农村劳动力转移的财税支持政策研究

Research on the Finance and Tax Supporting Policy of Rural Labor Migration

阐述了影响农村劳动力转移的制度框架:农民"想出去"、"出得去"、农民知道"往哪儿去"、农民能够"进得去"、"住得下"、"住下去"、"放心住下去",并在劳动力转移成本效益分析的基础上,认为财税政策应从以下四个方面助推农村劳动力的转移:以财政投入降低农村劳动力转移成本;增加能为农村劳动力的转移创造条件的基本公共服务;以税收优惠政策促进农民工进城就业;建立农民工社会保障体系。

This article analysis the institutional framework of the rural labor migration firstly： The farmers ＂want to go from the countryside＂ , ＂are able to go＂ , ＂know where to go＂ and are able to ＂enter the city＂ , ＂stay＂ , ＂live＂ , and ＂live safely＂ . Then, based on the analysis of cost-benefit, it suggests that the finance and tax policy boost the rural labor migration from the following four aspects： reducing the rural labor force transferring cost by the financial investment; increasing the basic collective services to create the condition for the rural labor migration; promoting the peasant laborer to be employed in a city by the tax preference policies; and establishing the peasant laborer social security system.