一直以来,就业问题在全球各国都备受关注。在2008年国际金融危机的冲击下,中国社会面临着较之以前更大的就业压力,政府采取多种举措力图解决就业问题,但是前景不容乐观。本文将立足于经济学中促进就业的税收政策原理,着重分析我国促进就业的税收优惠政策以及存在的问题,总结可供以后借鉴的经验,最后形成较为实用的政策建议。 All along, the issue of employment has drawn great attention in all countries in the world. Under the impact of the global financial crisis in 2008, Chinese society was facing greater employment pressure than before. The government took various measures to solve the employment problem. But the outlook is not optimistic. Based on the principle of tax policy to promote employment in economics, this article focuses on the preferential tax policies and existing problems in promoting employment in our country, summarizes the experiences for reference and finally forms more practical policy suggestions.