摘要
全球性金融危机导致我国经济增长速度减缓,使得原本艰难的就业形势变得更为严峻。从经济学角度来看,有效需求不足、经济结构调整和信息不对称等是当前我国就业困难的主要原因。通过分析税收政策对就业的效用和借鉴国外促进就业税收政策的经验,提出了实行结构性减税、加大就业密集型行业和特殊人群的税收优惠、开征失业保险税等促进就业的一系列税收政策建议。
The global financial crisis has made China＇s economic growth slow down, leading to a more severe employment situation, which is economically attributed to the lack of effective demand, the economic restructuring and information asymmetry mainly. This paper analyses the function of tax policy for employment and the foreign tax policies to promote employment, and puts forward some suggestions for employment-favored tax policy making such as implementing structural tax reduction, increasing tax preference for employment-intensive industry and special groups, and introducing unemployment insurance tax.
出处
《江西财经大学学报》
CSSCI
北大核心
2009年第3期51-55,共5页
Journal of Jiangxi University of Finance and Economics
关键词
金融危机
促进就业
税收政策
financial crisis
employment promotion
tax policy
