Research on the Impact Mechanism of Tax Policy on Enterprise's Labor Employment
employment is the foundation of people's livelihoods,and enterprises,as"employment absorbers,"play a crucial role in job creation.The Chinese government has successively introduced various tax policies.Exploring whether and how these tax policies affect enterprise labor employment is of great significance.This article finds that tax policies such as accelerated depreciation of fixed assets,additional deduction of R&D expenses,salary tax credit,VAT credit refunds,and VAT reform can promote the scale of employment and improve the structure of employment by easing financing constraints,promoting innovation,and improving investment level.
万方数据
维普
