Study On Taxation Policies To Promote Urban And Rural Overall Development

With the development of social economy, there still exists non-balanced development issue between urban and rural. How to coordinate the rural and urban development, and to promote overall economic and social development in urban and rural areas are the important one of many issues confronted with our country. Meanwhile, the government attaches great importance to rural and urban balanced development. The 2010 Central Agriculture Rural Work Conference makes it clear that promoting overall economic and social development in urban and rural areas should still play a big role in building well-off society, and that the efforts to promote urban and rural overall development should continue to be increased.During the process of national economic development, tax functions as a regulator of the economy, and plays a lever role in regulating macro-economy. Taxation has the inevitable close relationship with urban and rural development. Tax is one of levers to promote overall economic and social development in urban and rural areas.However, because of due tax structure, tax does not fully function as one lever in regulating the economy. On the contrary, it enlarges economic and social gap between urban and rural, and restricts the development of rural economy. During the process of coordinating urban and rural overall development, it is necessary that tax should play a lever role in regulating macro-economy, in order to gradually narrow the gap between urban and rural, and to promote overall development of urban and rural social undertakings. According to the scientific concept of development, it need constantly improve the taxation policy to promoting urban and rural overall development, and increase efforts to coordinate urban and rural development. This is the necessary requirement of achieving the integration of urban and rural areas. Taxation policy that promotes urban and rural overall development is of not only great theoretical significance, but only great practical significance and practical value.The essay selects "study on taxation policy to promote urban and rural overall development-with Jiangxi as a case" as the subject. By means of standard analysis, from the angle of taxation policy and urban and rural overall development, the essay in theory explain the basis of taxation policy to promote urban and rural overall development, and from a practical point of view the essay shows the necessity and feasibility of taxation policy to promote urban and rural overall development, in addition, it elaborates on the connotation of urban and rural overall development, and taxation policy correlation theory. By adopting empirical analysis method, the essay makes analysis of current problems existing in urban and rural overall development in Jiangxi province. With Eviews3.1 software, it makes empirical analysis of tax and the gap between urban and rural areas, so as to promote urban and rural overall development. By means of document analysis, and by the combination of inductive method and deductive method, the essay summarizes the practical experience abroad from foreign practice of taxation policy to promote urban and rural overall development. Meanwhile, combining actual situation, the essay from the macro perspective puts forward the guidelines and principles of taxation policy to promote urban and rural overall development, and also makes proposals of some feasible suggestions of taxation policy to promote urban and rural overall development from the micro perspective.The thesis is divided into six parts, and its structure arrangement is as follows:The first part, Introduction. It mainly includes the background and significance of selected topic, literature review status at home and abroad, research ideas and methods, and innovation and weaknesses. The second part, Theoretic analysis of taxation policy to promote urban and rural overall development. It elaborates on the theory and connotation of urban and rural overall development, taxation policy correlation theory, and the necessity and feasibility the development of taxation policy to promote urban and rural overall development。The third part, Inequality of rural and urban development with its reasons in Jiangxi. Firstly, it analyzes current problems existing in urban and rural overall development in Jiangxi province, mainly including widening gap between urban and rural income and consumption, widening gap between urban and rural savings, widening gap between urban and rural employment. Secondly, it analyzes the reasons for the formation of urban-rural gap in Jiangxi, mainly from the urban-rural dual structure, historical reasons, and aspect of reality. The fourth part, Analysis of taxation policy to promote urban and rural overall development in Jiangxi. Firstly, it analyzes the taxation policy which forms gap between urban and rural areas in Jiangxi. Secondly, it makes empirical analysis of tax and urban-rural gap. The fifth part, Overseas experience from foreign practice of taxation policy to promote urban and rural overall development. Taking United States, France and Britain for example, it analyzes foreign practical practice of taxation policy to promote urban and rural overall development, and summarizes the experiences of these countries to promote urban and rural overall development in China. The sixth part, Proposals of taxation policy to promote urban and rural overall development. Firstly, the paper brings forward the guidelines and principles of taxation policy to promote urban and rural overall development. Secondly, the paper puts forward suggestions for taxation policy to promote urban and rural overall development, from the angle of perfecting the existing tax system and other agriculture-related tax incentives.