一、促进就业和社会保障的税收政策研究。研究税收在促进新增劳动力就业、下岗职工再就业和农民转移就业中的作用，我国现行促进就业的税收政策措施、存在问题及改进建议；总结地方税务机关代征社会保障费的经验，在实践的基础上，对开征社会保障税问题，着重进行必要性、可行 First, to promote employment and social security tax policy research. To study the role of tax revenue in promoting employment of newly recruited workers, reemployment of laid-off workers and peasants, tax policies and measures in current employment promotion in our country, problems and suggestions for improvement; and to summarize the experience of local tax authorities in collecting social security fees, On the basis of the introduction of social security tax issues, focusing on the necessity and feasibility