就业与税收是社会经济发展中的两个重要方面,二者互相影响,互相促进。一方面,就业问题关系到国民经济的发展和社会稳定,充分就业能促进经济发展,增加国民收入,从而为国家财政提供充裕的税源。另一方面,税收作为政府实施宏观调控的一个重要工具,对调节经济发展进而调节就业具有 Employment and taxation are two important aspects of socio-economic development. They both influence each other and promote each other. On the one hand, the employment issue is related to the development of the national economy and social stability. Full employment can promote economic development and increase national income, thus providing ample tax sources for the state finance. On the other hand, as an important tool for the government to implement macroeconomic regulation and control, taxation has the value of regulating economic development and thus regulating employment