缩小江西省城乡收入差距的财税政策研究

发布时间：2018-03-07 07:37

本文选题：城乡收入差距　切入点：基尼系数　出处：《江西财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放三十年，尤其是近几年来，受益于中国经济的不断发展，城乡居民的收入不断提高，但收入差距的扩大拉低了人们的幸福感。近日，国家统计局公布了2012年中国基尼系数为0.474，高于全球的平均水平，这也客观反映出居民收入差距较大的现实。十八大温家宝总理的政府工作报告提到了全面建成小康社会、实现中华民族伟大复兴的“中国梦”，这其中就包涵对统筹城乡发展、缩小城乡差距的要求。不能只重视城市、忽视了农村，只重视工业、忽视了农业，只重视城市居民收入提高、忽视了农民增收。许多学者和专家从不同角度分析了城乡收入差距问题，并且提出了很多有针对的性对策。由此可见，城乡收入差距问题成为了理论界和政府关注的焦点。2012年江西省农村居民人均纯收入为7828元,城镇居民人均可支配收入达到19860元，城乡居民收入比为2.54。江西省城乡收入差距的持续扩大，影响和制约着江西城乡经济的统筹协调发展、共同富裕的实现和小康社会的全面建设。财税政策作为调节收入分配的一个重要手段，理应在缩小城乡收入差距上发挥应有的作用，但目前调节的作用和政策的选择有限，，因此从理论和实践的角度探索可行的财政支出政策和税收政策来缩小城乡收入差距和促进公平分配就具有十分重要的意义。本文研究江西省城乡收入差距的现状，深入剖析这一现状背后的体制和政策原因，并提出解决这一问题的财政支出和税收对策。本文的研究内容主要包括以下几个方面:第一部分为导论，首先介绍研究的背景、实践意义和理论意义；其次分别综述了国内外关于收入分配理论和城乡收入差距的研究现状，梳理了影响城乡收入差距扩大的原因和缩小收入差距的政策，同时说明了本文所用的研究方法、创新点及不足；第二部分阐述收入分配相关的理论，对城乡收入差距进行了界定，并介绍了衡量城乡收入差距的指标，最后分析了财税政策调节城乡收入差距的的可行性和必要性；第三部分从横向和纵向两方面考察了江西城乡收入差距的现状，本文选用了城乡收入比和城乡差别的基尼系数来衡量江西省城乡收入差距，得出江西省城乡收入差距呈现出不断扩大的趋势；同时从多种角度考察了城乡差距，梳理了城乡收入差距产生财税原因和其他原因，为进一步制定缩小城乡收入差距的财税政策提供更多的参考。第四部分用计量工具实证分析了江西省的财政收支对这一差距的影响，定性分了城乡教育支出和社会保障支出方面存在的不足，同时也从税制结构、直接税和间接税的角度分析了税收政策对城乡收入差距的影响，从而分析得出江西财政支出政策存在的问题以及税制税种在调节收入分配方面仍存在局限；第五部分针基于前面的分析，从财政支农政策、统筹城乡教育和社会保障支出等方面提出了缩小城乡收入差距的财政支出政策，并提出了完善各个税种的政策建议以及支持农业产业化和农民创业的税收优惠政策。
[Abstract]:Thirty years of reform and opening up, especially in recent years, the continuous development of Chinese benefit from the economy, the income of urban and rural residents continue to improve, but the income gap between the lower people's well-being. Recently, the National Bureau of Statistics announced in 2012 China Gini coefficient is 0.474, higher than the average level of the whole ball, this is also the objective reflects the reality of large income difference. The eighteen Prime Minister Wen Jiabao said the government work report, a comprehensive well-off society and realize the great rejuvenation of the Chinese nation "China dream", which includes the development of urban and rural areas, narrowing the gap between urban and rural areas. Not only pay attention to the neglect of the rural city, and only pay attention to the industry. The neglect of the agricultural income, only pay attention to city residents improve, ignoring the farmers' income. Many scholars and experts analyzed the problem of income gap between urban and rural areas from different angles, and has put forward a lot of measures for the Thus, the income gap between urban and rural per capita net income of rural residents has become the focus of attention in Jiangxi province.2012 theory and the government's annual 7828 yuan, per capita disposable income of urban residents reached 19860 yuan, the income of urban and rural residents in Jiangxi province is 2.54. the urban-rural income gap continued to widen, influence and restrict the coordinated development of urban and rural economy in Jiangxi the overall construction of the realization of common prosperity and well-off society. Fiscal policy as an important means of regulating the distribution of income, should play an important role in narrowing the income gap between urban and rural areas, but the role of regulating and policy options are limited, so from the perspective of theory and practice to explore the feasible fiscal expenditure policy and tax the policy is of great significance to narrow the urban-rural income gap and promote fair distribution. The current income gap between urban and rural areas of Jiangxi Province in this paper, deep into the section The institutional and policy reasons behind this situation are analyzed, and the financial expenditure and tax countermeasures to solve this problem are put forward.
The main contents of this paper include the following aspects: the first part is the introduction, introduces the research background, theoretical and practical significance; secondly the research status at home and abroad on the theory of income distribution and income gap between urban and rural areas were summarized, combing the reasons affecting the urban-rural income gap widening and narrowing the income gap policy, at the same time the research methods used in this paper, innovation and deficiencies; the second part describes the income distribution theory, the definition of the income gap between urban and rural areas, and introduces the measure of the urban-rural income gap index, finally analyzes the feasibility and necessity of tax policy to adjust the income gap between urban and rural areas; the third part from two aspects of horizontal and vertical investigation of the income gap between urban and rural areas of Jiangxi, the Gini coefficient of urban and rural income ratio between urban and rural areas and to measure the income of urban and rural areas of Jiangxi Province That gap, the income gap between urban and rural areas of Jiangxi province showed a growing trend; at the same time from the perspective of the various gap between urban and rural areas, taxation and other reasons have combed the income gap between urban and rural areas, in order to provide more reference for further development of fiscal policy to reduce the urban-rural income gap. The fourth part analyzes the impact of fiscal revenue of Jiangxi Province on the the gap between the empirical qualitative with quantitative tools, the problems of urban and rural education expenditure and social security expenditure, but also from the tax structure, direct and indirect tax analysis of the impact of tax policy on the income gap between urban and rural areas, to analyze existing problems of Jiangxi fiscal expenditure policy and tax system taxes are limited in adjusting income the distribution of the fifth part; needle based on the above analysis, from the policy of financial support for agriculture, urban and rural education and social security expenditure etc. This paper puts forward the fiscal expenditure policy to narrow the income gap between urban and rural areas, and puts forward policy recommendations for improving all kinds of taxes, as well as preferential tax policies to support agricultural industrialization and farmers' entrepreneurship.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.0;F124.7

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