric model, the personal income tax policy of our country has restrained the increase of employment; the income tax policy of the enterprise has a positive impact on employment, but the effect is not significant. Although the government has formulated a system in China The income tax policy of promoting employment has played a positive role in employment. According to the analysis of data comparison and regression results of previous years, this paper holds that income tax policy has not fully played a role in promoting employment, and personal income tax has even suppressed employment to a certain extent. The factors of the volatiles lie in the downside pressure of the economy, the limitation of the income tax policy itself, the weak distribution of the income tax on the income tax, the lack of the targeted income tax policy for structural unemployment, and so on. Finally, in order to give full play to the role of the income tax policy to promote employment, it is based on the foreign employment theory and practical experience. According to the results of the empirical analysis and the actual employment situation in China, this paper puts forward that our income tax policy should give full play to its function and long term, and take into account the guiding ideology of coordinated development between short-term goals and long-term goals. It is suggested that income tax policy should be further optimized to improve the structure of individual income tax and improve the distribution of income. We should improve the existing income tax policies to promote employment, expand the scope of preferential treatment and adjust the period of policy reasonably, especially to increase the attention to the special employment groups such as migrant workers, increase the preferential treatment of the third industry and small and medium enterprises, and further improve the ability to absorb the employment, increase the preferential education and training and improve the employment of the workers. Efforts should be made to realize the combination of supply management and demand management, alleviate structural employment conflicts, encourage the development of rural industries, and alleviate the employment pressure of rural surplus labor force.

【學(xué)位授予單位】：浙江財(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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