摘要
在经济形势复杂严峻的宏观背景下,中央提出构建以国内大循环为主体、国内国际双循环相互促进的新发展格局,而就业作为供给创造需求和需求拉动供给的连接点,是打通经济循环的着眼点,因此研究稳就业、保就业的财税政策意义重大。本研究在分析财税政策促就业效应的基础上,立足于新发展格局背景,发现我国就业矛盾在总量和结构上呈现出新的特征,而且由于政策零散宽泛、就业弹性降低、减税降费力度加大等原因,稳就业、保就业的财税政策陷入低效用困境。基于此,提出强化财税政策就业导向以赋能双循环、增强财税政策针对性以保障重点群体就业、收拢财税政策以耦合产业就业结构、精准滴灌财政资金以强化使用效益等财税政策优化路径。
Under the macro background of complex and severe economic situation,the central government proposed to build a new development pattern with the domestic circulation as the main body and the domestic and international dual circulations promoting each other.Employment,as the connection point of supply creating demand and demand pulling supply,is the focus of opening up the economic cycle.It is of great significance to study the fiscal and tax policies to stabilize employment and ensure employment.On the basis of analyzing the effect of fiscal and taxation policies on promoting employment,and based on the background of the new development pattern,the paper finds that China’s employment contradiction presents new characteristics in terms of total amount and structure.Moreover,due to the wide dispersion of policies,the decrease of employment elasticity,and the increase of tax reduction and fee reduction,the fiscal and taxation policies for stabilizing employment and ensuring employment fall into the dilemma of low utility.Based on this,this paper puts forward the optimization path of fiscal and taxation policies,such as strengthening the employment orientation of fiscal and taxation policies to empower the dual circulation,strengthening the pertinence of fiscal and taxation policies to ensure the employment of key groups,collecting fiscal and taxation policies to couple the industrial employment structure,and making precision drip irrigation of financial funds to implement the use efficiency.
作者
徐晓雯
纪文婷
彭飞
Xu Xiaowen;Ji Wenting;Peng Fei
出处
《企业经济》
北大核心
2021年第5期151-160,共10页
Enterprise Economy
基金
山东省社会科学规划重点项目“山东省促进绿色经济发展的财税政策研究”(项目编号:18BJJJ07)
山东省重点研发计划(软科学项目)重点项目“山东省推动制造业数字化转型的财税政策研究”(项目编号:2020RZB01071)。
关键词
稳就业
保就业
财税政策
新发展格局
高质量发展
stabilizing employment
ensuring employment
fiscal and tax policies
new development pattern
high quality development
