城乡收入差距适度化及其财税政策研究
发布时间：2019-01-30 14:08
【摘要】：改革开放三十多年来,中国经济高速发展、日新月异,人民的生活水平不断提高,城乡居民的收入也大幅度提高,但是同时城乡居民之间的收入差距也逐渐拉大,收入分配差距过大也日益成为我国当前社会发展急需解决的经济社会问题。社会和谐是中国特色社会主义的本质属性。城乡居民收入差距过大,势必对社会的和谐和稳定造成不利影响,挫伤社会成员的劳动生产积极性,阻碍经济效率的提高,会成为我国向更高层次发展的隐患。财政与税收政策作为国家可以直接调节分配收入的有利手段,在使城乡收入差距适度化,实现城乡统筹发展具有不可替代的作用。一个完善的财政税收制度可以给我国的经济发展提供良好的环境,还能够充分发挥与调动国家的宏观调控能力,进而促进我国社会和谐快速的发展。因此,研究如何使城乡收入差距适度化及其应该运用的财税政策具有重要的战略意义和现实意义。 本文首先介绍了选题的背景以及研究意义,回顾了国内外学者的研究现状,得到充分的启发,接着介绍了文章的研究方法以及思路,创新和不足。其次,介绍了城乡收入差距适度化的理论分析,主要包括基本的概念定义、衡量方法手段以及城乡收入差距适度化的界定标准,提出了宏观层面的城乡收入差距适度化的基本手段。再次介绍了城乡收入差距的现状和影响,得出城乡收入差距呈现扩大趋势,以及城乡收入差距过大会对我国造成的正面影响和负面影响,着重介绍了负面影响,还对财政制度在调节城乡收入差距适度化方面进行了绩效考察,得到财政支出和税收收入提高会拉大城乡收入差距,但是财政支出水平和税收收入水平的提高则会缩小城乡收入差距。紧接着,详细分析了当前我国城乡收入差距产生的原因,有不可忽略的历史渊源,重点分析了城乡二元税制、二元社会保障体制、二元财政投资体制以及财政支农不足等财税原因。最后,提出了城乡收入差距适度化的财税对策：第一,构建公共财政,加大财政对农村公共品的供给；第二,完善农村教育；第三,健全城乡社会保障体系；第四,完善税收体系,使城乡收入差距适度化。通过以上财政税收政策建议的实施,相信城乡收入差距一定可以调节有方,取得一定效果,让城乡居民都可以享受社会主义大家庭的劳动成果。
[Abstract]:Over the past 30 years of reform and opening up, China's economy has developed at a high speed and changed with each passing day. The standard of living of the people has been continuously improved, and the income of urban and rural residents has also increased substantially. But at the same time, the income gap between urban and rural residents has gradually widened. Too large income distribution gap has become an urgent economic and social problem in the current social development of our country. Social harmony is the essential attribute of socialism with Chinese characteristics. If the income gap between urban and rural residents is too large, it will inevitably have a negative impact on the harmony and stability of the society, which will dampen the enthusiasm of social members in labor production and hinder the improvement of economic efficiency, which will become a hidden danger for our country to develop to a higher level. As a favorable means for the government to directly regulate the distribution of income, fiscal and tax policies play an irreplaceable role in making the income gap between urban and rural areas moderate and realizing the overall development of urban and rural areas as a whole. A perfect financial and tax system can provide a good environment for the economic development of our country, and also can give full play to the national macro-control ability, and then promote the rapid development of social harmony in our country. Therefore, it is of great strategic and practical significance to study how to moderate the income gap between urban and rural areas and the fiscal and taxation policies that should be applied. This paper first introduces the background and significance of the topic, reviews the current research situation of scholars at home and abroad, and then introduces the research methods and ideas, innovations and deficiencies. Secondly, it introduces the theoretical analysis of the moderation of urban-rural income gap, including the basic definition of concept, the measure method and the definition standard of urban-rural income gap moderation. Put forward the macro-level income gap between urban and rural areas to moderate the basic means. After introducing the current situation and influence of urban-rural income gap, the author draws the conclusion that the urban-rural income gap is expanding, and the positive and negative effects of the rural-urban income gap on China, with emphasis on the negative impact, are introduced. The performance of fiscal system in adjusting the moderate income gap between urban and rural areas is also investigated. It is found that the increase of fiscal expenditure and tax revenue will widen the urban-rural income gap. But the level of fiscal expenditure and tax revenue will narrow the income gap between urban and rural areas. Then, it analyzes in detail the causes of the current income gap between urban and rural areas in China, has a historical origin that can not be ignored, and focuses on the analysis of the dual tax system in urban and rural areas, the dual social security system, Dual financial investment system and insufficient financial support for agriculture and other fiscal and tax reasons. Finally, the paper puts forward the appropriate fiscal and tax countermeasures of urban-rural income gap: first, to construct public finance, to increase the supply of public goods to rural areas; second, to improve rural education; third, to improve the urban and rural social security system; Fourth, improve the tax system and make the income gap between urban and rural areas moderate. Through the implementation of the above financial and tax policy suggestions, it is believed that the income gap between urban and rural areas can be adjusted well and achieve certain results, so that both urban and rural residents can enjoy the fruits of the labor of the socialist family.
【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;F812.42
本文编号：2418206
[Abstract]:Over the past 30 years of reform and opening up, China's economy has developed at a high speed and changed with each passing day. The standard of living of the people has been continuously improved, and the income of urban and rural residents has also increased substantially. But at the same time, the income gap between urban and rural residents has gradually widened. Too large income distribution gap has become an urgent economic and social problem in the current social development of our country. Social harmony is the essential attribute of socialism with Chinese characteristics. If the income gap between urban and rural residents is too large, it will inevitably have a negative impact on the harmony and stability of the society, which will dampen the enthusiasm of social members in labor production and hinder the improvement of economic efficiency, which will become a hidden danger for our country to develop to a higher level. As a favorable means for the government to directly regulate the distribution of income, fiscal and tax policies play an irreplaceable role in making the income gap between urban and rural areas moderate and realizing the overall development of urban and rural areas as a whole. A perfect financial and tax system can provide a good environment for the economic development of our country, and also can give full play to the national macro-control ability, and then promote the rapid development of social harmony in our country. Therefore, it is of great strategic and practical significance to study how to moderate the income gap between urban and rural areas and the fiscal and taxation policies that should be applied. This paper first introduces the background and significance of the topic, reviews the current research situation of scholars at home and abroad, and then introduces the research methods and ideas, innovations and deficiencies. Secondly, it introduces the theoretical analysis of the moderation of urban-rural income gap, including the basic definition of concept, the measure method and the definition standard of urban-rural income gap moderation. Put forward the macro-level income gap between urban and rural areas to moderate the basic means. After introducing the current situation and influence of urban-rural income gap, the author draws the conclusion that the urban-rural income gap is expanding, and the positive and negative effects of the rural-urban income gap on China, with emphasis on the negative impact, are introduced. The performance of fiscal system in adjusting the moderate income gap between urban and rural areas is also investigated. It is found that the increase of fiscal expenditure and tax revenue will widen the urban-rural income gap. But the level of fiscal expenditure and tax revenue will narrow the income gap between urban and rural areas. Then, it analyzes in detail the causes of the current income gap between urban and rural areas in China, has a historical origin that can not be ignored, and focuses on the analysis of the dual tax system in urban and rural areas, the dual social security system, Dual financial investment system and insufficient financial support for agriculture and other fiscal and tax reasons. Finally, the paper puts forward the appropriate fiscal and tax countermeasures of urban-rural income gap: first, to construct public finance, to increase the supply of public goods to rural areas; second, to improve rural education; third, to improve the urban and rural social security system; Fourth, improve the tax system and make the income gap between urban and rural areas moderate. Through the implementation of the above financial and tax policy suggestions, it is believed that the income gap between urban and rural areas can be adjusted well and achieve certain results, so that both urban and rural residents can enjoy the fruits of the labor of the socialist family.
【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;F812.42
【共引文献】
相关期刊论文 前2条
1 周克清;毛锐;;税制结构对收入分配的影响机制研究[J];税务研究;2014年07期
2 董丽霞;韩奕;;社会性支出与城市居民收入不平等关系研究[J];中国人民大学学报;2013年05期
相关博士学位论文 前1条
1 邱强;适应主体功能区的财政转移支付制度研究[D];厦门大学;2014年
，本文编号：2418206
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