扩大我国城镇中等收入群体比重的财政政策研究

发布时间：2018-04-10 00:09

本文选题：中等收入群体　切入点：等分法　出处：《辽宁大学》2017年硕士论文

【摘要】：2008年以来,受全球经济危机的影响,中国的经济增速逐步放缓,中国经济进入新常态。一方面,国家需要转变经济发展方式,通过拉动内需来带动经济实现稳定增长。另一方面,社会收入分配差距大,由此引发的社会矛盾日益凸显,加大了社会不稳定性。中等收入群体在缓解社会矛盾、维护社会稳定、扩大内需、促进产业升级和经济结构转型方面发挥着举足轻重的作用,中等收入群体比重的扩大成为实现社会文明和进步的重要标志。近年来,我国经济总量实现快速增长,但是收入分配差距大的问题却一直存在并有严重化的趋势。现阶段,我国居民收入分布呈现“金字塔”型,而非国际上倡导的“橄榄”型,中等收入群体比重处于较低水平。本文从财政政策的角度,研究财政政策对于我国城镇中等收入群体比重的影响程度,分析财政政策在扩大中等收入群体方面存在的问题及其产生的原因,结合实证分析结果提出扩大我国城镇中等收入群体比重的财政政策建议。本文共分为六个部分:第一部分是绪论。首先提出了选题背景和研究意义,然后介绍国内外的关于中等收入群体的界定、测定及对应政策建议的文献,最后提出论文的研究方法、思路与创新、不足之处。第二部分介绍财政政策扩大中等收入群体比重的理论基础。包括市场失灵理论、收入分配理论、凯恩斯国家干预理论,为研究扩大我国城镇中等收入群体比重提供了理论基础。第三部分,我国城镇中等收入群体的界定和测量。首先介绍了中等收入群体的内涵及界定方法,然后选用改进的等分法测定了我国城镇的中等收入群体比重,并根据结果分析我国城镇中等收入群体比重的变化趋势。第四部分,财政政策扩大我国城镇中等收入群体的实证研究。选取个人所得税税额占税收总额的比重、科技支出占财政支出的比重、社会保障支出占财政支出的比重为变量,以国家统计年鉴的相关数据为基础,建立回归模型进行实证分析。第五部分,介绍我国的财政政策在扩大城镇中等收入群体方面存在的问题及原因。第六部分,根据实证分析结果,同时结合我国财政政策存在的问题,从税收体制、财政支出特别是科技支出以及社会保障支出三个方面提出相应的财政政策建议。
[Abstract]:Since 2008, China's economic growth has slowed and the economy has entered a new normal as a result of the global economic crisis.On the one hand, the country needs to change the mode of economic development, through stimulating domestic demand to drive the economy to achieve stable growth.On the other hand, the social income distribution gap is large, resulting in increasingly prominent social contradictions, increasing social instability.Middle-income groups play an important role in alleviating social contradictions, maintaining social stability, expanding domestic demand, promoting industrial upgrading and economic restructuring.The expansion of the proportion of middle-income groups has become an important symbol of social civilization and progress.In recent years, China's total economic volume has achieved rapid growth, but the problem of large income distribution gap has always existed and has a serious trend.At present, the income distribution of Chinese residents is "pyramid" type, not "olive" type advocated internationally, and the proportion of middle income group is at a low level.From the perspective of fiscal policy, this paper studies the influence of fiscal policy on the proportion of middle income groups in cities and towns in China, and analyzes the problems existing in the expansion of middle income groups and the reasons for its emergence.Based on the results of empirical analysis, this paper puts forward some suggestions on the fiscal policy of expanding the proportion of middle income groups in cities and towns in China.This paper is divided into six parts: the first part is the introduction.Firstly, the background and significance of the research are put forward, then the domestic and foreign literature on the definition, measurement and corresponding policy recommendations of the middle-income group are introduced. Finally, the research methods, ideas and innovations of the paper are put forward.The second part introduces the theoretical basis of fiscal policy to expand the proportion of middle-income groups.It includes the theory of market failure, income distribution and Keynesian state intervention theory, which provides a theoretical basis for the study of expanding the proportion of middle income groups in cities and towns in China.The third part, the definition and measurement of middle-income groups in cities and towns in China.This paper first introduces the connotation and definition method of middle income group, then selects the improved equal partition method to measure the proportion of middle income group in cities and towns of our country, and analyzes the changing trend of the proportion of middle income group in cities and towns of our country according to the result.The fourth part, the fiscal policy expands our country town middle income group's demonstration research.The proportion of personal income tax to total tax, the proportion of science and technology expenditure to financial expenditure, the proportion of social security expenditure to financial expenditure are selected as variables, and the relevant data of national statistical yearbook are taken as the basis.Establish a regression model for empirical analysis.The fifth part introduces the problems and reasons of our country's fiscal policy in expanding the urban middle income group.The sixth part, according to the empirical analysis results, combined with the existing problems of fiscal policy in China, from the tax system, fiscal expenditure, especially science and technology expenditure and social security expenditure three aspects of the corresponding fiscal policy recommendations.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F124.7;F812.0

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