Author(s)

Yilin Wang

Corresponding Author

Yilin Wang

ABSTRACT

Affected by the new crown epidemic, China's economic development in the first quarter of 2020 was significantly impacted, and many companies faced difficulties in development, reducing the setting of recruitment positions for college graduates. For this particular group of fresh graduates this year, their studies and jobs have been greatly affected. Therefore, the introduction of more comprehensive and systematic fiscal and preferential tax policies to encourage college students to start their businesses, thereby effectively driving employment, is the current and future development direction. Based on the impact of the new crown epidemic on the employment of college graduates, this article draws out the scientificity, rationality, and necessity of college students 'self-employment. It analyzes the existing preferential policies and existing problems to support college students' entrepreneurship. Based on the theory, it further proposes the perfect direction and policy suggestions of fiscal and taxation policies.

KEYWORDS

College entrepreneurship, Tax incentives, Fiscal policy