如何扩大就业、缓解就业压力是我国未来必须面对的重大社会经济命题。税收作为国家调节经济的重要手段,应当在促进就业方面有所作为。本文认为,税收促进就业应当作为一个基本政策目标对待,适当调整鼓励就业优惠政策的覆盖面,最大限度地发挥其应有的作用。 How to expand employment and ease employment pressure are major socio-economic propositions that our country must face in the future. As an important measure of the state in economic regulation, tax revenue should make a difference in promoting employment. This paper argues that tax promotion of employment should be treated as a basic policy goal, appropriately adjust the coverage of encouraging preferential employment policies, and maximize its due role.