促进就业的财税法律问题分析-财政学专业论文.docxVIP

Abstract Employment is vital to peoples livelihood, the party and government have always attached great importance to the employment, the employment situation in China is serious, serious shortage of new jobs at the same time, the large number of labor, the absolute number of unemployed people is huge, the promotion of employment demand is very urgent. In view of this, the employment problem is an important subject in current Chinas theory and practice of community employment, only to solve the problem properly to escort the sustainable development to economy and society, in order to safeguard national stability and long period of stability. Finance and tax law as an important means of macro-control economic operation, but also an important tool to solve the problem of employment. To solve the problem of employment in finance and tax law has been used for many years, to alleviate the employment pressure, promoting employment has played an important role. But Chinas current legal system to promote the employment is still a lot to be improved, such as the coverage is too narrow, the tax is not reasonable etc.. By reviewing the current our country Employment Promotion Law, enterprise income tax law and other normative documents on the promotion of employment tax law, through the analysis of the timeliness, sum up and promote fiscal law lack of employment. Combining the current situation of economy, industry, population in China, the tax legislative level, expand the scope of application of preferential tax treatment, build the promotion employment tax preference law mechanism, perfect measures. To a certain extent to improve Chinas tax laws and regulations to promote employment, to better promote the employment work of our country. Keywords: promote; Employment; Tax law; Perfect; Advice XXXI 目 录 引言.........................................................1 一、我国的就业现状和特征.....................................4 （一）我国的就业现状.................................