促进我国城乡居民收入分配公平的税收政策研究
发布时间：2018-08-22 12:23
【摘要】：改革开放以来,我国经济快速发展,居民生活水平不断提高,个人收入不断增长,但与此同时,居民之间的收入差距不断扩大,贫富差距日益显著,收入分配不公平的状况日益严重,这引起了社会各界的广泛关注。其中尤以城乡居民之间的收入分配不公问题最为严重,影响了城乡统筹发展和建设全面小康社会目标的实现。如何缩小城乡居民收入差距,成为当前亟需解决的重大问题。 税收作为促进居民收入分配公平的重要手段之一,有利于政府调节各个阶层、各个地区以及各个行业之间的利益分配关系,推进社会公平目标的实现,促进城乡经济健康发展,在国民经济发展过程中起着重要的平衡作用。因此,要充分发挥税收在改善城乡居民收入分配状况方面的作用,缩小城乡居民收入差距,推进社会公平。 在相关文献资料和数据的基础上,论文分析了我国城乡居民之间收入分配的现状及其原因,从收入、消费和储蓄三个层面得出了我国城乡居民收入差距自改革开放以来总体上呈现逐渐扩大的趋势,究其原因可以从两方面来考虑：税收方面主要是城乡二元税制的存在、税种设置不完善以及税收征管不力等原因；非税收方面包括城乡二元经济社会结构、城乡分割的户籍制度、农村社会保障制度不健全以及城乡公共产品供给存在差异等因素。而后,在城乡居民数据资料的基础上,建立回归模型,从税收收入和税收结构两方面分析了税收在促进城乡居民之间收入分配公平方面所起的作用,得出了税收促进居民收入分配公平的作用并未得到充分的发挥,这主要是由我国现行税制结构不健全、税收调控体系不全面、具体税收制度不完善以及税收征管存在不足等因素造成的,并据此提出了相应的完善措施,包括转变财税理念,优化税制结构；健全和完善相关税种；强化税收征管体制建设以及完善相关配套措施等,以期能够更好地发挥税收促进城乡居民收入分配公平的作用,缩小城乡差距,实现社会公平。
[Abstract]:Since the reform and opening up, China's economy has been developing rapidly, the living standard of residents has been improving continuously, and the personal income has been increasing. But at the same time, the income gap between residents has been widening, the gap between the rich and the poor has become increasingly prominent, and the inequity of income distribution has become increasingly serious, which has aroused widespread concern from all walks of life, especially between urban and rural residents. The most serious problem is the unfair distribution of income, which affects the overall development of urban and rural areas and the realization of the goal of building a well-off society in an all-round way.
Taxation, as one of the important means to promote the fairness of income distribution among residents, is conducive to the government's adjustment of the distribution of interests among all strata, regions and industries, the realization of social fairness, and the healthy development of urban and rural economy. Therefore, it plays an important balance role in the process of national economic development. Give full play to the role of Taxation in improving the income distribution of urban and rural residents, narrow the income gap between urban and rural residents, and promote social equity.
On the basis of relevant literature and data, this paper analyzes the present situation of income distribution between urban and rural residents in China and its causes. From three aspects of income, consumption and savings, it is concluded that the income gap between urban and rural residents in China has been gradually widening since the reform and opening up. The reasons can be considered from two aspects: tax revenue. The non-tax aspects include the urban-rural dual economic and social structure, the urban-rural split household registration system, the rural social security system is not perfect and there are differences between urban and rural public goods supply. On the basis of the regression model, this paper analyzes the role of Taxation in promoting the fairness of income distribution between urban and rural residents from the aspects of tax revenue and tax structure, and concludes that the role of Taxation in promoting the fairness of income distribution among urban and rural residents has not been fully played, mainly because of the imperfect structure of the current tax system and the tax regulatory system in China. The system is not comprehensive, the specific tax system is imperfect and the tax collection and management deficiencies and other factors, and accordingly put forward the corresponding measures to improve, including changing the concept of Finance and taxation, optimizing the structure of the tax system; improving and improving related taxes; strengthening the tax collection and management system and improving the relevant supporting measures, in order to better play the tax It also helps to promote the fairness of income distribution between urban and rural residents, narrow the gap between urban and rural areas and achieve social equity.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.42
本文编号：2197089
[Abstract]:Since the reform and opening up, China's economy has been developing rapidly, the living standard of residents has been improving continuously, and the personal income has been increasing. But at the same time, the income gap between residents has been widening, the gap between the rich and the poor has become increasingly prominent, and the inequity of income distribution has become increasingly serious, which has aroused widespread concern from all walks of life, especially between urban and rural residents. The most serious problem is the unfair distribution of income, which affects the overall development of urban and rural areas and the realization of the goal of building a well-off society in an all-round way.
Taxation, as one of the important means to promote the fairness of income distribution among residents, is conducive to the government's adjustment of the distribution of interests among all strata, regions and industries, the realization of social fairness, and the healthy development of urban and rural economy. Therefore, it plays an important balance role in the process of national economic development. Give full play to the role of Taxation in improving the income distribution of urban and rural residents, narrow the income gap between urban and rural residents, and promote social equity.
On the basis of relevant literature and data, this paper analyzes the present situation of income distribution between urban and rural residents in China and its causes. From three aspects of income, consumption and savings, it is concluded that the income gap between urban and rural residents in China has been gradually widening since the reform and opening up. The reasons can be considered from two aspects: tax revenue. The non-tax aspects include the urban-rural dual economic and social structure, the urban-rural split household registration system, the rural social security system is not perfect and there are differences between urban and rural public goods supply. On the basis of the regression model, this paper analyzes the role of Taxation in promoting the fairness of income distribution between urban and rural residents from the aspects of tax revenue and tax structure, and concludes that the role of Taxation in promoting the fairness of income distribution among urban and rural residents has not been fully played, mainly because of the imperfect structure of the current tax system and the tax regulatory system in China. The system is not comprehensive, the specific tax system is imperfect and the tax collection and management deficiencies and other factors, and accordingly put forward the corresponding measures to improve, including changing the concept of Finance and taxation, optimizing the structure of the tax system; improving and improving related taxes; strengthening the tax collection and management system and improving the relevant supporting measures, in order to better play the tax It also helps to promote the fairness of income distribution between urban and rural residents, narrow the gap between urban and rural areas and achieve social equity.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.42
【参考文献】
相关期刊论文 前10条
1 江璐;;我国城乡收入差距影响因素分析[J];安徽农业科学;2012年03期
2 李实;岳希明;;中国城乡收入差距世界最高[J];理论参考;2005年04期
3 曾国安;胡晶晶;;论中国城市偏向的财政制度与城乡居民收入差距[J];财政研究;2009年02期
4 杨森平;周敏;;调节城乡收入差距的税收政策研究——基于我国间接税视角[J];财政研究;2011年07期
5 张玉周;;调节我国收入分配差距的财税政策研究[J];财政研究;2012年01期
6 王乔;汪柱旺;;我国现行税制结构影响居民收入分配差距的实证分析[J];当代财经;2008年02期
7 钱瑶;李鹤龄;;中国转型期城乡收入差距问题分析[J];当代经济;2012年16期
8 张新文;;我国财税手段调节居民收入分配的不足及其改进[J];河北经贸大学学报;2009年05期
9 茆晓颖;调节收入分配差距的财税政策分析[J];江海学刊;2005年03期
10 董再平;;促进我国收入公平分配的税收政策思考[J];经济研究参考;2011年71期
，本文编号：2197089
本文链接：https://www.wllwen.com/jingjilunwen/zhongguojingjilunwen/2197089.html
