促进城乡居民收入合理分配的财政政策研究
发布时间：2018-07-15 08:49
【摘要】：“不患寡而患不均”。从古至今，人们一直崇尚公平，它是社会稳定的基石。当今，收入分配问题成为人们关注的焦点，备受社会各界人士关注，即使今天，促进城乡居民收入合理分配依然是构建社会主义和谐社会的首要任务和重要基础。2013年1月份国家统计局公布了10年间我国基尼系数的统计数据，2004年的0.473为其最低值，可见，我国的城乡收入不平等问题越来越严重。如何有效的遏制城乡居民收入分配差距的扩大，避免出现严重的马太效应，使得财富合理分配，社会和谐，，是我们需要关注的一个重要课题。 财政政策从公平和效率两个角度在理论上给解决城乡收入分配问题提供支撑，特别是2002年以来，呼声不断的民生支出，还有2008年首次被提出的结构性减税，成为缓解城乡收入分配差距的利器。 本文就是从财政政策角度来研究如何促进城乡居民收入的合理分配问题，总结出财政支出和税收在促进城乡居民收入合理分配方面存在的问题，并在此基础上给出解决上述问题的政策建议。本文主要内容包括如下七章： 第一章为绪论部分，主要介绍本文的选题背景、研究意义、文献综述和主要内容，指出本文主要是从“财政政策”的角度来研究城乡居民收入分配差距。 第二章是理论介绍部分。主要包括罗尔斯的“正义论”、阿玛蒂亚·森的收入分配理论、黄有光的“一元即一元”理论、民生理论以及结构性减税理论。作为本文研究的理论基础，上述理论从公平和效率两方面指出，财政政策能够缩小城乡居民收入分配差距。 第三章是对城乡收入分配差距的现状分析，从基尼系数、城乡收入比和泰尔指数三个指标度量我国的城乡居民收入分配差距，指出我国的城乡居民收入分配差距近几年小幅下降，但依旧很大，区域之间的城乡居民收入分配差距明显。 第四章首先定性的分析造成我国城乡居民收入分配差距大的原因，然后运用灰关联系数从定量的角度进行分析，指出城乡二元的经济结构是造成城乡居民收入分配差距大的主要原因，指出政府在缓解城乡居民收入分配差距中发挥着重要的作用。 第五章是对财政政策和城乡居民收入分配关系进行实证分析。首先运用实证分析我国财政支出规模对城乡居民收入分配的影响。然后在财政支出结构方面，先对民生支出的总体规模进行分析，指出民生财政支出可以有效的缩小城乡居民收入分配差距，再从区域角度具体分析民生财政中教育、社会保障与就业、医疗和支农支出对城乡居民收入分配差距的影响。最后从税收负担和税制结构上进行多元统计分析，指出我国税收对城乡居民收入分配差距造成的影响。 第六章在第五章的基础上从财政政策的角度给出促进城乡居民收入合理分配的政策建议及相关配套措施。 第七章是本文的总结部分。本章中会对本文的研究结论进行总结并指出文章的不足之处。
[Abstract]:Since ancient times , people have been advocating fairness , which is the cornerstone of social stability . Today , the issue of income distribution has become the foundation of social stability . In January 2013 , the issue of income distribution has become the primary task and important basis for building a socialist harmonious society . In January 2013 , the national statistical office published the statistics of China ' s chini coefficient .
Fiscal policy provides support for solving urban - rural income distribution in theory from two aspects : equity and efficiency . Especially since 2002 , there has been a growing demand for people ' s livelihood , as well as structural tax cuts that have been proposed for the first time in 2008 , which have become a tool to alleviate the gap between urban and rural income distribution .
This paper studies how to promote the reasonable distribution of the income of urban and rural residents from the angle of fiscal policy , summarizes the problems existing in the reasonable distribution of the income of urban and rural residents , and gives the policy suggestion to solve the above problems . The main contents of this paper include the following seven chapters :
The first chapter is the introduction part , mainly introduces the background , the research significance , the literature review and the main contents of this paper , points out that this paper mainly studies the income distribution gap of urban and rural residents from the angle of " fiscal policy " .
The second chapter is the introduction of theory , mainly including Rawls ' Theory of Justice " , Amartya Sen ' s theory of income distribution , Huang Youguang ' s theory of " one element , one element " theory , people ' s livelihood theory and structural tax deduction theory . As the theoretical basis of this paper , the above theory points out that fiscal policy can reduce the income distribution gap between urban and rural residents .
The third chapter is the analysis of the gap between urban and rural income distribution . The gap between urban and rural residents ' income distribution in China is measured from the three indexes of Kenneal coefficient , urban - rural income ratio and Terre index . It is pointed out that the income distribution gap of urban and rural residents in our country has declined in recent years , but the income distribution gap between urban and rural residents in China is still very large .
The fourth chapter analyzes the causes of the gap between urban and rural residents ' income distribution , and points out that the economic structure of urban and rural areas is the main reason for the gap between urban and rural residents ' income distribution . It is pointed out that the government plays an important role in alleviating the income distribution gap between urban and rural residents .
The fifth chapter is an empirical analysis of the relationship between the fiscal policy and the income distribution of urban and rural residents . First , the paper analyzes the overall scale of the rural residents ' income by using the empirical analysis , and points out that the financial expenditure can effectively reduce the income distribution gap of the urban and rural residents . Finally , it points out that the income distribution gap of urban and rural residents can be effectively reduced from the regional perspective . Finally , the paper points out the influence of the tax on the income distribution gap of urban and rural residents .
The sixth chapter , on the basis of the fifth chapter , gives the policy suggestions and relevant supporting measures to promote the reasonable distribution of the income of urban and rural residents from the perspective of fiscal policy .
Chapter 7 is the summary part of this paper . This chapter summarizes the conclusions of this paper and points out the shortcomings of the article .
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0;F124.7
本文编号：2123513
[Abstract]:Since ancient times , people have been advocating fairness , which is the cornerstone of social stability . Today , the issue of income distribution has become the foundation of social stability . In January 2013 , the issue of income distribution has become the primary task and important basis for building a socialist harmonious society . In January 2013 , the national statistical office published the statistics of China ' s chini coefficient .
Fiscal policy provides support for solving urban - rural income distribution in theory from two aspects : equity and efficiency . Especially since 2002 , there has been a growing demand for people ' s livelihood , as well as structural tax cuts that have been proposed for the first time in 2008 , which have become a tool to alleviate the gap between urban and rural income distribution .
This paper studies how to promote the reasonable distribution of the income of urban and rural residents from the angle of fiscal policy , summarizes the problems existing in the reasonable distribution of the income of urban and rural residents , and gives the policy suggestion to solve the above problems . The main contents of this paper include the following seven chapters :
The first chapter is the introduction part , mainly introduces the background , the research significance , the literature review and the main contents of this paper , points out that this paper mainly studies the income distribution gap of urban and rural residents from the angle of " fiscal policy " .
The second chapter is the introduction of theory , mainly including Rawls ' Theory of Justice " , Amartya Sen ' s theory of income distribution , Huang Youguang ' s theory of " one element , one element " theory , people ' s livelihood theory and structural tax deduction theory . As the theoretical basis of this paper , the above theory points out that fiscal policy can reduce the income distribution gap between urban and rural residents .
The third chapter is the analysis of the gap between urban and rural income distribution . The gap between urban and rural residents ' income distribution in China is measured from the three indexes of Kenneal coefficient , urban - rural income ratio and Terre index . It is pointed out that the income distribution gap of urban and rural residents in our country has declined in recent years , but the income distribution gap between urban and rural residents in China is still very large .
The fourth chapter analyzes the causes of the gap between urban and rural residents ' income distribution , and points out that the economic structure of urban and rural areas is the main reason for the gap between urban and rural residents ' income distribution . It is pointed out that the government plays an important role in alleviating the income distribution gap between urban and rural residents .
The fifth chapter is an empirical analysis of the relationship between the fiscal policy and the income distribution of urban and rural residents . First , the paper analyzes the overall scale of the rural residents ' income by using the empirical analysis , and points out that the financial expenditure can effectively reduce the income distribution gap of the urban and rural residents . Finally , it points out that the income distribution gap of urban and rural residents can be effectively reduced from the regional perspective . Finally , the paper points out the influence of the tax on the income distribution gap of urban and rural residents .
The sixth chapter , on the basis of the fifth chapter , gives the policy suggestions and relevant supporting measures to promote the reasonable distribution of the income of urban and rural residents from the perspective of fiscal policy .
Chapter 7 is the summary part of this paper . This chapter summarizes the conclusions of this paper and points out the shortcomings of the article .
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0;F124.7
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