Narrow The Urban-rural Income Gap Between The Fiscal Countermeasures

Recently, China's income difference between urban and rural residents is increasingly obviously and it has become a serious problem restricting the economic and social harmonious development and the overall- well-off society's realization. Many scholars have studied this problem from different perspectives, and have promoted lots of suggestions respectively. As an important measure for adjusting income distribution, fiscal and tax policy is in favor of increasing peasants' income and reducing the income difference between urban and rural residents. However, the effect of the present fiscal and tax policy in China is very limited and it has enlarged the income difference to some extent. So, our government of each level should rectify the policy according to the development in urban and rural areas. Because the income difference is a systematic project, reducing the difference also needs other social and economic policies to work together. This thesis mainly discusses the causes and countermeasures of public fiscal and tax theory. Also, it briefly discusses other causes and countermeasures. This thesis is divided into four parts as follows,The first part analyses the necessity and practicality of the fiscal-tax policy for reducing the income differentce. Then it defines the concepts of income and income distribution, concludes and analyses the former researchers' results, and then promote this thesis' standpoint and characters.The second part analyses the seriousness of the problem from the present condition and its influence. Presently, the difference exists not only directly in income level, financial asset, but also indirectly in consumption level and social security. When discussing the passive influences, the thesis analyses it from the social stability, consumption, manpower, industry's upgradation and the urban and rural integration.The third part mainly digs the problem's causes from fiscal and tax perspective. Defects in agriculture financing, education investment, social security and tax control are the causes for farmers' poor income and the differences between urbanand rural residents. The thesis also briefly discusses other causes, such as productivity, scissors difference, distribution reform, employment policy, etc.The forth part and the last part, promotes some countermeasures from the fiscal and tax and other perspectives. The thesis believes that we should perfect the public goods providing system in rural areas and unify the tax system between urban and rural areas. It also believes that other policy reform such as finance policy, price policy, industry policy; employment policy should be perfected to reduce the difference.