就业乃民生之本,特别是下岗失业人员的再就业工作,直接关系到国民经济和社会发展的全局。为此,国家实施了积极的就业政策,支持劳动者自谋职业和自主创业,鼓励企业更多吸纳下岗失业人员,帮助困难群体就业。本文认为当前的促进再就业税收政策仍不完善,试通过分析目前的税收优惠政策,对完善再就业税收政策体系提出建议。 Employment is the foundation of people’s livelihood, especially re-employment of laid-off workers, which has a direct bearing on the overall national economic and social development. To this end, the state has implemented a proactive employment policy to support self-employment and self-employment of workers, encouraged enterprises to absorb more laid-off workers and help disadvantaged groups to find jobs. This paper argues that the current tax policy to promote reemployment is still not perfect, try to improve the reemployment tax policy system by analyzing the current tax incentives.