發(fā)布時間：2018-03-07 07:37

  本文選題：城鄉(xiāng)收入差距　切入點：基尼系數(shù)　出處：《江西財經(jīng)大學》2013年碩士論文　論文類型：學位論文

【摘要】：改革開放三十年，尤其是近幾年來，受益于中國經(jīng)濟的不斷發(fā)展，城鄉(xiāng)居民的收入不斷提高，但收入差距的擴大拉低了人們的幸福感。近日，國家統(tǒng)計局公布了2012年中國基尼系數(shù)為0.474，高于全球的平均水平，這也客觀反映出居民收入差距較大的現(xiàn)實。十八大溫家寶總理的政府工作報告提到了全面建成小康社會、實現(xiàn)中華民族偉大復興的“中國夢”，這其中就包涵對統(tǒng)籌城鄉(xiāng)發(fā)展、縮小城鄉(xiāng)差距的要求。不能只重視城市、忽視了農(nóng)村，只重視工業(yè)、忽視了農(nóng)業(yè)，只重視城市居民收入提高、忽視了農(nóng)民增收。許多學者和專家從不同角度分析了城鄉(xiāng)收入差距問題，并且提出了很多有針對的性對策。由此可見，城鄉(xiāng)收入差距問題成為了理論界和政府關(guān)注的焦點。2012年江西省農(nóng)村居民人均純收入為7828元,城鎮(zhèn)居民人均可支配收入達到19860元，城鄉(xiāng)居民收入比為2.54。江西省城鄉(xiāng)收入差距的持續(xù)擴大，影響和制約著江西城鄉(xiāng)經(jīng)濟的統(tǒng)籌協(xié)調(diào)發(fā)展、共同富裕的實現(xiàn)和小康社會的全面建設(shè)。財稅政策作為調(diào)節(jié)收入分配的一個重要手段，理應(yīng)在縮小城鄉(xiāng)收入差距上發(fā)揮應(yīng)有的作用，但目前調(diào)節(jié)的作用和政策的選擇有限，，因此從理論和實踐的角度探索可行的財政支出政策和稅收政策來縮小城鄉(xiāng)收入差距和促進公平分配就具有十分重要的意義。本文研究江西省城鄉(xiāng)收入差距的現(xiàn)狀，深入剖析這一現(xiàn)狀背后的體制和政策原因，并提出解決這一問題的財政支出和稅收對策。 本文的研究內(nèi)容主要包括以下幾個方面:第一部分為導論，首先介紹研究的背景、實踐意義和理論意義；其次分別綜述了國內(nèi)外關(guān)于收入分配理論和城鄉(xiāng)收入差距的研究現(xiàn)狀，梳理了影響城鄉(xiāng)收入差距擴大的原因和縮小收入差距的政策，同時說明了本文所用的研究方法、創(chuàng)新點及不足；第二部分闡述收入分配相關(guān)的理論，對城鄉(xiāng)收入差距進行了界定，并介紹了衡量城鄉(xiāng)收入差距的指標，最后分析了財稅政策調(diào)節(jié)城鄉(xiāng)收入差距的的可行性和必要性；第三部分從橫向和縱向兩方面考察了江西城鄉(xiāng)收入差距的現(xiàn)狀，本文選用了城鄉(xiāng)收入比和城鄉(xiāng)差別的基尼系數(shù)來衡量江西省城鄉(xiāng)收入差距，得出江西省城鄉(xiāng)收入差距呈現(xiàn)出不斷擴大的趨勢；同時從多種角度考察了城鄉(xiāng)差距，梳理了城鄉(xiāng)收入差距產(chǎn)生財稅原因和其他原因，為進一步制定縮小城鄉(xiāng)收入差距的財稅政策提供更多的參考。第四部分用計量工具實證分析了江西省的財政收支對這一差距的影響，定性分了城鄉(xiāng)教育支出和社會保障支出方面存在的不足，同時也從稅制結(jié)構(gòu)、直接稅和間接稅的角度分析了稅收政策對城鄉(xiāng)收入差距的影響，從而分析得出江西財政支出政策存在的問題以及稅制稅種在調(diào)節(jié)收入分配方面仍存在局限；第五部分針基于前面的分析，從財政支農(nóng)政策、統(tǒng)籌城鄉(xiāng)教育和社會保障支出等方面提出了縮小城鄉(xiāng)收入差距的財政支出政策，并提出了完善各個稅種的政策建議以及支持農(nóng)業(yè)產(chǎn)業(yè)化和農(nóng)民創(chuàng)業(yè)的稅收優(yōu)惠政策。
[Abstract]:Thirty years of reform and opening up, especially in recent years, the continuous development of Chinese benefit from the economy, the income of urban and rural residents continue to improve, but the income gap between the lower people's well-being. Recently, the National Bureau of Statistics announced in 2012 China Gini coefficient is 0.474, higher than the average level of the whole ball, this is also the objective reflects the reality of large income difference. The eighteen Prime Minister Wen Jiabao said the government work report, a comprehensive well-off society and realize the great rejuvenation of the Chinese nation "China dream", which includes the development of urban and rural areas, narrowing the gap between urban and rural areas. Not only pay attention to the neglect of the rural city, and only pay attention to the industry. The neglect of the agricultural income, only pay attention to city residents improve, ignoring the farmers' income. Many scholars and experts analyzed the problem of income gap between urban and rural areas from different angles, and has put forward a lot of measures for the Thus, the income gap between urban and rural per capita net income of rural residents has become the focus of attention in Jiangxi province.2012 theory and the government's annual 7828 yuan, per capita disposable income of urban residents reached 19860 yuan, the income of urban and rural residents in Jiangxi province is 2.54. the urban-rural income gap continued to widen, influence and restrict the coordinated development of urban and rural economy in Jiangxi the overall construction of the realization of common prosperity and well-off society. Fiscal policy as an important means of regulating the distribution of income, should play an important role in narrowing the income gap between urban and rural areas, but the role of regulating and policy options are limited, so from the perspective of theory and practice to explore the feasible fiscal expenditure policy and tax the policy is of great significance to narrow the urban-rural income gap and promote fair distribution. The current income gap between urban and rural areas of Jiangxi Province in this paper, deep into the section The institutional and policy reasons behind this situation are analyzed, and the financial expenditure and tax countermeasures to solve this problem are put forward.
The main contents of this paper include the following aspects: the first part is the introduction, introduces the research background, theoretical and practical significance; secondly the research status at home and abroad on the theory of income distribution and income gap between urban and rural areas were summarized, combing the reasons affecting the urban-rural income gap widening and narrowing the income gap policy, at the same time the research methods used in this paper, innovation and deficiencies; the second part describes the income distribution theory, the definition of the income gap between urban and rural areas, and introduces the measure of the urban-rural income gap index, finally analyzes the feasibility and necessity of tax policy to adjust the income gap between urban and rural areas; the third part from two aspects of horizontal and vertical investigation of the income gap between urban and rural areas of Jiangxi, the Gini coefficient of urban and rural income ratio between urban and rural areas and to measure the income of urban and rural areas of Jiangxi Province That gap, the income gap between urban and rural areas of Jiangxi province showed a growing trend; at the same time from the perspective of the various gap between urban and rural areas, taxation and other reasons have combed the income gap between urban and rural areas, in order to provide more reference for further development of fiscal policy to reduce the urban-rural income gap. The fourth part analyzes the impact of fiscal revenue of Jiangxi Province on the the gap between the empirical qualitative with quantitative tools, the problems of urban and rural education expenditure and social security expenditure, but also from the tax structure, direct and indirect tax analysis of the impact of tax policy on the income gap between urban and rural areas, to analyze existing problems of Jiangxi fiscal expenditure policy and tax system taxes are limited in adjusting income the distribution of the fifth part; needle based on the above analysis, from the policy of financial support for agriculture, urban and rural education and social security expenditure etc. This paper puts forward the fiscal expenditure policy to narrow the income gap between urban and rural areas, and puts forward policy recommendations for improving all kinds of taxes, as well as preferential tax policies to support agricultural industrialization and farmers' entrepreneurship.

【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.0;F124.7

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本文編號：1578497