Tax Policy for the Development of New Business Enterprises

With the change of economic form, market competition and technological progress, new industry employment has come into being as a new mode of employment. In the special period of the new crown epidemic, traditional industries have been hit by unprecedented impact, and new industries such as take-away, live streaming and online education have ushered in development opportunities, and social labor resources have been reconfigured, and the new industry employment has played a huge role in China's economic development and social life services, for which tax policies have provided certain external conditions. The tax policy provides certain external conditions for this purpose. At the same time, the problem is the regulation of employment in new industries. This paper elaborates the different views of domestic and foreign scholars on the employment of new industries and the role of tax policies on the development of new industries, composes some tax policies on the development of new industries, and puts forward relevant suggestions for the improvement of existing problems based on the perspective of tax to promote the regulation of employment, which has certain practical significance. Under the new economic situation and new demands, it is useful to have a deep understanding of the tax policies for the development of new business enterprises in China, so as to give better play to the incentive effect of this management policy.