财税视角下的广西城乡收入差距研究

发布时间：2018-01-01 16:02

本文关键词：财税视角下的广西城乡收入差距研究　出处：《广西大学》2013年硕士论文　论文类型：学位论文

【摘要】：当前,我国正处在全面建成小康社会的决定性阶段,解决好人民群众最关心、最直接、最现实的收入分配问题,既是全面建成小康社会的基本目标之一,也是人民群众最为迫切的要求。广西是我国西部少数民族欠发达省区的典型代表,经济发展相对落后,人口的民族构成也相对复杂,虽然近年来实现了经济的较快增长,但城乡居民收入差距也在逐年拉大,如何让城镇和农村居民公平合理地分享经济增长的成果,已经引起了区内社会各界的高度重视。收入差距偏大有可能产生诸多的负面效应,仅仅依靠市场经济自身的力量无法完全应对,这是因为解决社会收入分配不公问题是一项全社会性和制度性的再分配活动,所以政府必须进行干预。虽然政府解决收入分配差距问题时可以有多种政策选择,但财税政策有着不可替代的地位。本文基于财税政策的角度对广西城乡收入差距问题进行了探讨,并实证分析了现行财税政策对广西城乡收入差距的影响。实证结果表明：现行财税政策不利于广西城乡收入差距缩小；地方财政支出的城市化倾向加剧了广西城乡收入差距扩大；农民收入增长较慢是广西城乡收入差距扩大的重要原因。最后基于实证结论提出了缩小广西城乡收入差距的财税政策建议：一是在民族区域自治框架下对健全地方财税体系申请先行先试；二是加大财政支农力度,促进城乡统筹发展；三是完善惠农富农财政政策体系,加速农民收入增长。
[Abstract]:At present, China is in a decisive stage of building a moderately prosperous society, to solve the people most concerned about, the most direct, the most realistic problem of income distribution is one of the basic goals, completed a comprehensive well-off society, but also the people's most urgent requirements. Guangxi is a typical representative of the ethnic minorities of Western China in less developed provinces. The economic development is relatively backward, the population of the ethnic composition is relatively complex, although in recent years achieved rapid economic growth, but the urban-rural income gap is increasing year by year, how to make urban and rural residents Gong Pinghe to share the fruits of economic growth, has attracted great attention from all walks of life in the region. The income gap is too large there may have many negative effects, only rely on the market economy itself cannot fully cope with, because it is to solve the problem of unfair distribution of social income is a whole society Therefore, the government must intervene. Although the government can solve the problem of income distribution gap, there can be multiple policy options, but the fiscal and taxation policy has an irreplaceable position.
This paper based on the perspective of fiscal policy on income gap between urban and rural areas of Guangxi are discussed, and an empirical analysis of the impact of fiscal policy on the current income gap between urban and rural areas of Guangxi. The empirical results show that: the current tax policy is not conducive to narrowing the income gap between urban and rural areas in Guangxi city; the tendency of local fiscal expenditure increased to expand the income gap between urban and rural areas of Guangxi farmers' income; slower growth is an important reason to expand the income gap between urban and rural areas of Guangxi. At the end of fiscal policy recommendations to narrow the urban-rural income gap in Guangxi is put forward based on the empirical conclusions: one is the regional ethnic autonomy framework to improve the local tax system for the pilot; two is to increase financial support for agriculture, promote urban and rural development; the three is to improve the system of fiscal policy agricultural rich, accelerate the growth of farmers' income.

【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.0

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