快速城镇化、收入分配与财税政策三者的协调

发布时间：2018-12-20 10:08

【摘要】：收入分配质量是新型城镇化质量的重要构成,长期以来我国快速发展的城镇化模式却影响了收入分配质量,对收入分配领域产生了较多的负面效应,背离了新型城镇化的制度设计目标,而这背后的重要原因是财税政策与城镇化科学发展不协调,政府间财力与事权的不匹配刺激了地方政府对快速城镇化发展模式的强烈偏好,城镇化增速轨迹的明显拐点与分税制改革在时间点上的吻合就是体现。因此,城镇化、收入分配与财税政策三者之间存在一定程度的连锁循环反应,需要妥善协调三者之间的内在联系,通过构建城镇化、收入分配与财税政策的协同体系,促进"以人为本"的新型城镇化发展。
[Abstract]:The quality of income distribution is an important component of the new type of urbanization. For a long time, the rapid development of urbanization mode in China has affected the quality of income distribution, and has produced more negative effects on the field of income distribution. It deviates from the system design goal of the new urbanization, and the important reason behind this is that the fiscal and taxation policy is not in harmony with the scientific development of urbanization, and the mismatch between the financial resources and the power of the government stimulates the strong preference of the local government for the rapid urbanization development mode. The obvious inflection point of urbanization growth track and tax distribution reform in time point is reflected. Therefore, there is a chain reaction between urbanization, income distribution and fiscal and taxation policy, so we need to coordinate the internal relations between them properly, and build a synergetic system of urbanization, income distribution and fiscal and taxation policy. To promote the "people-oriented" new urbanization development.
【作者单位】：中国社会科学院财经战略研究院;国家税务总局党校;中南财经政法大学中国收入分配研究中心;
【基金】：国家社科基金项目“现代财政制度框架下的地方税系研究”(项目编号:14BJY165)的阶段性成果中国博士后科学基金项目(项目编号:2014M550929)的支持
【分类号】：F299.21;F124.7;F812.0

【参考文献】