结构性减税政策对就业水平的影响研究

Study on the Effect of Structural Tax Cuts Policy on Employment Level

本文结合规范分析和实证分析,旨在研究结构性减税对我国就业水平的影响方式与程度,并提出结构性减税过程中如何稳定、提高社会就业水平的相关建议。结构性减税是"有增有减"的税制顶层设计,营业税改增值税、间接税改直接税、资源税改革等将通过影响企业盈利能力对就业产生传导作用。政策牵涉税收构成的调整,将改变不同类型经营实体的盈利能力和市场竞争力,改变劳动力市场的需求结构。要辅之以人才培养及导向政策,鼓励劳动力集中到减税力度较大的服务业中去,集中到中小企业中去,才能释放税改政策的就业红利。

Combining normative analysis with empirical analysis,the essay aims to study how the structural tax cuts policy will affect the employment level,and offer proposals about how to improve the social employment level.Structural tax cuts are the top tax design.VAT reform,indirect tax reform and resource tax reform will have a impact on employment by influencing the profitability of the business.The policy will change the profitability and competitiveness of different types of business entities,as well as the structure of demand of the labor market.Personnel training and orientation should be complemented to guide the workforce to services departments,to small and medium enterprises,and then release the policy bonus.