Research On Tax Policy Of Optimizing Employment Structure

Employment is about people’s livelihoods and the level of China’s economic development.The employment situation can measure whether the country’s economy is functioning well,and is also related to citizens’ sense of well-being and security.However,in2020,due to the impact of the new epidemic,the employment situation in China is still not optimistic and the task of employment work is still severe and arduous.The changes in the industrial and urban-rural structure of employment will have a direct impact on the total scale of employment.Although China’s policies on optimising the employment structure and promoting employment have been implemented for several years,they have not yet achieved their full effectiveness and are still facing problems such as weak targeting,which need to be further standardised and improved.The purpose of this thesis is to propose a highly targeted and easy-to-operate tax policy to optimise the employment structure in China.This thesis defines the concepts of employment,employment structure and employment policy,and compares the employment theories of the Kuznets Law and the Western economic school.This thesis lays the theoretical foundation for further in-depth research.The industrial and urban-rural structure of employment in China is then used as an entry point to understand the basic situation and the main problems faced by the employment structure in China.The current employment tax policies in China are examined from the perspectives of both key employment groups and enterprises,and it is found that there are problems such as the ineffectiveness of promoting employment for the unemployed,the lack of support for the tertiary industry,the lack of flexibility in the tax policies for employment absorption by small and medium-sized enterprises,and the ineffectiveness of promoting the transfer of employment for rural labourers.Thus,a more comprehensive understanding of China’s employment structure and employment tax policies is obtained.On the basis of this,a panel model is constructed and a qualitative and quantitative analysis method is used to empirically analyse the driving effect of China’s current tax policies on the employment structure.It is concluded that tax policies have indeed contributed to the significant growth of employment and the transformation and upgrading of the employment structure.Finally,tax policy recommendations are proposed to reduce the urban unemployment rate,regulate the industrial structure of employment and encourage the development of small and medium-sized enterprises,in the hope that they can help optimise the employment structure,promote employment growth and solve the employment dilemma in China.