摘要
近年来随着高校不断扩招,大学毕业生人数不断创新高,大学生就业形势日益严峻。大学生创业不仅能推动社会经济的发展,还是解决大学生就业难问题的一个有效途径。大学生创业需要国家税收政策的支持,但目前在政策层面存在优惠政策少、幅度小、立法层次低、覆盖企业生命周期短、针对性不强、宣传力度不够等不足。建议通过延长税收优惠的时间、扩大其范围和幅度、提高立法层次和针对性、扩宽行业涉及面、加大宣传力度等措施对税收政策予以优化,为大学生创业提供更加强有力的支持。
In recent years, along with the continuous expansion of enrollment in colleges and universities, the number of university graduates kept rising, resulting in more and more serious unemployment problem for graduates.Starting up their businesses by college students or new graduates can not only promote the economic development, but also be an effective way to alleviate the problem of unemployment. These start-ups need the support of the national tax policy. However, there are many problems, such as few preferential tax policies, or, if any, either small-scaled or initiated by low level legislative bodies, which are short-lived, ill-targeted or poorly publicized. It is, therefore, advisable that preferential tax policies towards this special group of people should be improved in terms of span, scope and scale, initiated by higher-level legislative bodies, more targeted and publicized while covering a wider range of businesses, so as to achieve effective support for college students or graduates.
出处
《中华女子学院学报》
2019年第2期123-128,共6页
Journal of China Women＇s University
基金
中华女子学院2018年度教师能力提升资助专项科研规划课题"大学生创业税收支持政策研究"的成果
项目编号:KY2018-0313
关键词
大学生
创业
税收政策
college students
startups
tax policy
