现行再就业税收优惠政策对我国的就业和经济发展产生了一定的积极作用,但政策从指导思想、作用机制到政策条文都存在问题,导致政策效益不高。因而,本文认为,现阶段我国税收政策促进就业的思路应当是:摈弃对个人身份和行业的限制,通过扶持中小企业发展的制度安排,解决就业问题。 The current preferential tax policies for reemployment have played a positive role in employment and economic development in our country. However, the policies have problems ranging from guiding ideology, mechanism of action to policy provisions, resulting in low policy benefits. Therefore, this paper argues that at this stage, China’s tax policy to promote employment ideas should be: to abandon the personal identity and industry restrictions, through the development of SMEs to support the institutional arrangements to solve the employment problem.