| 促进充分就业的税收政策研究 |
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| 引用本文： | 肖坚.促进充分就业的税收政策研究[J].山西财政税务专科学校学报,2007,9(4):23-26. |
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| 作者姓名： | 肖坚 |
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| 作者单位： | 江西省价格理论研究所,江西,南昌,330002 |
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| 摘 要： | 税收与就业在社会经济发展中相互影响、相互促进，面对当前严峻的就业形势，本文通过分析税收对就业的影响，继而阐述现行税制中促进就业的税收政策存在的问题。最后在借鉴国际上促进就业的税收政策基础上，从几个方面提出促进充分就业的税收政策改革思路。
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| 关 键 词： | 物业 物业税 影响 配套条件 |
| 文章编号： | 1008-9306（2007）04-0023-04 |
| 修稿时间： | 2007-06-04 |
A Study of Tax- collecting Strategy for Promofion Employment |
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| XIAO Jian.A Study of Tax- collecting Strategy for Promofion Employment[J].Journal of Shanxi Finance and Tax College,2007,9(4):23-26. |
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| Authors: | XIAO Jian |
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| Institution: | Research Office of Price Theory, Nanchang 330002, China |
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| Abstract: | Tax and employment affect each other and drive each other in social economic development. Facing the serious employment situation, the paper analyzes the effect of tax on employment and discusses current issues in the taxation system and finally points out the way of reform of tax policy so as to improve full employment. |
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| Keywords: | property tax of property effect situation |
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