从“营改增”看促进就业的税收政策的完善

The Improvement of Taxation Policy to Promote Employment in the Perspective of "Converting Business Tax into VAT"

我国促进就业的税收政策是建立在现行税制基础上的一系列优惠政策,以直接优惠方式为主,对税制依赖性强,往往伴随着"短期性"、"临时性"特征。本文通过分析目前促进就业政策面临的新的税制环境,剖析就业税收政策存在的问题,提出就业政策完善的建议,以增强就业政策的适应性。同时,也从就业政策导向出发提出了一些改变被动适应局面的建议。

As a series of preferential policies based on the existing taxation system, the tax policies to promote employment are characterized by direct concessions with strong dependence on taxation system. It thus results in such situation as China＇s employment-promoted tax policy is often accompanied by a short-term and temporary feature, and constantly being obliged to the taxation change. By analyzing the new taxation system that employment-promoted policy faces, and probing into the taxation policy related to employment, this paper tries to put forward recommendations to perfect current employment policy which can be more adaptable. At the same time, this paper suggests the taxation should be more employment-oriented.