实现居民收入倍增计划的财政政策研究

发布时间：2018-03-19 16:33

本文选题：收入倍增计划　切入点：城镇居民收入　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：十八大报告中首次提出了“到2020年城乡居民人均收入比2010年翻一番”的目标,被称为中国版的“国民收入倍增计划”。这一计划量化了到2020年居民收入增长的目标,对于扩大内需而促进经济增长、缩小贫富差距而维护社会稳定意义重大。该计划已处于实施阶段,作为国家常用工具的财政政策必将在该计划实施过程中发挥举足轻重的作用。因此研究如何运用财政政策实现这一计划有重要的实践价值。居民收入倍增计划不是简单的增收问题,而是涉及到发展经济、控制通胀、缩小贫富差距三方面的社会变革。因此对本文主题的研究既要有单纯研究财政政策促增收的共性,又要有与发展经济、控制通胀、缩小贫富差距联系起来研究的独特性。本文采用文献研究法和对比研究法。在大量阅读相关文献的基础上,对比归纳了国内外促进居民收入增长的研究现状。国外学者主张通过实施积极的财政政策促进居民就业、税收、转移支付、加大对教育和人力资本的投入、健全社保体系、工会议价的方式来提高居民收入。国内学者主张通过税收、转移支付、健全社保、增加更多的公共服务的方式来提高居民收入。与国外不同是国内学者尤其注重对促进农民增收的财政政策研究。运用定性分析法明确了报告中的居民收入倍增的内涵。即扣除物价之后的居民可支配收入实际购买力的翻倍。在紧扣这一内涵的基础上运用理论研究法分析了居民收入增长与经济增长的关系、居民收入倍增与财政政策的关系。运用图表的形式分析了居民收入增速长期滞后于经济增速、农村居民收入增速低于城镇居民收入增速、居民收入增长的结构不合理问题。开展预测性分析得出经济的中速增长、逐步加快的城镇化、收入来源的多样化都增大了该计划成功实施的可能性。但是物价上涨、人口老龄化、较低的劳动者素质与生产效率、工资集体协商制度和工资合理增长机制的缺失、政府服务和管理水平的欠缺、低收入群体增收难度大、不合理的收入分配格局等诸多因素又会制约该计划的顺利实施。运用对比研究法借鉴国际经验,以日本的“国民收入倍增计划”实施中运用的财政政策如加大公共基础设施投资支出与引导鼓励民间投资、增加教育科技财政投入、对农业进行高额补贴、对低收入者进行补贴、采取减税政策等作为参考。结合我国国情,从财政收入政策和财政支出政策两个方面提出了实现倍增目标的财政政策选择。前者包括完善税制、大力推行结构性减税；后者包括：加大基础性产业和公共设施的投入、完善转移支付制度、加大对低收入者和农民的补贴、加大教育投入、逐步实现公共服务均等化。
[Abstract]:The goal of doubling the per capita income of urban and rural residents by 2020 over 2010 was first set out in the 18 report, known as China's version of the National income doubling Plan, which quantifies the goal of income growth by 2020. It is of great significance to expand domestic demand and promote economic growth, narrow the gap between the rich and the poor and maintain social stability. Fiscal policy, as a common tool of the country, will certainly play an important role in the implementation of the plan. Therefore, it is of great practical value to study how to use fiscal policy to realize this plan. It's a simple question of income increase. It involves three aspects of social change: developing economy, controlling inflation and narrowing the gap between the rich and the poor. Therefore, the research on the theme of this paper should not only have the commonality of studying fiscal policy to promote income increase, but also have to develop economy and control inflation. Narrow the gap between the rich and the poor linked to the uniqueness of the study. This paper adopts the method of literature research and contrast research. On the basis of reading a large number of related documents, this paper compares and sums up the current research situation of promoting the growth of residents' income at home and abroad. Foreign scholars advocate to promote the employment of residents through the implementation of active fiscal policies. Tax, transfer payments, increase investment in education and human capital, improve the social security system, trade unions bargaining way to increase residents' income. Domestic scholars advocate to improve social security through taxation, transfer payment, and social security. Different from foreign countries, domestic scholars pay special attention to the research of fiscal policy to promote farmers' income. The qualitative analysis method is used to clarify the connotation of the doubling of residents' income in the report. That is to say, the real purchasing power of the residents' disposable income after deducting prices is doubled. On the basis of this intension, it is analyzed by using the theoretical research method. The relationship between income growth and economic growth, This paper analyzes the relationship between the doubling of residents' income and the fiscal policy. The paper analyses that the growth rate of residents' income lags behind the economic growth rate for a long time, the growth rate of rural residents' income is lower than that of urban residents' income growth, and the structure of residents' income growth is unreasonable. Predictive analysis shows that moderate economic growth, accelerating urbanization, and diversification of income sources all increase the likelihood of successful implementation of the plan, but prices rise and the population ages. The low quality of workers and production efficiency, the lack of wage collective bargaining system and reasonable wage growth mechanism, the lack of government service and management, the difficulty of low-income groups to increase income, Unreasonable income distribution pattern and many other factors will restrict the smooth implementation of the plan. Using the comparative research method to learn from the international experience, the fiscal policies used in the implementation of Japan's "National income doubling Plan", such as increasing public infrastructure investment expenditure, guiding and encouraging private investment, and increasing the financial investment in education and science and technology, are used. High subsidies for agriculture, subsidies for low-income people, tax cuts and so on. From the two aspects of fiscal revenue policy and fiscal expenditure policy, this paper puts forward fiscal policy options for achieving the goal of doubling. The former includes perfecting the tax system and vigorously promoting structural tax cuts; the latter includes: increasing investment in basic industries and public facilities. We will improve the transfer payment system, increase subsidies to low-income people and farmers, increase investment in education, and gradually achieve equalization of public services.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.7;F812.0

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