长期以来,就业问题一直制约着中国经济和社会发展,我国政府对此高度重视,出台了一系列缓解就业压力、促进就业的财税政策和措施,对促进国有企业改革、经济发展和社会稳定起到了重要的保障作用。但现有财税政策仍然存在很多问题,难以应对当前日益严峻的就业形势。本文在对这些问题进行分析的基础上,有针对性地提出了促进就业财税政策的改革思路。 For a long time, the employment issue has been restricting China’s economic and social development. My government attaches great importance to this and has released a series of fiscal and tax policies and measures to ease the pressure of employment and promote employment. It has played an important role in promoting the reform of state-owned enterprises, economic development and social stability Important safeguard role. However, there are still many problems with the current fiscal and taxation policies and it is hard to cope with the current increasingly severe employment situation. Based on the analysis of these problems, this paper puts forward some reform ideas about the fiscal and taxation policies to promote employment.