城鄉(xiāng)收入差距適度化及其財稅政策研究
發(fā)布時間：2019-01-30 14:08
【摘要】：改革開放三十多年來,中國經(jīng)濟高速發(fā)展、日新月異,人民的生活水平不斷提高,城鄉(xiāng)居民的收入也大幅度提高,但是同時城鄉(xiāng)居民之間的收入差距也逐漸拉大,收入分配差距過大也日益成為我國當(dāng)前社會發(fā)展急需解決的經(jīng)濟社會問題。社會和諧是中國特色社會主義的本質(zhì)屬性。城鄉(xiāng)居民收入差距過大,勢必對社會的和諧和穩(wěn)定造成不利影響,挫傷社會成員的勞動生產(chǎn)積極性,阻礙經(jīng)濟效率的提高,會成為我國向更高層次發(fā)展的隱患。財政與稅收政策作為國家可以直接調(diào)節(jié)分配收入的有利手段,在使城鄉(xiāng)收入差距適度化,實現(xiàn)城鄉(xiāng)統(tǒng)籌發(fā)展具有不可替代的作用。一個完善的財政稅收制度可以給我國的經(jīng)濟發(fā)展提供良好的環(huán)境,還能夠充分發(fā)揮與調(diào)動國家的宏觀調(diào)控能力,進而促進我國社會和諧快速的發(fā)展。因此,研究如何使城鄉(xiāng)收入差距適度化及其應(yīng)該運用的財稅政策具有重要的戰(zhàn)略意義和現(xiàn)實意義。 本文首先介紹了選題的背景以及研究意義,回顧了國內(nèi)外學(xué)者的研究現(xiàn)狀,得到充分的啟發(fā),接著介紹了文章的研究方法以及思路,創(chuàng)新和不足。其次,介紹了城鄉(xiāng)收入差距適度化的理論分析,主要包括基本的概念定義、衡量方法手段以及城鄉(xiāng)收入差距適度化的界定標(biāo)準(zhǔn),提出了宏觀層面的城鄉(xiāng)收入差距適度化的基本手段。再次介紹了城鄉(xiāng)收入差距的現(xiàn)狀和影響,得出城鄉(xiāng)收入差距呈現(xiàn)擴大趨勢,以及城鄉(xiāng)收入差距過大會對我國造成的正面影響和負面影響,著重介紹了負面影響,還對財政制度在調(diào)節(jié)城鄉(xiāng)收入差距適度化方面進行了績效考察,得到財政支出和稅收收入提高會拉大城鄉(xiāng)收入差距,但是財政支出水平和稅收收入水平的提高則會縮小城鄉(xiāng)收入差距。緊接著,詳細分析了當(dāng)前我國城鄉(xiāng)收入差距產(chǎn)生的原因,有不可忽略的歷史淵源,重點分析了城鄉(xiāng)二元稅制、二元社會保障體制、二元財政投資體制以及財政支農(nóng)不足等財稅原因。最后,提出了城鄉(xiāng)收入差距適度化的財稅對策：第一,構(gòu)建公共財政,加大財政對農(nóng)村公共品的供給；第二,完善農(nóng)村教育；第三,健全城鄉(xiāng)社會保障體系；第四,完善稅收體系,使城鄉(xiāng)收入差距適度化。通過以上財政稅收政策建議的實施,相信城鄉(xiāng)收入差距一定可以調(diào)節(jié)有方,取得一定效果,讓城鄉(xiāng)居民都可以享受社會主義大家庭的勞動成果。
[Abstract]:Over the past 30 years of reform and opening up, China's economy has developed at a high speed and changed with each passing day. The standard of living of the people has been continuously improved, and the income of urban and rural residents has also increased substantially. But at the same time, the income gap between urban and rural residents has gradually widened. Too large income distribution gap has become an urgent economic and social problem in the current social development of our country. Social harmony is the essential attribute of socialism with Chinese characteristics. If the income gap between urban and rural residents is too large, it will inevitably have a negative impact on the harmony and stability of the society, which will dampen the enthusiasm of social members in labor production and hinder the improvement of economic efficiency, which will become a hidden danger for our country to develop to a higher level. As a favorable means for the government to directly regulate the distribution of income, fiscal and tax policies play an irreplaceable role in making the income gap between urban and rural areas moderate and realizing the overall development of urban and rural areas as a whole. A perfect financial and tax system can provide a good environment for the economic development of our country, and also can give full play to the national macro-control ability, and then promote the rapid development of social harmony in our country. Therefore, it is of great strategic and practical significance to study how to moderate the income gap between urban and rural areas and the fiscal and taxation policies that should be applied. This paper first introduces the background and significance of the topic, reviews the current research situation of scholars at home and abroad, and then introduces the research methods and ideas, innovations and deficiencies. Secondly, it introduces the theoretical analysis of the moderation of urban-rural income gap, including the basic definition of concept, the measure method and the definition standard of urban-rural income gap moderation. Put forward the macro-level income gap between urban and rural areas to moderate the basic means. After introducing the current situation and influence of urban-rural income gap, the author draws the conclusion that the urban-rural income gap is expanding, and the positive and negative effects of the rural-urban income gap on China, with emphasis on the negative impact, are introduced. The performance of fiscal system in adjusting the moderate income gap between urban and rural areas is also investigated. It is found that the increase of fiscal expenditure and tax revenue will widen the urban-rural income gap. But the level of fiscal expenditure and tax revenue will narrow the income gap between urban and rural areas. Then, it analyzes in detail the causes of the current income gap between urban and rural areas in China, has a historical origin that can not be ignored, and focuses on the analysis of the dual tax system in urban and rural areas, the dual social security system, Dual financial investment system and insufficient financial support for agriculture and other fiscal and tax reasons. Finally, the paper puts forward the appropriate fiscal and tax countermeasures of urban-rural income gap: first, to construct public finance, to increase the supply of public goods to rural areas; second, to improve rural education; third, to improve the urban and rural social security system; Fourth, improve the tax system and make the income gap between urban and rural areas moderate. Through the implementation of the above financial and tax policy suggestions, it is believed that the income gap between urban and rural areas can be adjusted well and achieve certain results, so that both urban and rural residents can enjoy the fruits of the labor of the socialist family.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F124.7;F812.42
本文編號：2418206
[Abstract]:Over the past 30 years of reform and opening up, China's economy has developed at a high speed and changed with each passing day. The standard of living of the people has been continuously improved, and the income of urban and rural residents has also increased substantially. But at the same time, the income gap between urban and rural residents has gradually widened. Too large income distribution gap has become an urgent economic and social problem in the current social development of our country. Social harmony is the essential attribute of socialism with Chinese characteristics. If the income gap between urban and rural residents is too large, it will inevitably have a negative impact on the harmony and stability of the society, which will dampen the enthusiasm of social members in labor production and hinder the improvement of economic efficiency, which will become a hidden danger for our country to develop to a higher level. As a favorable means for the government to directly regulate the distribution of income, fiscal and tax policies play an irreplaceable role in making the income gap between urban and rural areas moderate and realizing the overall development of urban and rural areas as a whole. A perfect financial and tax system can provide a good environment for the economic development of our country, and also can give full play to the national macro-control ability, and then promote the rapid development of social harmony in our country. Therefore, it is of great strategic and practical significance to study how to moderate the income gap between urban and rural areas and the fiscal and taxation policies that should be applied. This paper first introduces the background and significance of the topic, reviews the current research situation of scholars at home and abroad, and then introduces the research methods and ideas, innovations and deficiencies. Secondly, it introduces the theoretical analysis of the moderation of urban-rural income gap, including the basic definition of concept, the measure method and the definition standard of urban-rural income gap moderation. Put forward the macro-level income gap between urban and rural areas to moderate the basic means. After introducing the current situation and influence of urban-rural income gap, the author draws the conclusion that the urban-rural income gap is expanding, and the positive and negative effects of the rural-urban income gap on China, with emphasis on the negative impact, are introduced. The performance of fiscal system in adjusting the moderate income gap between urban and rural areas is also investigated. It is found that the increase of fiscal expenditure and tax revenue will widen the urban-rural income gap. But the level of fiscal expenditure and tax revenue will narrow the income gap between urban and rural areas. Then, it analyzes in detail the causes of the current income gap between urban and rural areas in China, has a historical origin that can not be ignored, and focuses on the analysis of the dual tax system in urban and rural areas, the dual social security system, Dual financial investment system and insufficient financial support for agriculture and other fiscal and tax reasons. Finally, the paper puts forward the appropriate fiscal and tax countermeasures of urban-rural income gap: first, to construct public finance, to increase the supply of public goods to rural areas; second, to improve rural education; third, to improve the urban and rural social security system; Fourth, improve the tax system and make the income gap between urban and rural areas moderate. Through the implementation of the above financial and tax policy suggestions, it is believed that the income gap between urban and rural areas can be adjusted well and achieve certain results, so that both urban and rural residents can enjoy the fruits of the labor of the socialist family.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F124.7;F812.42
【共引文獻】
相關(guān)期刊論文 前2條
1 周克清;毛銳;;稅制結(jié)構(gòu)對收入分配的影響機制研究[J];稅務(wù)研究;2014年07期
2 董麗霞;韓奕;;社會性支出與城市居民收入不平等關(guān)系研究[J];中國人民大學(xué)學(xué)報;2013年05期
相關(guān)博士學(xué)位論文 前1條
1 邱強;適應(yīng)主體功能區(qū)的財政轉(zhuǎn)移支付制度研究[D];廈門大學(xué);2014年
，本文編號：2418206
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