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利用2001—2009年间我国非上市工业企业的数据,分析了我国企业所得税税负与就业税盾对就业的激励作用。研究结果表明,我国企业所得税税负的适当提高有利于扩大企业对劳动力的需求,旧所得税法中对外资企业实行的低税率优惠政策反而不利于就业;工资总额据实扣除的“就业税盾”有助于激励企业增加就业,但研发费的加计扣除政策即使放松条件后对就业的激励作用仍不明显。鉴于我国当前税负对就业的促进作用,应当实时监控企业税负对就业的影响作用,避免税负过高对企业就业产生抑制作用。此外,还应增加企业“就业税盾”的扣除。
Based on the data of China’s non-listed industrial enterprises from 2001 to 2009, this paper analyzes the incentive effects of the corporate income tax burden and employment tax shield on employment in our country. The results show that the appropriate increase of corporate income tax burden in our country is conducive to expanding the demand for labor force. However, the low tax rate preferential policies applied to foreign-funded enterprises in the old income tax law are not conducive to employment; the “ ”Helping to motivate enterprises to increase their employment, but the stimulus effect on employment after relaxing the conditions is still not obvious. In view of the role of the current tax burden in promoting employment in our country, we should monitor the impact of corporate tax burden on employment in real time and avoid excessive tax burden on the employment of enterprises. In addition, enterprises should also be added “employment tax shield” deduction.