关于山西省城乡居民收入差距调节的财政政策研究

发布时间：2018-01-12 23:06

本文关键词：关于山西省城乡居民收入差距调节的财政政策研究　出处：《山西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：城乡居民收入差距长期以来备受社会各界争议及关注。近几年,尽管山西省处于经济转型期,因其为促进经济发展提出各种刺激政策,使经济仍保持在增长水平,山西省居民的收入和生活水准稳中有升。然而,山西省城乡收入差额增大,形成阻碍经济发展和社会稳定的重要因素。如将城镇居民的各种福利性收入计入衡量范围中,其差距会更大。让人欣慰的是,除去统计口径变化对城乡居民收入影响外,山西省城乡居民收入差距开始出现拐点,并有逐步缩小之势。但与发达国家及我国经济发达省份相比,其差距仍然很大。严重制约着山西城乡经济协调发展,阻碍其经济的转型。不仅导致社会有效需求不足,牵制经济发展,并滋生社会不稳定因素。因此必要对其收入政策做深入研究,以逐步缩小城乡分配矛盾,实现全省共同富裕的发展目标。纵观国内外,财政政策通常是调节城乡居民收入差距的工具,无论从理论的指导意义还是实践的可行性方面,研究调节城乡收入差距的财政政策具有重要的社会价值和意义。本文通过大量国内外相关资料文献的整理,并依据财政政策缩小城乡收入差距理论,实际调查山西省财政收支数据,客观地提出山西省存在该矛盾的成因。其在财政支出上存在:社会保障不完善、财政支农支出不足、教育支出结构不合理等;在财政收入上存在:个人所得税、消费税、财产税在分配调节上效应不高;财政管理体制待完善。通过建立数据模型,对缩小城乡居民收入差距的因素做回归分析。并参考国外对此的调节措施,提出客观、可行的理论设计方案。本文创新之处在于,通过从普遍性的归纳分析,找出解决山西省城乡收入差距问题的具体可行的方案,建设性的提出增加农民收入渠道的措施。第一,制定国有荒山、荒地使用的优惠条件;第二,促进农村土地流转,合理配置稀缺资源;第三,制定山西省的农村“三块地”改革细则;第四,加大推进精准扶贫项目;第五,设立针对农业的PPP模式项目。这些可使农村居民大幅增加收入,直接缩小城乡居民收入的差距。
[Abstract]:The income gap between urban and rural residents has long been controversial and concerned by all walks of life. In recent years, although Shanxi Province is in the economic transition period, it has put forward various stimulus policies to promote economic development. So that the economy remains at the growth level, the income and living standards of Shanxi residents are rising steadily. However, the income gap between urban and rural areas in Shanxi Province has increased. An important factor hindering economic development and social stability. Such as the inclusion of the various welfare income of urban residents into the measurement range, the gap will be even wider. In addition to the statistical caliber changes on the income of urban and rural residents, the income gap between urban and rural residents in Shanxi Province began to appear inflection point, and gradually reduce the trend, but compared with developed countries and developed provinces in China. The gap is still very big. It seriously restricts the coordinated development of urban and rural economy in Shanxi, hinders its economic transformation. It not only leads to insufficient social effective demand, but also hinders economic development. Therefore, it is necessary to make an in-depth study on its income policy in order to gradually reduce the contradiction between urban and rural distribution and realize the development goal of common prosperity in the province. Fiscal policy is usually a tool to adjust the income gap between urban and rural residents, whether from the theoretical significance or the feasibility of practice. It is of great social value and significance to study the fiscal policy to adjust the income gap between urban and rural areas. The actual investigation of Shanxi fiscal revenue and expenditure data, objectively put forward the cause of this contradiction in Shanxi Province, the existence of financial expenditure in the financial expenditure: social security is not perfect, the financial expenditure for agriculture is insufficient, the structure of education expenditure is unreasonable, and so on; In the financial income, personal income tax, consumption tax, property tax in the distribution adjustment effect is not high; Financial management system is to be improved. Through the establishment of data model, to reduce the income gap between urban and rural residents to do regression analysis, and referring to the foreign regulatory measures to this, put forward objective. The innovation of this paper is to find out the concrete feasible scheme to solve the problem of income gap between urban and rural areas in Shanxi Province by generalizing and analyzing from the universal. Constructive measures to increase farmers' income channels. First, the establishment of state-owned barren mountains, barren land use of preferential conditions; Second, promote the circulation of rural land, rational allocation of scarce resources; Thirdly, the detailed rules of rural "three plots" reform in Shanxi Province should be formulated. 4th, increase the promotion of precision poverty alleviation projects; In 5th, the PPP model program for agriculture was set up, which can greatly increase the income of rural residents and directly narrow the income gap between urban and rural residents.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F124.7

【参考文献】