促进我国城乡就业统筹发展的税收政策

本文从乡镇企业安置农村剩余劳动力就业的视角,客观评价了税收政策对乡镇企业就业的影响,提出了促进农村剩余劳动力就近非农就业的税收政策建议。

Research on the Tax Policy for the Promotion of the Coordinated Development in Urban and Rural Employment in China

This paper evaluates objectively the effect of tax policy on the employment in township enterprises as viewed from the perspective of the rural surplus labor force laid by the township enterprises.On this basis,the paper gives some suggestions on the tax policy for the promotion of non-agricultural employment of the rural surplus labor force.