现行促进就业税收优惠政策的实际内涵,与国家宏观就业政策目标存在诸多不协调之处。如政策时效的过于短期化;在产业选择上以第三产业为主,第二产业只是按企业类型给予优惠;除了提高营业税和增值税的起征点外,其他大部分促进就业的税收优惠政策仍然是着眼于“下岗失业人员”,以及军转干部、特困的城镇失业人员等就业的“弱势群体”,等等。本文主张:促进就业的税收优惠政策,不但要支持第三产业的发展,更要支持第二产业尤其是工业的发展;不但要注重扶持“弱势群体”,还应该扶持那些具有创业潜能的“准弱势群体”,以促进就业机制的良性循环;优惠政策期限不宜太短;对于高质量的就业培训机构应给予较多的税收优惠。 The actual connotation of the current preferential tax policies for employment promotion has many inconsistencies with the objectives of the national macro employment policy. Such as the policy of limitation is too short-term; in the choice of industry to the tertiary industry, the secondary industry is only given the type of business concessions; in addition to raising the business tax and VAT threshold, most of the other to promote employment tax incentives They are still “disadvantaged groups” that are focused on “laid-off workers” and those unemployed in cities and towns such as military cadres and destitute towns, and so on. This article holds the view that preferential tax policies to promote employment should not only support the development of the tertiary industry, but also support the development of the secondary industry, especially the industry. We should not only support the “vulnerable groups”, but also support those who have the potential for entrepreneurship Vulnerable groups "in order to promote a virtuous circle of employment mechanisms; the period of preferential policies should not be too short; and more favorable tax incentives should be given to high-quality employment training institutions.