金向鑫

[摘 要] 就业问题是困扰经济发展与社会和谐的主要难题，单纯依靠市场机制的力量难以解决，政府有必要介入，研究如何运用财政政策来促进就业具有重要的理论和实践意义。在综合梳理当前促进就业的财税政策的相关文献的基础之上，分别从促进就业的财税政策措施、财税政策工具对促进就业的影响、促进就业困难群体就业财税政策、不同地区促进就业的财税政策研究等方面进行评述，并对理论研究的发展趋势进行展望。即对如何运用财税政策推动实现更高质量就业的问题应进一步深入研究，以发挥财税政策对推动高质量就业的实践指导作用，并为政府部门制定决策提供有益的参考。

[关键词] 就业；财政政策；税收政策

[中图分类号] F741 [文献标识码] A [文章编号] 1009-6043（2017）10-0104-02

Abstract： The problem of employment is the main problem that besets economic development and social harmony. Since it is difficult to solve the problem by relying solely on market mechanism， it is necessary for the government to intervene. Therefore， to study how to use fiscal policy to promote employment is of important theoretical and practical significance. On the basis of combing the relevant literatures on the current fiscal and taxation policies to promote employment， this paper reviews the fiscal and taxation policies and measures to promote employment， the impact of fiscal and taxation policy tools on the promotion of employment， fiscal and taxation policies that promote employment in disadvantaged groups， and the research on fiscal and taxation policies for different regions. The development trend of theoretical research is proposed. In other words， how to use the fiscal and taxation policies to promote the realization of higher quality employment issues should be further studied for helping fiscal policy play its role in promoting the practice of high-quality employment guidance and for providing useful reference to government departments in terms of decision-making.

Key words： employment， fiscal policy， tax policy

就业是民生之本，是国家治理的支柱。近年来，我國就业形势趋于平稳，城镇新增就业人口呈现，但就业形势依然严峻，如大学生、农民工和化解产能过剩过程中下岗工人等群体的就业压力依然很大，技能人才比重偏低，就业者受教育水平不高、劳动者的权益还不能得到充分保障等问题的制约，劳动者就业质量仍有待提高。财政政策是国家经济政策的重要组成部分，在促进就业和治理失业中具有其他手段无法比拟的积极效应。如税收能够通过刺激消费、鼓励投资、调整产业结构、影响社会心理预期等手段影响劳动供求实现促进就业的目标。财政就业支出也是支持积极就业政策的基础力量。……