渐进式延迟我国现行法定退休年龄势在必行

我国已经具备了实施渐进式延迟法定退休年龄的基础条件,需要党中央、国务院做出重大决策。为此,本文提供了上述决策背景,这包括分析新中国成立以来我国退休制度的历史演变,这可能是中国唯一未能改革的制度安排,具有极高的社会成本与长期成本。由于中国人口劳动力国情已经发生重大变化,需要实施渐进式延迟法定退休年龄的重大决策。为此,本文提出参照联合国及国际劳工组织的老年人口定义(65岁及以上的人口),作为未来时期中国老年人口的标准定义;逐步提高男女职工干部退休年龄;采取个人自愿选择原则,具有适当灵活性与选择性;男女职工退休年龄逐渐趋同,实现男女平等;分门类分步骤分人群实施延迟退休;也要充分考虑到近3亿农民工的切身利益。渐进式延迟法定退休年龄的制度改革将创造多重红利,也要充分利用健康红利、教育红利、人才红利,创造创业红利、就业红利。

"Labor Shortage" or "Difficult Employment":A Study on the Employment Problem of College Students from the Perspective of Demographic Dividend

[Objective] The aim was to analyze the phenomenon of employment diffi- culty and labor shortage, and to reveal the influencing factors of employment difli- culty and labor shortage. [Method] On the basis of the economic principle of popu- lation dividend, the use of human resources and natural resource constraints The IS-LM model describes these two states. [Results] The resource constraints have a ＂squeeze＂ effect on the demographic dividend, and employment pressure is shown in terms of the population opportunity window; the labor market segmentation, the ir- rational industrial structure, the backward curriculum and employment concept are the main factors affecting employment and labor shortage. [Conclusion] The way to solve this dilemma must be removed from the division of labor market, the adjust- ment of industrial structure, the setting of university specialty, the change of em- ployment concept of university graduates as well as the improvement of the quality of labor.

我国环境税改革应以“环境红利”为首要目标

本文基于国际比较视角,将欧洲国家环境税改革的经验与我国实际情况相结合,主要从现行税制结构、社会保障制度以及劳动力市场等几个方面进行了比较,认为环境税的"双重红利"尤其是"就业红利"在我国现阶段实现的可能性较小,实施环境税改革应以追求"环境红利"为首要目标。

“双重红利”目标下我国环境保护税改革的路径

我国现行环境税对环境改善存在较大的实现空间,建立成熟的环境税税制不可能一蹴而就,应分阶段实施、分步骤推进。近期应以"绿色红利"作为政策导向,尽快开征环境保护税;中期应使环境保护税税制改革在实现"绿色红利"的同时,对环境保护税税制进行结构性调整;长期看,环境保护税改革最终应实现"绿色红利"与"就业红利"的双重目标。