The Research Of Urban-Rural Income Gap In Guangxi Under The Perspective Of Fiscal And Tax

At present, our country is in the critical stage of building the comparatively well-off society. Solving the problem of income distribution appropriately is not only one of the basic goals of building the comparatively well-off society, but also the most urgent demands of the mass. Guangxi is the typical undeveloped western province of ethnic minorities, which the economy is relatively under-developed and the ethnic composition is complex. Although the growth of the economy is much more rapidly in recent years, the urban-rural income gap is still widening every year. The fairly and reasonably sharing of economic growth between urban and rural residents has attracted the attention of the society from all walks of life. The large income gap may lead to many negative effects, which can not be solved only by the market economy itself. Because of redistributive activities’ social and institutional, the government must intervene in solving the problem of unfair distribution of social income. Although the government can have a variety of policy options to solve the problem of income distribution gap, fiscal and taxation policies may plays an irreplaceable role.In this paper, we discuss Guangxi’s urban-rural income gap problem based on the point of fiscal and taxation policies, and make empirical analysis on the influence of current fiscal and taxation policies to urban-rural income gap of Guangxi. The followings are the empirical results:the current fiscal and taxation policies does not conducive to narrow the urban-rural income gap of Guangxi; a tendency of urbanization in the local fiscal expenditure has enlarged the urban-rural income gap; the most important cause of the expansion of urban-rural income gap of Guangxi is the slow growth of farmers’ income. And then this paper puts forward relevant policy suggestions based on the above conclusion:firstly, trying to apply for a leading and exploratory role to improve the local tax system in the framework of regional autonomy of ethnic minorities; secondly, increasing the strength of financial support on agriculture and promoting the development of urban and rural as a whole; thirdly, improving the rich peasants fiscal and taxation policies system which can speed up the farmers’ income growth.