原州区大学毕业生就业形势严峻,但现行的促进大学毕业生就业的财税政策在政策层次、政策结构、政策落实等方面都存在着相当程度的缺失。因此,应该从明确政府职责、优化财税优惠政策结构、进一步落实现行优惠政策等方面着手,切实缓解大学毕业生就业难的问题。 The employment situation of the graduates in Yuanzhou University is grim, but the existing fiscal and tax policies to promote the employment of college graduates are quite deficient in the aspects of policy level, policy structure and policy implementation. Therefore, we should start with clarifying the responsibilities of government, optimizing the fiscal and tax preferential policy structure, and further implementing the current preferential policies so as to effectively alleviate the employment difficulties of university graduates.