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税收与就业的关系一直是经济学研究的重要问题之一。本文基于税收对劳动供给影响的理论,通过分析税收对劳动供给的影响因素,并利用统计数据分析我国目前税收现状及就业现状,得到我国近些年税负率持续上升和失业率居高不下的初步结论,得出我国如今要解决的主要问题不是如何增加国内劳动力供给,而是如何转移或消化劳动力过剩的最终结论,由此发现我国在税收政策促进就业的过程中依然存在很多矛盾,同时提出相应的策略来提升税收对劳动就业带来的价值。
The relationship between tax revenue and employment has always been one of the important issues in economics research. Based on the theory of the influence of taxation on labor supply, this paper analyzes the influence of taxation on labor supply and analyzes the present taxation status and employment status in our country by means of statistical data. It shows that the tax burden rate keeps rising and the unemployment rate is high in recent years The preliminary conclusion shows that the main problem to be solved in our country nowadays is not how to increase the supply of domestic labor but how to transfer or digest the final conclusion of excess labor force. Therefore, we find that there are still many contradictions in the process of tax policy to promote employment. The corresponding strategy to enhance the value of tax on employment.