论促进高校毕业生就业的税收政策  

On Tax Policies for Promoting the Employment of College Graduates

作　　者：张小军[1] 

机构地区：[1]重庆工商大学法学院,重庆400067

出　　处：《重庆工商大学学报（社会科学版）》2012年第3期107-112,共6页Journal of Chongqing Technology and Business University：Social Science Edition

基　　金：国家社科基金青年项目(09CFX045)"我国弱势劳动者群体的就业积极行动制度研究"

摘　　要：当前我国劳动力总供给大于总需求,高校毕业生人数却迅速增加,因而造成高校毕业生就业非常困难。我国政府将高校毕业生就业放在首位,出台了一些直接地和间接地促进高校毕业生就业的税收优惠政策。然而,这些税收优惠政策缺乏系统性和规范性,优惠的力度也不够大。我国政府应当制定《高校毕业生就业条例》,将税收优惠政策法律化。同时,政府必须加大税收优惠的力度以促进高校毕业生就业。The current total labor supply is more than the total demand,because the number of college graduates is increasing rapidly,the employment of college graduates is very difficult.Chinese Government attaches great importance to the employment of college graduates,promulgates some preferential tax policies to promote college graduates’ employment directly and indirectly.However,these tax preferential policies are not systematic and normative and they are not enough to promote college graduates’ employment.The government should formulate ＂Regulations of the People’s Republic of China on Employment of College Graduates＂ to legalize the preferential tax policy.Meanwhile,the government must enlarge preferential tax policy to promote the employment of college graduates.

关 键 词：高校毕业生 就业 税收政策 

分 类 号：F812.0[经济管理—财政学]