1.将鼓励增加就业作为税制设计的一个基本政策目标来对待。与国家鼓励增加就业的基本社会经济政策相适应,将鼓励增加就业提升为税制设计特别是税收优惠的基本政策目标看待,便于统筹安排税收鼓励就业的政策体系,目前应进行较为充分的理论与实务研究,形成相对系统、完整的制度与 1. Encouraging job creation as a basic policy goal of tax design. In line with the basic social and economic policies that the State encourages to increase employment, it will encourage increased employment to be promoted as the basic policy objective of tax system design, especially tax concessions, so as to facilitate the overall arrangement of a tax policy that encourages employment. Currently, a more complete theory and practice should be carried out Research, the formation of a relatively systematic, complete system and