摘要
长期以来,就业问题一直制约着中国经济和社会发展,我国政府对此高度重视,出台了一系列缓解就业压力、促进就业的财税政策和措施,对促进国有企业改革、经济发展和社会稳定起到了重要的保障作用。但现有财税政策仍然存在很多问题,难以应对当前日益严峻的就业形势。本文在对这些问题进行分析的基础上,有针对性地提出了促进就业财税政策的改革思路。
The employment problem has been restricting the economic and social development in China for years. The country's government has already attached a great importance to it and issued a series of fiscal and tax policies to relieve the employment pressure and promote employment. Although the implemented policies and measures have been playing an important safeguarding role in the promotion of the state-owned enterprise reform, economic development and social stability, it is still difficult for them to deal with the current increasingly- serious employment situation for their own problems. On the basis of an analysis on such problems, this paper gives a targeted reform thought on the fiscal and tax policies for promoting employment.
出处
《税务研究》
CSSCI
北大核心
2009年第5期6-10,共5页