A Study On Fiscal And Tax Policy Of Antipoverty In The Urban Areas

Fiscal and tax policy is an important part of public antipoverty policy system. This dissertation aims to develop an independent and integrated framework for urban antipoverty fiscal and tax policy, and then analyze and discuss, on this basis, the progress achieved so far and future development of China's urban antipoverty policy in public finance and tax.As regards to the research on urban antipoverty fiscal and tax policy, no systematic structures of theories or views have been formed by the Chinese academic circle, which to a large extent weakens our capability to analyze and judge. On the one hand, practices of antipoverty policy not only help to solve the pressing issues faced by cities, but also enlighten the antipoverty work in towns and villages with its lessons and experiences. Therefore, a comprehensive and systematic analysis of the core of a city's antipoverty policy system-fiscal and tax policy, carries a great realistic significance. On the other hand, as antipoverty is a domain closely connected with the social justice, rethinking on poverty and antipoverty and proposing possible public polices based on this are also of theoretical significance.The dissertation deals with a series of topics related to urban antipoverty fiscal and tax policy such as: the definition and characteristics of poverty, the theoretical basis and international practices of fiscal and tax polices versus urban antipoverty, the status quo and cause of China's urban poverty, China's fiscal expenditure policy and tax policy related to urban antipoverty. The theoretical framework and policy conclusions provided by this article positively try to contribute to and enrich the inadequate research on urban antipoverty fiscal and tax policy made by Chinese scholars so far. What's more, the author's independent thinking and innovation are reflected well in the summarization of the theoretical basis of fiscal and tax policy and urban antipoverty, the analysis of the status quo and cause of China's urban poverty, the assessment of urban social welfare system, and the bold suggestion on optimal tax policy and practices. However, the lack of access to certain data impedes the elaboration of some points in greater depth. Besides, the analysis of certain issues lacks sufficient empirical support.