税收对就业的影响机制问题研究  

On the Affecting Mechanism of Taxation on Employment

作　　者：刘明[1] 

机构地区：[1]西安财经学院经济学院,陕西西安710061

出　　处：《陕西师范大学学报（哲学社会科学版）》2009年第1期103-107,共5页Journal of Shaanxi Normal University(Philosophy and Social Sciences Edition)

基　　金：全国统计科学研究计划项目(2008LYO96)

摘　　要：我国失业问题日益严重,已引起社会各界普遍关注。税收政策与扩大就业之间存在着一种良性的互动影响机制,相机抉择的税收政策对扩大就业具有特殊的作用。1994年税制改革以来,我国相继出台了一系列促进就业的税收优惠政策,收效显著,但在合理性和公平性方面存在的某些不尽人意之处日渐显现出来。有针对性地调整现行税收政策,以支持劳动密集型产业和中小企业的发展、有步骤地统一城乡税制、鼓励举办各种形式的教育作为今后税收工作的重点,对构建和谐社会和应对目前的金融危机意义重大。Since the 1994＇ s reform of tax system, a series of favorable tax policies introduced by our government have made very obvious effects, but showed gradually their weaknesses in reasonableness and fairness. Therefore, it is of great importance to building a harmonious society and coping with the current financial crisis to specifically readjust the current tax policies so as to help those labor-intensive industries and medium-size and small enterprises to develop, procedurally unify the rural and urban tax system, and encourage to develop various forms of education as the stresses of tax administration in the future.

关 键 词：就业问题 税收政策 税制改革 

分 类 号：F810.422[经济管理—财政学] C913.2[社会学]