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Tax policy research to promote employment

Author: SunQiXiang
Tutor: YuLiangChun
School: Shandong University
Course: Industrial Economics
Keywords: employment economic growth industrial structure tax policy
CLC: F812.42
Type: Master's thesis
Year: 2005
Downloads: 465
Quote: 3
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Abstract


The employment problem relates to national economy development and social stability. Full employment can promote economy growth, increase national income, and thereby provide ampletax resource for public finance. However the current employment situation of our country is severe: the quantity of labor force is large but the quality is poor, which lead to heavy employment pressure. Only depending on the power of the market mechanism to resolve the employment problem is not realistic, the government should and must undertake the due responsibility to resolve the problem. As an important tool of national macro adjustment and control, tax policy has prominent function to promote and adjust the employment, so this paper lays emphasis on discussing how to make tax policy play a positive role in resolving employment problem.The seriousness of employment problem not only lies in injuring basic benefits of the people and social stability, but also lies in constraining the reform and economy development, so the research on employment problem has important realistic meaning, and the study to tax policy can provide a valid outlet to this problem. Based on the various employment theories and tax theories, combined with positive analysis of the practice since the reform and opening-up policy .especially since 1990s, this paper drew lessons from the abroad tax policies which can promote employment .and put forward some corresponding suggestions on tax policies of our country. As for research method, this paper adopts the normative analysis and the positive analysis , with the normative analysis as the main one.The innovation of the paper embodies as following:(l)Include positive analysis about factors that affect our country employment position , use actual data of our country in recent years to analyze the relations between economy growth, industrial structure, ownership structure and employment position , and provide the positive basis for adopting effective taxes policy to promote employment(2)Bring out the proposal that cancel and clean off current tax preference on promoting employment, replace which by norm and effective tax policy, and propose a set of complete and feasible tax policy from the angles of labor market, labor supply, labor demand. And suggest to cancel current tax preference on re-employment, levy social security tax, set up norm tax system which takes employment as the first target, perfect labor market, control labor force andstimulate the increment of employment position by appropriate tax policy, and improve the labor force quality. (3)Initially put forward the proposition that promote development of the labor-intensive third industry by floating preferential tax rate , and thus promote the employment growth. Suggest to periodically calculate industry profit rate and labor cost of the different industries, and on these grounds impose the different tax rate even negative tax rate on different industries, to guarantee the development of the labor-intensive third industry.

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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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