A Study On The Fiscal Policy Of Expanding The Proportion Of Urban Middle Income Group In China

Since 2008,affected by the global economic crisis,China's economic growth is slowing,Chinese economy step into the new normal.On one hand,the country needs to change the pattern of economic development,and to stabilize economic growth by stimulating domestic demand.On the other hand,the social income distribution gap is big,the resulting social contradictions increasingly prominent,increased social instability.Middle-income groups plays a decisive role in alleviating social contradictions,maintain social stability,expanding domestic demand,promoting industrial upgrading and transformation of economic structure,the expansion of the proportion of middle-income groups become an important symbol of social civilization and progress.In recent years,China's economy achieved rapid growth,but the problem of large income distribution gap exists and has a tendency to worse.At present,the income distribution of our country perform "pyramid" type,rather than internationally advocated "olive" type,the proportion of middle-income groups in the level is low.This research from the perspective of fiscal policy,analysis fiscal policy for the influence degree of the proportion of the middle-income groups in urban areas of our country,combined with the empirical analysis results in expanding the middle-income groups problems and its reasons,proposed a bigger proportion of the middle-income groups in urban areas of our country's financial policy recommendations.This paper will be divided into six parts: the first part is the introduction.First proposed the selected topic background and research significance,then introduces the domestic and foreign about the definition,determination of the middle-income groups and corresponding policy Suggestions of literature,finally put forward the thesis,the research method and train of thought and innovation and deficiency.The second part introduces the basic theory of fiscal policy to expand the proportion of middle-income groups.the income distribution theory,including market failure theory,Keynesian theory of state intervention.Enlarging the proportion of the middle-income groups in urban areas of our country to provide a theoretical basis.The third part,the definition and measurement of our country's urban middle-income groups.Firstly introduces theconnotation and definition method of middle-income groups,and then use improved uniform method to determine the proportion of the middle-income group of our country town,according to the result analysis of the tendency of the proportion of the middle-income groups in urban areas of our country.The fourth part,fiscal policies in our country to expand the empirical study of urban middle-income groups in our country.Selection of individual income tax,science and technology of after-tax total spending accounts for the proportion of fiscal expenditure,social security accounts for the proportion of fiscal expenditure for variables,based on statistical yearbook data,a regression model for empirical research.The fifth part,this paper introduces our country's fiscal policy in expanding and causes of the problems of urban middle-income groups.The sixth part,according to the results of empirical analysis,at the same time,combining with the problem of fiscal policy in our country,from the tax system,fiscal expenditure,especially in science and technology expenditure and social security expenditure three aspects corresponding fiscal policy Suggestions are put forward.