Research On Fiscal And Tax Policy Of Narrowing The Income Distribution Gap Between Urban And Rural Residents

Since the reform and opening, with the gradually deepening of China’s economic system reform, economy has maintained a sustained, high-speed growth, at the same time, in terms of income distribution, the height of the traditional planned economy period average socialist distribution system is broken, the residents income distribution gap is widening. Urban and rural residents income distribution gap of our country’s overall income distribution gap is the biggest contribution, is the most important income distribution gap of our country. Modest widening of the income distribution can motivate economic subject, improve the efficiency of economic operation, but if the income gap too general, it will cause social unrest, impact on the overall situation of reform and opening up and stable. This needs to further deal with the income distribution relations, seek the balance of fairness and efficiency. The fiscal and taxation policy is the government to adjust urban and rural residents income distribution gap is one of the important means. Therefore, we should admit that the income gap between urban and rural areas is the premise of existence, Analysis of the current fiscal and taxation policy on the influence of income gap between urban and rural areas. On the basis of the exploration of narrow the gap between urban and rural residents income distribution of the fiscal and taxation policies accordingly.Firstly, introduced our country urban and rural residents income distribution situation; Secondly, from the residents’income gap between urban and rural areas-. consumption differences、savings and social security gaps in four aspects, describes the present situation of our urban and rural residents income distribution gap is too large and the existing problems, and analyzes the reasons for the formation of urban and rural residents income distribution gap; Again through using the successful experience of foreign regulation of urban and rural residents income distribution gap and construct econometric model, analyses the level and the fiscal expenditure structure of fiscal expenditure and tax income and tax structure on the influence of income gap between urban and rural areas, on this basis to find out the reason of the urban and rural income gap has widened the fiscal and taxation:According to the actual situation in our country, put forward to reduce the fiscal and taxation policy, suggestions of urban and rural residents income distribution gap in China, including intensify financial support agriculture, optimize the structure of financial support agriculture, perfecting social security system, and establish a personal income tax as the main body, various tax together with tax regulation system.