促进就业的税收政策研究

A Study of Taxation Policy on Increasing Employment

税收与就业问题是社会经济发展中的两个重要问题 ,二者相互影响、相互促进。本文从分析目前我国严峻的就业形势和税收在宏观调控中的经济杠杆作用及二者内在联系入手 ,较系统地探讨了影响就业结构改善的税收政策。

Issues of tax and employment are two key facters which influence and interacted each other in the development of social economy.The paper studies the influence of tax policy on employment structure improvement.