The Study Of Tax Policies For Promoting The Employment Of City Vulnerable Groups

The phenomenon of city vulnerable groups is raising the new concerns on reformed economic system of China; The mostly character of city vulnerable groups is working aspect. Solving its employment problem is advantageous to a social stability and development. Tax policy for solving the employment problem of city vulnerable groups is one of the important macro control methods. The study on the related tax policy has important meaning to solve the employment problem of city vulnerable groups.The innovation of this paper is positive analysis about factors that affect the employment of city vulnerable groups. This paper analyzes the relationship between economy growth, industrial structure, foreign trade and employment position according to the data of our country in recent years, and provides the positive basis for adopting effective tax policies to promote employment.This paper is mainly divided into six parts. The first part is a preface, mainly analyzing the definition of city vulnerable groups and the research at the employment of city vulnerable groups. Part two analyzes the current situation of the employment of city vulnerable groups in China, generalizing the characters of city vulnerable groups and the difficulties faced on the employment, emphasizing the importance of solving the employment difficulty of city vulnerable groups in China. Part three introduces employment variable and employment function , analyzing theoretically the tax policy how to influence the employment variables. Part four introduces that tax policies can promote employment of city vulnerable groups in the aspect of accelerating economic, regulating economic structure ,developing informal employment, strengthening educational training and developing foreign trade. Part five expounds the tax policies on promoting the employment of the vulnerable groups in western developed countries. Part six introduces the tax policies on promoting employment of city vulnerable groups in China, then points out the shortage of the tax policies, finally puts forward the measures of optimizing the tax policies according to the fourth part of this paper and international experiences of the developed countries.