【摘要】：改革開放以來,我國經(jīng)濟(jì)快速發(fā)展,居民生活水平不斷提高,個人收入不斷增長,但與此同時,居民之間的收入差距不斷擴(kuò)大,貧富差距日益顯著,收入分配不公平的狀況日益嚴(yán)重,這引起了社會各界的廣泛關(guān)注。其中尤以城鄉(xiāng)居民之間的收入分配不公問題最為嚴(yán)重,影響了城鄉(xiāng)統(tǒng)籌發(fā)展和建設(shè)全面小康社會目標(biāo)的實(shí)現(xiàn)。如何縮小城鄉(xiāng)居民收入差距,成為當(dāng)前亟需解決的重大問題。 稅收作為促進(jìn)居民收入分配公平的重要手段之一,有利于政府調(diào)節(jié)各個階層、各個地區(qū)以及各個行業(yè)之間的利益分配關(guān)系,推進(jìn)社會公平目標(biāo)的實(shí)現(xiàn),促進(jìn)城鄉(xiāng)經(jīng)濟(jì)健康發(fā)展,在國民經(jīng)濟(jì)發(fā)展過程中起著重要的平衡作用。因此,要充分發(fā)揮稅收在改善城鄉(xiāng)居民收入分配狀況方面的作用,縮小城鄉(xiāng)居民收入差距,推進(jìn)社會公平。 在相關(guān)文獻(xiàn)資料和數(shù)據(jù)的基礎(chǔ)上,論文分析了我國城鄉(xiāng)居民之間收入分配的現(xiàn)狀及其原因,從收入、消費(fèi)和儲蓄三個層面得出了我國城鄉(xiāng)居民收入差距自改革開放以來總體上呈現(xiàn)逐漸擴(kuò)大的趨勢,究其原因可以從兩方面來考慮：稅收方面主要是城鄉(xiāng)二元稅制的存在、稅種設(shè)置不完善以及稅收征管不力等原因；非稅收方面包括城鄉(xiāng)二元經(jīng)濟(jì)社會結(jié)構(gòu)、城鄉(xiāng)分割的戶籍制度、農(nóng)村社會保障制度不健全以及城鄉(xiāng)公共產(chǎn)品供給存在差異等因素。而后,在城鄉(xiāng)居民數(shù)據(jù)資料的基礎(chǔ)上,建立回歸模型,從稅收收入和稅收結(jié)構(gòu)兩方面分析了稅收在促進(jìn)城鄉(xiāng)居民之間收入分配公平方面所起的作用,得出了稅收促進(jìn)居民收入分配公平的作用并未得到充分的發(fā)揮,這主要是由我國現(xiàn)行稅制結(jié)構(gòu)不健全、稅收調(diào)控體系不全面、具體稅收制度不完善以及稅收征管存在不足等因素造成的,并據(jù)此提出了相應(yīng)的完善措施,包括轉(zhuǎn)變財(cái)稅理念,優(yōu)化稅制結(jié)構(gòu)；健全和完善相關(guān)稅種；強(qiáng)化稅收征管體制建設(shè)以及完善相關(guān)配套措施等,以期能夠更好地發(fā)揮稅收促進(jìn)城鄉(xiāng)居民收入分配公平的作用,縮小城鄉(xiāng)差距,實(shí)現(xiàn)社會公平。
[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.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F124.7;F812.42

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