摘要
就业一直是热点问题,而税收对就业的作用不可忽视。从税收对劳动供给和需求的影响两方面出发,探索构造税收与就业的良性循环机制。结合安徽省的具体情况,从税收对就业水平和结构优化两方面进行实证分析,得出结论:企业所得税和出口退税对就业无影响,经济水平和个人所得税对社会有负影响,流转税对社会有正影响,且税收能优化就业结构。最后,提出结构性减税、优惠政策、对外开放和引领保障就业的建议。
Employment has long been a heated issue, while taxation has a deep influence on it. This paper explores how to construct a sound circulation mechanism for taxation and employment fi＇om the influence of taxation on both labor supply and need. According to the real situation in Anhui, the paper makes empirical analysis on the influence of taxation on employment level as well as structure optimization, and comes to the following conclusions： corporate income tax and export rebate have no influence on employment, and economic level as well as personal income tax have negative influence on the society, while the turnover tax has positive influence on the society; what＇s more, taxation can help optimize employment structure. Finally, the paper gives some suggestions on structural tax reductions, preferential policies, opening-up, employment promotion and guarantee, etc.
关键词
税收
就业
结构优化
影响
taxation
employment
structure optimization
influence
