失业是市场经济条件下普遍存在的现象,失业率过高对经济健康发展和社会稳定带来负面影响。世界各国采取许多宏观经济政策,包括税收政策来促进就业。我国目前在利用税收政策促进就业方面做得还不够,应借鉴发达国家经验,对相关税收政策做进一步的调整。 Unemployment is a ubiquitous phenomenon in a market economy. Excessive unemployment has a negative impact on the healthy development of the economy and social stability. Many countries in the world adopt many macroeconomic policies, including tax policies to promote employment. At present, China has not done enough to use tax policies to promote employment. We should learn from the experience of developed countries and make further adjustments to relevant tax policies.