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Research on the Tax Preference Legal Systerm of Promoting the Graduate Employment
Author: LuoLiHong
Tutor: WangTaiJin
School: Northeastern University
Course: Constitutional and Administrative Law
Keywords: Tax preference systerm The graduate employment Students start their own business
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 166
Quote: 1
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Abstract
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In 2009 the number of the university graduates already broke through 6,000,000, in Our country .the question of the university students’employment must be faced by our government even by the entire society in near ten years .but our country pays attention insufficiently to the effect of the tax preference on promoting the graduate employmetnt. Therefore, it is necessary tomake further discussion on the tax preference according to the present situation of employment.This article is composed by three parts including the introduction, the main text, the conclusion .The introduction part is the article first chapter, introduced on the whole the selected topic background and the research significance, the literature summarize, the research technique and the innovation spot; The conclusion part is the article sixth chapter, indicates the article the related content and the deficiency, needs to further study the tax preference legal systerm of promting the graduate empolyment ; The textual material is the article main part.it is composed by second, third, fourth, fifth, chapters:The second chapter introduces the present situation of our country University student employment and shows the influence of the tax preference on the university student graduates employment. It is difficult to find a job for The university student graduates .it is showed by the long time to find a job , to do the unproper job and the increasement of the unemployment. The tax preference is a auxiliary booster which the university student gets employed, the tax preference dampens the enthusiasm which the university student gets employed, university student employment post quantity, also affects the university student to start an undertaking independently.The third chapter, our country present tax preference of promoting university student employment is introduced from the law to the policy stratification plane that and is carried on the analysis to it. Its inadequate location is discovered. In our country, the tax preference policy which pomotes the university student to be employed is numerous and diverse at present, from the central committee to the place, each kind of preferential policy level is excessively many. it is not easy to grasp, simultaneously the tax preference scope is small, our country’s tax preference which promotes university students get employed is pointed not to be strong, in the it’s implementation among various departments is not very coordinated.The fourth chapter, I introduced overseas promotion employment tax preference and its enlightenment to our country. The developed country and the developing country promotion employment tax revenue system are introduced in this chapter. The overseas promotion university student gets employed the quite effective way to have three kinds; first, by trains strengthens the university student to get employed to the enterprise trains the university student to give the tax preference; second, collection social security tax; third, for small and medium-sized enterprise tax preference.The fifth chapter, according to our country and the overseas tax preference experience ,the author proposed the reasonably tax preference suggestion which promotes the university student to get employed. Our country should make the more target-oriented promotion employment tax preference law, enhance the promotion employment the tax preference legal position.
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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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