促进大学生就业的税收政策建议  

作　　者：邵晓琰[1] 李静怡[2] 

机构地区：[1]大连交通大学爱恩国际学院,辽宁大连116021 [2]东北财经大学财政税务学院,辽宁大连116025

出　　处：《对外经贸》2013年第2期141-143,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：目前,我国就业形势严峻,大学生就业难问题日益突出,其主要原因在于:我国高等教育体制滞后,普通高校不断扩招,大学生就业渠道狭窄,职业定位存在偏差。我国为促进大学生就业,陆续出台了一系列税收优惠政策,但现行的政策存在系统性和规范性差、缺乏可操作性、优惠范围小、优惠险种少、不符合国家产业政策导向等问题。制定促进大学生就业的税收政策,应立足于社会经济发展和产业结构调整的实际,建立长期和规范化的税收优惠政策体系,加大职业技能培训等方面的税收优惠力度,引导相关产业合理发展,对大学生创业给予税收优惠和资金支持。It＇ s a concern of the social problems that graduates get job hardly. The main reasons of affecting college graduates＇ employment are complex. From the perspective of taxation, the tax policies to facilitate college graduates＇ employment are not very easy to operate, which affects the result of college graduates＇ employment. To carry out tax policies to facilitate college graduates＇ employment, it should be established in accelerating the economic development and the readjustment of the industri- al structure which play an essential role.

关 键 词：大学生就业 税收政策 

分 类 号：F241.4[经济管理—劳动经济]