本文選題：中等收入群體　切入點：等分法　出處：《遼寧大學(xué)》2017年碩士論文

【摘要】：2008年以來,受全球經(jīng)濟危機的影響,中國的經(jīng)濟增速逐步放緩,中國經(jīng)濟進(jìn)入新常態(tài)。一方面,國家需要轉(zhuǎn)變經(jīng)濟發(fā)展方式,通過拉動內(nèi)需來帶動經(jīng)濟實現(xiàn)穩(wěn)定增長。另一方面,社會收入分配差距大,由此引發(fā)的社會矛盾日益凸顯,加大了社會不穩(wěn)定性。中等收入群體在緩解社會矛盾、維護(hù)社會穩(wěn)定、擴大內(nèi)需、促進(jìn)產(chǎn)業(yè)升級和經(jīng)濟結(jié)構(gòu)轉(zhuǎn)型方面發(fā)揮著舉足輕重的作用,中等收入群體比重的擴大成為實現(xiàn)社會文明和進(jìn)步的重要標(biāo)志。近年來,我國經(jīng)濟總量實現(xiàn)快速增長,但是收入分配差距大的問題卻一直存在并有嚴(yán)重化的趨勢�，F(xiàn)階段,我國居民收入分布呈現(xiàn)“金字塔”型,而非國際上倡導(dǎo)的“橄欖”型,中等收入群體比重處于較低水平。本文從財政政策的角度,研究財政政策對于我國城鎮(zhèn)中等收入群體比重的影響程度,分析財政政策在擴大中等收入群體方面存在的問題及其產(chǎn)生的原因,結(jié)合實證分析結(jié)果提出擴大我國城鎮(zhèn)中等收入群體比重的財政政策建議。本文共分為六個部分:第一部分是緒論。首先提出了選題背景和研究意義,然后介紹國內(nèi)外的關(guān)于中等收入群體的界定、測定及對應(yīng)政策建議的文獻(xiàn),最后提出論文的研究方法、思路與創(chuàng)新、不足之處。第二部分介紹財政政策擴大中等收入群體比重的理論基礎(chǔ)。包括市場失靈理論、收入分配理論、凱恩斯國家干預(yù)理論,為研究擴大我國城鎮(zhèn)中等收入群體比重提供了理論基礎(chǔ)。第三部分,我國城鎮(zhèn)中等收入群體的界定和測量。首先介紹了中等收入群體的內(nèi)涵及界定方法,然后選用改進(jìn)的等分法測定了我國城鎮(zhèn)的中等收入群體比重,并根據(jù)結(jié)果分析我國城鎮(zhèn)中等收入群體比重的變化趨勢。第四部分,財政政策擴大我國城鎮(zhèn)中等收入群體的實證研究。選取個人所得稅稅額占稅收總額的比重、科技支出占財政支出的比重、社會保障支出占財政支出的比重為變量,以國家統(tǒng)計年鑒的相關(guān)數(shù)據(jù)為基礎(chǔ),建立回歸模型進(jìn)行實證分析。第五部分,介紹我國的財政政策在擴大城鎮(zhèn)中等收入群體方面存在的問題及原因。第六部分,根據(jù)實證分析結(jié)果,同時結(jié)合我國財政政策存在的問題,從稅收體制、財政支出特別是科技支出以及社會保障支出三個方面提出相應(yīng)的財政政策建議。
[Abstract]:Since 2008, China's economic growth has slowed and the economy has entered a new normal as a result of the global economic crisis.On the one hand, the country needs to change the mode of economic development, through stimulating domestic demand to drive the economy to achieve stable growth.On the other hand, the social income distribution gap is large, resulting in increasingly prominent social contradictions, increasing social instability.Middle-income groups play an important role in alleviating social contradictions, maintaining social stability, expanding domestic demand, promoting industrial upgrading and economic restructuring.The expansion of the proportion of middle-income groups has become an important symbol of social civilization and progress.In recent years, China's total economic volume has achieved rapid growth, but the problem of large income distribution gap has always existed and has a serious trend.At present, the income distribution of Chinese residents is "pyramid" type, not "olive" type advocated internationally, and the proportion of middle income group is at a low level.From the perspective of fiscal policy, this paper studies the influence of fiscal policy on the proportion of middle income groups in cities and towns in China, and analyzes the problems existing in the expansion of middle income groups and the reasons for its emergence.Based on the results of empirical analysis, this paper puts forward some suggestions on the fiscal policy of expanding the proportion of middle income groups in cities and towns in China.This paper is divided into six parts: the first part is the introduction.Firstly, the background and significance of the research are put forward, then the domestic and foreign literature on the definition, measurement and corresponding policy recommendations of the middle-income group are introduced. Finally, the research methods, ideas and innovations of the paper are put forward.The second part introduces the theoretical basis of fiscal policy to expand the proportion of middle-income groups.It includes the theory of market failure, income distribution and Keynesian state intervention theory, which provides a theoretical basis for the study of expanding the proportion of middle income groups in cities and towns in China.The third part, the definition and measurement of middle-income groups in cities and towns in China.This paper first introduces the connotation and definition method of middle income group, then selects the improved equal partition method to measure the proportion of middle income group in cities and towns of our country, and analyzes the changing trend of the proportion of middle income group in cities and towns of our country according to the result.The fourth part, the fiscal policy expands our country town middle income group's demonstration research.The proportion of personal income tax to total tax, the proportion of science and technology expenditure to financial expenditure, the proportion of social security expenditure to financial expenditure are selected as variables, and the relevant data of national statistical yearbook are taken as the basis.Establish a regression model for empirical analysis.The fifth part introduces the problems and reasons of our country's fiscal policy in expanding the urban middle income group.The sixth part, according to the empirical analysis results, combined with the existing problems of fiscal policy in China, from the tax system, fiscal expenditure, especially science and technology expenditure and social security expenditure three aspects of the corresponding fiscal policy recommendations.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F124.7;F812.0

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