促进大学生就业创业的财税政策研究——基于产业结构的视角

A Research on Fiscal and Tax Policies for Promoting the Employment of College Graduates——Based on the Perspective of Industrial Structure

目前我国就业形势严峻,大学生就业难问题日益凸显,究其原因主要在于我国正处于经济转型和产业结构调整之际,大学教育培养与产业结构调整脱节,大学生职业定位存在偏差等。为促进大学生就业创业,政府出台了一系列鼓励就业创业的政策措施,试图破解大学生就业创业难题。本文基于产业结构的视角来剖析大学生就业创业难的成因,在借鉴国际经验的同时提出促进大学生就业创业的财税政策建议。

At present,in our country's severe employment situation,the problem of university students' employment is increasingly highlighted.The main reasons are that our country is in economic transition and industrial structure adjustment,the disconnection of university education development and industrial structure adjustment,college students' career orientation bias,etc.In order to promote the conditions of university students' employment and entrepreneurship,the government has published a series of policy measures,trying to crack the entrepreneurship difficult problem of university students' employment.In this paper,we analyze the causes of formation of university students' employment difficulty,based on the perspective of industrial structure.At last,we put forward the tax policy suggestions to promote the situation of university students' employment and entrepreneurship by absorbing international experiences and lessons.