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Research on Tax Policy of Promoting the Income Distribution Fairness of Urban and Rural Residents in China

Author: LiangNa
Tutor: GaoShuLan
School: Tianjin University of Finance and Economics
Course: Finance
Keywords: Residents’ Income Distribution Tax Effect Analysis Tax Policy
CLC: F124.7
Type: Master's thesis
Year: 2013
Downloads: 9
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Abstract

Since the reform and opening up, the economy develop rapid in China, and residents living standards continue to improve, personal income is growing constantly; but at the same time, the income gap between residents continuously extend, the gap between rich and poor is significantly, and conditions in the unfair income distribution is becoming more and more serious. Among them, the problem of urban and rural residents’unjust distribution of income is most serious, and has impacted on the development in urban and rural areas as a whole and the realization of building a well-off society’ goal in an all-round way. How to narrow the income of urban and rural residents’gap, has become one of the major issues of urgent need.As one of the important means of residents’ income distribution fairness, tax is the important lever of the government, which is used to adjust the interest distribution relationship of each class, each region and each industry, promote social justice and coordinated development of urban and rural economy, and in the process of national economic development plays an important role in balance. So, we should give full play to the role of tax in justing urban and rural residents income distribution, narrow the urban and rural areas’gap and realize the social fairness.On the basis of related literature and data, the paper analyses the present situation and the reasons of the urban and rural residents income distribution in our country, and obtain a result of urban and rural residents income gap of our country present widening trend in general since the reform and opening up from the viewpoints of income, consumption and savings; the reasons can be considered from two aspects:the tax factors mainly include the existence of urban and rural tax system, imperfect set of the specific tax, lack of tax collection and administration and so on; other factors mainly include the urban and rural dual economic structure of society, the intersected household registration system between urban and rural areas, unsound rural social security system, differences between urban and rural public products supply etc. After that, on the basis of data on urban and rural residents, the article set up regression model to analyze the tax’role in carrying forward urban and rural residents income distribution fairness from two aspects of total tax revenue and tax structure, and conclude that the tax has not been folly made use of the role of promoting the residents’ income distribution fairness; this is mainly caused by defects in our current tax system structure, unsound tax regulation system, imperfect tax system, lack of tax collection and administration and so on. after that the article put forward the corresponding improvement measures accordingly, it is included that we should shift the fiscal and taxation concept and optimize tax structure, improve and perfect the relevant taxes, strengthen the construction of tax collection and administration system and perfect the relevant supporting measures and so on, in order to better play the role of tax in making fairness of the urban and rural residents’ income distribution, reduce the gap between urban and rural areas, realize the social fairness.

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