Existing Problems And Perfect Path About Tax Policies To Plomote Employment

Employment issues are closely related to the overall situation of the development and stability during the reformation, to the improvement of people's living standards and the long-term stability of the whole society. Full employment can improve the economic development and increase the national income so as to provide state finance adequate tax sources, however, the current employment situation in china is very serious with the large number and low quality of the labor force. Under the circumstance of the incomplete market mechanism of the labor force, it is unrealistic to solve the employment problems only relying on such market mechanism. The government has an obligatory responsibility on solving the employment problem. Government revenue, as an important tool in implementing the macro-control, has played a vital role in regulating and promoting employment problems. Therefore, this paper focuses on the positive role the tax played in regulating and promoting employment.First of all, the relevance policies acted in the promotion of employment are introduced in this paper ; then the existing policies in improving employment are explained; and the effects of the current policies and the main existing problems are also analyzed; the employment tax policies of the developed countries, developing countries and developing countries in transition as well as the experiences we can borrowed are respectively studied; finally the principles and routes of building a sound tax policy and promoting employment are put forward.