本文认为,就业问题是世界各国面临的一个共同难题。一国的就业水平由该国的经济增长率和就业弹性系数共同决定。税制是国家最重要的经济制度之一,对制约经济增长和就业弹性的诸要素均有较大的影响。选择合理的税收制度,促进这些要素向有利于就业的方向发展,能有效地促进我国实现充分就业。 This article argues that employment is a common problem confronting all countries in the world. The level of employment in a country is determined by the country’s economic growth rate and employment elasticity. The tax system is one of the most important economic systems in the country and has a great impact on the factors that constrain economic growth and employment flexibility. Choosing a reasonable tax system to promote the development of these elements in favor of employment can effectively promote full employment in our country.