Tax policies to promote employment tax regulations

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Tax policies to promote employment tax regulations Adjustment _ Papers

Keywords: Employment tax incentives economic restructuring and industrial upgrading, the state-owned enterprise reform and the establishment of modern enterprise system, China's integration into the global economy bring economic rapid growth at the same time, it also brings problems of employment can not be ignored. Solve the employment problem has become political and economic development of a long-term strategy. In recent years, the implementation of new labor force to promote employment and re-employment of laid-off workers, rural surplus labor transfer of tax policy has played an active role in regulating, but there are also incompatible with the long-term strategy of employment issues. This paper describes the tax policies to promote employment abroad, while, summed up the points as I used the valuable experience and make our tax policy to promote the overall concept of employment. First, tax policy to promote employment of the International Reference (a) a low tax burden and encourage the community to create more jobs in dealing with the income tax issue and substitution effects, and many other developed countries in Europe and America since the 20th century, 80 years has been engaged in the light tax on tax reform, tax reduction through the implementation of their profit to taxpayers, encourage more companies set up to absorb more of employment, until now, the aftermath of such a tax cut trend is still not entirely. If the majority of OECD member countries since 2000, the tax policy of tax cuts implemented in 2003, 16 countries have declined overall Shuishuai. EU 15 countries have reduced the top rate of personal income tax, of which there are 12 countries reduced the corporate income tax rate primarily taxes. (b) the implementation of the different tax rates, support the development of SMEs, to encourage the people business SMEs as the basic power of an active market to absorb a large community the majority of employment as fronts for the owners. In the U.S., more than 2000 million SMEs account for 98.8% of total number of enterprises, creating more than 50% of the country's GDP and provide employment opportunities for the services sector accounted for 60%, manufacturing 50% and 70% of industrial , product exports also accounted for 30% of total exports. In Japan, 99% of total number of enterprises are SMEs, SMEs employed 78% of the total number of employees, value-GDP ratio to 50%. In the EU, the number of SMEs has been accounted for 99.82%, job creation and value are respectively 70% and 55%, small and medium enterprises as the order to encourage the development of small and medium enterprises, more and more countries have begun the implementation of different tax rates: First, the taxpayer's income tax benefit on the basis of the scale or enterprise-scale implementation of the different tax rates, large-scale application of high tax rates, low tax rate applicable to small-scale or zero tax rate; second is the implementation of the progressive income tax rate on corporate profits, low level of implementation of a lower tax rate; Third, the threshold requirement, the provisions of the income tax or turnover tax threshold, the initial fee points below the non-taxable; Fourth, in terms of turnover tax by the differential size of the business tax rate, the implementation of small-scale low tax rate. (c) promote the development of tertiary industry structural change in the national economy and development process, countries pay more attention to tax policy to adjust orientation of development, including communication , finance, consulting, tourism and other industries, including the tertiary industry and infrastructure. 90 years into the 20th century, Western European countries associated with structural adjustment, employment structure has changed significantly, and the third industry has become the main industrial labor force. Switzerland, Denmark, Belgium, the employment share of tertiary industry up to 70%. Spanish original of high unemployment since the mid 90's, through the active development of the tertiary industry, further expand the field of employment, jobs created in each of nearly 300 million, greatly eased the employment pressure. (d) to give some preferential policies in agriculture and agricultural products international common practice in some countries is reflected in agricultural policies on agriculture and agriculture production tax farmers and industrial workers to take care of. If the majority of European countries impose VAT on agricultural products,[link widoczny dla zalogowanych], a low tax rate, the Italian tax at 4%, France 7% tax on food by the Netherlands on the grain at low tax rate of 6%; France for years taxable income in certain The following amounts of agricultural taxpayers can choose the provisions of the VAT paid or exempt from VAT. Most countries, and to operating income of agricultural income, agricultural income, such as the United States will be classified as business income, agricultural income in Japan will be included in operating income; the United States allows individuals and agricultural enterprises, agricultural producers in the calculation of taxable income in mind when you select the cash basis account law, to prevent too much impact because the credit liquidity to agricultural producers. (e) the resettlement of the enterprises employed tax preferential job placement officers of enterprises tax privileges, idle workers to support social entrepreneurship, support the organization of social idlers employment. Such as the U.S. territories of Puerto Rico in 1998, the federal The company projects that its income tax rate to 0 or 2%. And its implementation part of the profit for reinvestment, all tax exemptions. Employees in order not to affect the scale of the French government to create employment opportunities and reduction of social insurance companies pay linked to job requirements to ensure that the enterprise is exempt from the minimum wage is equivalent to 1.1 times the employee premium subsidies for families; of the the implementation of part-time work to ensure that the enterprise jobs, to give 30% of workers exempted from half-day medical insurance incentives; of newly established enterprises, especially enterprises founded by the unemployed, the implementation of preferential policies for social insurance relief. (f) reduce the cost of the taxpayer's practice Western countries to pursue cost the taxpayers very seriously. If the provisions of the French tax authorities, the annual turnover below the 500,000 francs approved by the taxpayer for collection methods, the annual turnover of 50 million to three million francs of taxpayers between the factual imposed by the simplified method; of small enterprises in the business the first 4 years is not intentional acts of tax evasion of taxes, reduce the tax penalties and to pay the time; the small business tax inspection time shall not exceed 3 months, otherwise the corporate tax liability will automatically be waived. Russian Government established in 2001 to reduce administrative intervention in the package of bills enterprises, including simplifying business registration procedures, reduce the license type of economic activity, enterprises of all types to reduce inspection. Britain since 2004 to improve the starting point of the annual audit of the enterprise, so that more SMEs from the annual audit. (g) give the city the construction of certain financial support to facilitate the transformation of old industrial areas foreign government in the process of urbanization have given flexible financial and tax support. Such as France to support the development of old industrial areas, the establishment of a regional development bonuses, special funds, and other forms of industrial modernization funds to support the resource-based regional development; addition to the industry through taxes, labor taxes, real estate transfer tax, corporation tax, income tax and other tax benefits of different levels and time to attract foreign enterprises to enter the old industrial area; to promote resource-based urban development, regional revitalization through the consolidation of Japan Corporation, to enter the coal-producing region with long-term low-interest business financing and equipment financing long-term working capital financing and other benefits, while local tax relief, 80% reduction in the amount of state subsidies. (h) promote the development of a variety of employment patterns, to promote non-formal employment and flexible employment the past 10 years, the country's diversified employment patterns trends, increasing the proportion of flexible employment, there has been part-time employment, short-term employment, seasonal employment, family employment, job dispatch, remote employment, self employment, temporary employment and other forms of employment, these flexible forms of employment also recognized and protected. Clear that the European Union, part-time employees and full-time employees who are doing the same work should receive the same hourly wage, and sick leave, maternity pay, occupational pension and other aspects of equal treatment. United Kingdom, Japan and other countries work part-time employees in the proportion of total employees, 23% respectively in 1999 and 22.2%. Flexible employment expanded employment space, providing a large number of jobs, employment difficulties for some groups to provide employment opportunities. (ix) provide preferential employment for vulnerable groups protection First, the employment of disadvantaged groups to provide vocational training and employment guidance. Provisions of the U.S. government to address a serious lack of employability and training of young people out of work, improve their employability. The British Government continued implementation of Second, the implementation of special measures to help people with employment. Many Western countries to implement policies according to the proportion of employment for the disabled, provides enterprises and government agencies hire people with disabilities proportionate share of the total employment of 1.5% to 2%. ILO Convention, persons with disabilities access to employment training, employment assistance, job retention and the right to be protected. Third, some countries through financial subsidies to encourage employers to hire disadvantaged groups in employment. many foreign workers in the recommendations of the special subsidies, most advocates of non-skilled labor reduced social security tax, and in accordance with the number of enterprises to absorb labor subsidies, such as the increase under the labor-intensive, while the corresponding reduce their corporate income tax. Another idea is to make the investment tax holidays or other tax incentives for investment with the capital - labor ratio changes in the corresponding change in order to facilitate the relative ratio of labor and capital increase. Philippines have provisions, such as direct labor costs of enterprises, to 25% of export earnings, it can be added to taxable income from a special deduction. Second, tax policies to promote employment Adjustment tax policy as an economic leverage in promoting employment has played a pivotal role. With the rapid development of new situations and new problems and new conflicts continue to produce, play a functional role of taxation put forward new requirements, establish a set of preferential tax policies for China's national conditions of employment, has become imperative. This paper argues that the existing preferential tax policies for employment development should fully reflect the new round of tax reform, the general idea, according to market economic development requires the establishment of a sound balance between fairness and efficiency of long-term mechanism. Specific recommendations are as follows: (a) adjust and improve the existing tax policy to encourage increased employment opportunities directly present, the Government shall promote employment and economic growth strategy for the existing policies and measures to sort out, on this basis, I believe that more jobs directly encourage tax incentives available from the following two considerations: 1. adjust and improve the existing tax incentives policy. recently, employment tax incentives emphasis laid-off workers to solve the problem of re-employment, for their own businesses, such as college students and other new labor force in the self-employed, farmers and the land requisitioned surplus labor in rural areas The employment problems is insufficient. I believe that, <DIV class=