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城市新弱势群体是我国经济体制改革中出现的新情况、新问题。解决好其就业问题有利于社会的稳定与发展。税收政策作为重要的宏观调控手段对促进城市新弱势群体就业有着积极的作用。本文首先对城市新弱势群体就业的特殊性与税收政策之间的关系进行了分析,提出税收政策作为外生变量要引起如自谋职业或自主创业,以及企业雇佣新弱势群体的积极性等内生变量发生变化,才能起到作用。其次,就现行的税收政策进行了分析,认为必须在就业培训、政策的适用对象以及促进中小企业发展,从实体法和程序法两方面同时考虑,才能够有效地促进城市新弱势群体就业。最后,有针对性地提出了相关政策建议。
The newly disadvantaged groups in cities are the new situation and new problems that have emerged in the economic structural reform in our country. Solving its employment problem is conducive to social stability and development. As an important macro-control measure, taxation policies play a positive role in promoting the employment of the urban newly disadvantaged groups. This paper first analyzes the relationship between the particularity of the employment of the newly disadvantaged groups in the city and the tax policy, and puts forward that the tax policy as an exogenous variable should arouse the enthusiasm of enterprises such as self-employment or self-employment, as well as the employment of new disadvantaged groups, etc. Variables change in order to play a role. Secondly, this article analyzes the current tax policy, and considers that it is necessary to apply employment training and policy and to promote the development of SMEs. Both substantive law and procedural law should be considered simultaneously to effectively promote the employment of the newly disadvantaged groups in urban areas. Finally, put forward the relevant policy recommendations in a targeted manner.