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Study on Tax Policy of Coordinating Urban-Rural Development in China

Author: LiuZuo
Tutor: ChengQian
School: Southwestern University of Finance and Economics
Course: Finance
Keywords: Make an integrated Plan Coordinating Urban-Rural Development Tax Policy
CLC: F123
Type: Master's thesis
Year: 2009
Downloads: 196
Quote: 2
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Abstract

Ⅰ.Main contents and viewpointWith the development of the economy and the advancement of the society, the imbalanced development in urban and rural areas is appearing day after day. The enlarged gap between urban and rural areas becomes the focus of our society, and also forms the main obstacle of realizing the well-off society and founding the socialism harmonious society. 16th CPC National Congress has explicitly proposed the target of coordinating urban-rural development, and realizing the integrated development of urban and rural areas. Later, the 17th CPC National Congress illustrates the act in detail. It is true that the coordination of urban-rural development makes much sense. In the circumstances, how to achieve the coordinative development of the urban-rural areas and how to shorten the gap is what we should study today.In the socialist market economy, as an important lever of regulating the economy, tax policy is bound to become a necessary tool to realize the coordinative development of urban and rural areas. In the process of coordination, in order to achieve industrial-led agriculture development and city-led rural development, to optimize the allocation of resources, to facilitate the comprehensive development of urban and rural areas, we have to analyze the current tax policy in an angle of adjusting the dual tax structure. We should display the distribution and redistribution function of the tax policy to create good conditions for coordinating the development of the urban and rural areas. The article analyzes the question on the side of the tax policy, on the basis of analyzing the coordinative development of the urban and rural areas; it brings about the existing difficulties of the coordinative development of the urban and rural areas. By the absorption of the foreign experiences, it gives some valuable suggestions on the improvement of the urban-rural coordinative development. The paper is made up of five coherent parts:Preface: It mainly includes the background and significance of the study; the major achievements at home and abroad of the study; the structure of the article; the methods, Inadequate, and innovation of the research.Chapter one: The Analysis of the theory on coordinating urban-rural development and the basis of this policy. Four parts are as follows: First, the coordinative development of the urban-rural areas is to serve the construction of the one layer economic structure and the realization of the joint development of the economy and the society. It can be achieved through the coordination of the construction of the urban-rural system, the development of urban-rural economy, the protection of the urban-rural environment and the reconstruction of the socialism new rural area. Second part is the analysis of the theoretical basis of the coordination policy. The coordination of the development of the urban and rural areas can settle the complex economic interests of the two areas, alleviate the instabilities in the change of the economy and promote the reform of the economic system, optimize the allocation of resources, promote the process of the urbanization, realize the sustainable development of the county, shorten the gap of the urban and rural areas. Third, various policies are the tools to improve the development. Through making the proper fiscal, financial and employment policies, the coordinative development can be achieved. Forth, tax policy is the important tool of the country to influence and adjust the economy. Using it properly can promote the construction of the new rural area in china and play an effective role.Chapter two: The discussion of the formation, the reform, the impact of the dual tax policy and the influence of the dual tax policy to our urban-rural coordinative development. It is the industrial policy which was establish at the beginning of the found of PRC and some urban-rural division policy that lead to the formation and the strengthen of the dual economy structure, which gave birth to the dual fiscal policy and dual tax policy. The dual tax reformation experienced three stages: from 1950 to 1979, industrial and commercial tax system changed to single tax system, which was too simplified to improve the development of the capacity of coordination. On the other side, agriculture tax reform played some effective roles in the development; from 1980 to 1993, the reform of the industrial and commercial tax system fulfill its function of adjustment, but in case of the small scale of the regional tax, coordination of the regional government was adversely affected. Furthermore, because of the sole agriculture tax, the development of the rural area was adversely affected, which widen the gap of the urban and rural areas. From 1994 to now, the reform of the industrial and commercial tax system promotes the development of the urban economy. The simplified agriculture tax eliminated at last, which promote the development of the rural economy. These dual measures create conditions to the coordination of the urban-rural development. Though we have adjusted many aspects in China’s tax system and tax policy, tax policy still has the dual characteristics. This made the urban-rural develop in different tax policy environment, and continue to pull big gap between the urban and rural in economy, industrial, structure, employment, environmental protection, and so on. As a result, it has become an urgent requirement that China’s current urban and rural tax policy needs necessary adjustments to coordinate the development of urban and rural areas.Chapter three: The discussion of the main experiences and practices of tax policy on coordinating the development of urban-rural areas at home and abroad. What we can learn from the experiences are: using the tax policy, put emphasis on the primary sector to promote the coordinative development of the tertiary sector, so as to achieve the integration and the complementary of the urban and rural economy; lay the emphasis of tax policies on supporting organization reforms of agricultural production , improve the productivity of agricultural production, enhance the competitiveness of the agricultural sector, so that the rural economy will have the condition of developing together with the urban economy; establish tax policy to support of the development of the tertiary sector, and encourage self-employment among the unemployed, so as to solve the unemployment in both the urban and rural areas; play the role of regulation of tax policy to protect the environment to coordinate the economy and environmental development of the urban and rural areas.Chapter four: The improvement of tax policy related to coordinating urban-rural development in China. Three parts are included: Firstly, give some suggestions to the focus of tax policy of supporting the coordinative development of urban and rural focus.Secondly, explore in what aspects tax policy can promote coordinative development of urban and rural industries, employment, environment and the foundation the new countryside under the adjustment of dual tax system. Including: promoting large-scale and specialized agriculture so as to meet the needs of the development of modern agriculture; encouraging secondary and tertiary sectors to create the conditions for development of primary sector; creating employment for urban and rural areas by supporting the development of the tertiary sector ; promoting the transition of rural surplus laborers to improve the employment of the farmers; encouraging enterprises to try on the energy-saving reduction ; promote the development of recycling economy; preventing pollution’s transition between urban and rural areas so as to protecting the environment of the rural area; promoting the building of new countryside through the development of the rural economy and the upgrading of the living conditions in rural areas.Finally, establish unified urban and rural tax system gradually. In an analysis of reformation and achievement of the establishment of unified urban and rural tax system, give some suggestions to unified value-added tax, consumption tax, enterprise income tax, land tax and so on.Ⅱ.Major contribution:The contribution of this article mainly contains: using economic restructuring, urbanization, sustainable development, and the theory of a harmonious society to analyzing the trend of urban and rural development, and stating the effect of tax policy in this section; analyzing the reasons for the formation of gap between urban and rural areas in a view of dual tax policy; give some suggestion of how to adjusting tax policy to the promotion of coordinating the development of urban and rural areas.

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