| 农村劳动力转移的财税支持政策研究 |
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| 引用本文： | 郑岩. 农村劳动力转移的财税支持政策研究[J]. 地质技术经济管理, 2010, 0(4): 72-75 |
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| 作者姓名： | 郑岩 |
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| 作者单位： | [1]辽宁大学经济学院,辽宁沈阳110036 [2]哈尔滨商业大学,黑龙江哈尔滨150028 |
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| 摘 要： | 阐述了影响农村劳动力转移的制度框架：农民“想出去”、“出得去”、农民知道“往哪儿去”、农民能够“进得去”、“住得下”、“住下去”、“放心住下去”，并在劳动力转移成本效益分析的基础上，认为财税政策应从以下四个方面助推农村劳动力的转移：以财政投入降低农村劳动力转移成本；增加能为农村劳动力的转移创造条件的基本公共服务；以税收优惠政策促进农民工进城就业；建立农民工社会保障体系。
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| 关 键 词： | 劳动力转移 成本收益分析 财税支持 |
Research on the Finance and Tax Supporting Policy of Rural Labor Migration |
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| Zheng Yan. Research on the Finance and Tax Supporting Policy of Rural Labor Migration[J]. Geological Technoeconomic Management, 2010, 0(4): 72-75 |
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| Authors: | Zheng Yan |
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| Affiliation: | Zheng Yan (1.College of Economics, Liaoning University, Shenyang 110036,China; 2.School of Public Finance and Administration, Harbin University of Commerce, Harbin 150028, China) |
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| Abstract: | This article analysis the institutional framework of the rural labor migration firstly： The farmers ＂want to go from the countryside＂ , ＂are able to go＂ , ＂know where to go＂ and are able to ＂enter the city＂ , ＂stay＂ , ＂live＂ , and ＂live safely＂ . Then, based on the analysis of cost-benefit, it suggests that the finance and tax policy boost the rural labor migration from the following four aspects： reducing the rural labor force transferring cost by the financial investment; increasing the basic collective services to create the condition for the rural labor migration; promoting the peasant laborer to be employed in a city by the tax preference policies; and establishing the peasant laborer social security system. |
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| Keywords: | labor migration analysis of cost-benefit finance and tax support |
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