税收政策欲发挥促进就业的效应,其主要的针对目标就是企业和失业者(包括下岗者)。政府在运用税收政策促进就业时不仅应该考虑如何给予自觉执行政策的企业和个人税收优惠,而且还应该考虑采用何种办法检验企业和个人是否真正依照政策执行。本文拟运用博弈论中的不完全信息博弈模型分析促进就业的税收政策。 Tax Policy To achieve the effect of promoting employment, the main target is the enterprises and the unemployed (including the laid-off workers). When using tax policies to promote employment, the government should consider not only how to give tax incentives to enterprises and individuals that implement the policies consciously, but also consider ways to test whether the enterprises and individuals are actually implementing the policies. This article intends to use the game theory of incomplete information game model to analyze the tax policy to promote employment.