Improve Fiscal And Taxation Policy On The Employment Of College Students

In2008-2013years is the period of university graduates in China is growingrapidly, because of the global financial crisis, China’s economic growth show adownward trend, the employment situation of university graduates in the past fiveyears is even more severe, difficult employment of graduates has become a socialproblem, solve the difficult problem of employment of university graduates in ourcountry has become the urgent challenge. From the employment situation, the supplyof college students was significantly higher than the actual demand, not only the totalamount of pile up in excess of requirement, supply and demand does not match thephenomenon also exists the structure. The implementation of development strategy ofemployment units generally conservative, on the one hand, human resource demandsubstantially reduced, on the other hand for personnel training and training costs aresubstantially reduced, college graduates and lack of practical work experience is notpopular in enterprises recruitment. A large part of the college students hold highdemands for employment, and when the actual employment conditions can not meetthe requirements or expectations by relevant institutional constraints cannotsuccessful employment, this group will choose "voluntary unemployment", waitingfor employment or give up employment.This China formulated a series of relieving the pressure of employment, fiscalpolicies promoting employment, employment for college students to implement taxrelief and provide appropriate financial subsidies, encourage enterprises to absorbemployment, which initially established the fiscal and tax system framework of theemployment of college students, the important effect to improve the employmentstatus of College Students and the stable economic development. But at the same timealso highlights the many shortcomings and deficiencies in the system of employment:fiscal and tax policies for promoting the employment of college students targeted is not strong; the social security system is not perfect; the preferential tax system are notclearly defined, feasible degree is not enough; the financial investment on theemployment of university students is not enough etc.. The existence of theseproblems greatly limits the fiscal and tax policies play incentive effect to employment,it is difficult to deal with the increasingly severe employment situation of Collegestudents. Exert macro regulation and taxation, effectively promote the employment ofuniversity students, not only has the structural contradiction to alleviate theemployment demand and employment supply, but also conducive to give full play tothe role of the tertiary industry to absorb employment, employment and thecoordination with the pace of economic growth, and avoid the impact caused byunstable employment difficulties groups on social security.This paper introduces the current situation of university students’ employmentand taxation policy of our country basic situation, through the analysis of currentcollege students employment and taxation policies in the implementation of theproblem, research on how to improve the current fiscal policy, to promote maximumemployment, and puts forward the improvement of fiscal policy recommendations forthe employment of College students. By increasing the fiscal expenditure on theemployment of university students, to support the university employment tax policy,to perfect the construction of support for college students employment social securitysystem, further improve the employment status of College students.