促进就业的财税政策研究文献综述

A Literature Review on the Research on Fiscal and Tax Policies to Promote Employment

就业问题是困扰经济发展与社会和谐的主要难题,单纯依靠市场机制的力量难以解决,政府有必要介入,研究如何运用财政政策来促进就业具有重要的理论和实践意义。在综合梳理当前促进就业的财税政策的相关文献的基础之上,分别从促进就业的财税政策措施、财税政策工具对促进就业的影响、促进就业困难群体就业财税政策、不同地区促进就业的财税政策研究等方面进行评述,并对理论研究的发展趋势进行展望。即对如何运用财税政策推动实现更高质量就业的问题应进一步深入研究,以发挥财税政策对推动高质量就业的实践指导作用,并为政府部门制定决策提供有益的参考。

The problem of employment is the main problem that besets economic development and social harmony. Since it is difficult to solve the problem by relying solely on market mechanism, it is necessary for the government to intervene. Therefore, to study how to use fiscal policy to promote employment is of important theoretical and practical significance. On the basis of combing the relevant literatures on the current fiscal and taxation policies to promote employment, this paper reviews the fiscal and taxation policies and measures to promote employment, the impact of fiscal and taxation policy tools on the promotion of employment, fiscal and taxation policies that promote employment in disadvantaged groups, and the research on fiscal and taxation policies for different regions. The development trend of theoretical research is proposed. In other words, how to use the fiscal and taxation policies to promote the realization of higher quality employment issues should be further studied for helping fiscal policy play its role in promoting the practice of high-quality employment guidance and for providing useful reference to government departments in terms of decision-making.