摘要
近年来经济社会对新业态就业的关注度不断提高,新业态为当前经济环境下就业提供了新的增长点。2021年7月国务院常务会议审议通过的《关于维护新就业形态劳动者劳动保障权益的指导意见》中指出应加强新业态劳动者权益保障,关于促进新业态就业的宏观经济政策也密集出台,但也存在具体政策目标缺乏针对性和新业态主体适用性不足等问题。通过对新业态下的就业问题与促进就业财税优惠政策存在的问题进行分析,发现当前我国促进就业的财税政策在针对性与落实度、税收优惠同财政支出间的预算平衡性以及职业培训政策的供给度和瞄准度等方面还有待改进,并据此提出完善新业态就业财税政策的优化路径。
In recent years,the economy and society pay more and more attention to the employment of new formats,which provides a new growth point for employment in the current economic environment.“Instructions on Safeguarding Rights&Interests Protection of Workers in New Employment Forms”discussed and approved at the routine meeting of the State Council in July 2021 pointed out that the protection of the rights and interests of workers in new business formats be strengthened.The macro-economic policies on promoting employment in new business formats were also intensively promulgated,but there were also problems such as lack of pertinence of specific policy objectives and insufficient applicability of new business formats.The analysis of the employment problem under the new business formats and the problems existing in the preferential fiscal and tax policies to promote employment finds that the current fiscal and tax policies to promote employment in China need to be improved in terms of pertinence and implementation,the budget balance between tax preference and fiscal expenditure,and the supply and targeting of vocational training policies,Based on this,this paper puts forward the optimization path to improve the fiscal and tax policies for new business format employment.
作者
宋凤轩
王丽
孙颖鹿
SONG Feng-xuan;WANG Li;SUN Ying-lu(School of management,Hebei University,Baoding 071002,Hebei,China)
出处
《经济论坛》
2022年第3期86-93,共8页
Economic Forum
基金
国家社科基金重点项目“直接税改革、税制结构优化与国家治理现代化研究”(20AJY022)阶段性研究成果。
关键词
新业态
促进就业
税收优惠
财政支出政策
New business formats
Employment promotion
Tax preference
Fiscal expenditure policy
