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下岗职工是我国就业工程中的弱势群体,需要财税优惠政策给予支持。目前的财税优惠政策对扶持对象、扶持范围、扶持方式等有着明确规定,但还存在财政政策较少,税收优惠范围狭隘,财税政策优惠对象上的误差,政策配套程度不高和落实不力等问题。借鉴发达国家促进就业的财税政策支持,在我国解决下岗职工就业问题,应从规范再就业优惠证的持有人,同步推进财政政策与税收优惠政策,整合税收优惠政策,加快落实财税支持政策等方面改进财税优惠政策。
Laid-off workers are the disadvantaged groups in employment programs in our country. They need support from the preferential tax treatment. The current fiscal and tax preferential policies on the object of support, the scope of support, methods of support and other clearly defined, but there are fewer financial policies, tax incentives narrow range of fiscal and tax preferences of the object error, policy support is not high and the implementation of ineffectiveness and other issues . Drawing on the support from the developed countries for the fiscal and tax policies to promote employment, the issue of employment of laid-off workers in our country should be promoted from the holders of the standardized reemployment concessionary card to the simultaneous promotion of preferential tax policies and fiscal policies, the integration of preferential taxation policies, and the acceleration of fiscal and taxation support policies Improve tax incentives.