Discussion On Fiscal And Tax Policy Promoting Fair Distribution In Our Country

Fair distribution is the economic foundation and substantial content of justice in one society. It relates to economic stability and sustainable development. Since the opening-up and reform policy, along with the deepening of economic restructuring and the constant enhancement of economic development, the disparity of social distribution, especially the disparity of income distribution is in a gradual expansion. The phenomenon has already become one of the critical questions of social and economic life, raising attention from all walks of life. Fiscal and tax policy is an important tool of government macroeconomic management, as well as an essential method promoting fair distribution. So it should play more positive role in promoting fair distribution in our society. The 16 Fifth Plenary Session proposes that we should pay more attention to social justice and allow all people to share the reform and development achievements. The Seventeenth National Congress then points out clearly that a proper balance will be struck between efficiency and equity in both primary distribution and redistribution, with particular emphasis on equity in redistribution. Therefore, discussion on fiscal and tax policy promoting fair distribution in our country not only has its theory significance, but also has its profound practical significance.In this article, with the aid of western economic theory in fair distribution field as well as the policy and idea in socialism distribution sphere, I analyze the status quo of fair distribution in our country and its influence, then with the analysis of the main problems, I put forward some countermeasures and suggestions to improve our fiscal and tax policy promoting fair distribution in our country. I also apply the means of comparative analysis by analyzing the massive statistic data. This article is divided into five parts: Chapter One is an introduction, mainly introduces the purpose and significance of my research, the definition of fair distribution, relative researches both at home and abroad, the content and methods used in my research; Chapter Two mainly provides the theory basis for my research, including the review of classic western economic theory in fair distribution field, the policy and idea in socialism distribution sphere; With thorough analysis from massive statistic data, Chapter Three mainly analyzes the status quo of fair distribution in our country and its influence; Chapter Four presents the main problems of fiscal and tax policy promoting fair distribution from three aspects, which are transfer payment, the tax system, and social security; On the basis of the analysis in previous four chapters, Chapter Five puts forward some countermeasures and suggestions to improve our fiscal and tax policy promoting fair distribution in our country, including perfecting the transfer payment system, deepening tax reform and constructing tax system promoting fair distribution, improving social security system, increasing financial support for agriculture and optimizing the structure of expenditures, intensifying efforts to develop education, promoting employment and reemployment and so on.