摘要
税收政策作为国家宏观调控的经济杠杆,在调节和促进就业方面有着举足轻重的作用。我国现行税收政策虽然在创造就业机会、鼓励自主创业等方面起到了一定的作用,但仍存在许多不足。为缓解我国就业形势较为严峻的问题,应采取扩大税收优惠政策的适用范围,调整所涉及的税种,开征社会保障税以及构建长效机制等措施,进一步完善我国就业税收优惠政策。
As an economic lever of national macro control,tax policy plays a very important role in regulating and promoting employment.Tax policy in China at present plays a certain role in creating employment opportunities and encouraging self-employment and so on,but there are still many defects.In order to relieve the severe situation of employment,we should take such measures to perfect tax preferential policy of promoting employment,such as expanding proper scope of preferential tax policy,adjusting the categories of taxes involved,collecting social security tax and setting up a permanent mechanism.
出处
《常州大学学报（社会科学版）》
2011年第1期34-37,共4页
Journal of Changzhou University:Social Science Edition
关键词
就业
税收
优惠政策
employment
tax
preferential policy
