Author(s)

Linqi Yan

Corresponding Author

Linqi Yan

ABSTRACT

Business scale of 2020 college graduates in China up to 8.74 million people, at the same time the economic downward pressure and new crown pneumonia outbreak superposition effect, College graduates have more difficulties in finding jobs and the employment situation is more complex and grim.Based on this, this article takes the new crown pneumonia outbreak as a background, based on the current state of the economy and social development situation , analyzing the present condition of the college students' entrepreneurial fiscal and taxation policy application , expounds the necessity of fiscal and taxation policies in promoting college students' employment entrepreneurship, is put forward under the new crown outbreak fiscal and taxation policy Suggestions to promote the university students' employment entrepreneurship, further improve response to emergent public health events when college students entrepreneurship fiscal and taxation policy in the actual application.

KEYWORDS

New crown pneumonia of emergent public health events college students entrepreneurship fiscal and taxation policies