A Study On The Mechanism Of Poverty Reduction In China's Tax Policy

In recent years,the rapid economic growth to solve our absolute poverty problem has a great contribution.However,the poverty reduction effect is gradually reduced,the distribution of income inequality led to poor and low-income groups and did not fully enjoy the benefits of economic growth,the gap between rich and poor to further expand.The government should pay more attention to the economic interests of the poor while developing the economy.Only the economic interests of the poor can be effectively protected and the society can get real and harmonious development.Previously,poverty alleviation in China mainly tackled the problem of absolute poverty,and now the main problem is relative poverty.Tax has an important function of national macro-control,is to adjust the income,narrow the gap between rich and poor important policy instruments.This paper chooses the taxation system of our country to study the taxation system of our country,and makes a preliminary exploration on the tax reduction policy.The basic idea of ? ? this paper is to hope that the tax policy does not exacerbate the tax burden of the low-income class without damaging the basic life,and can effectively help the low-income groups to reduce poverty and provide the opportunity to support the growth of the poor Promote the fair distribution of income,narrow the gap between rich and poor,and build a harmonious tax purposes.This paper divides the tax reduction policy into two categories: one is to help the low-income earners reduce the tax burden through the tax reform of the specific taxes;the other is the preferential tax policy to promote the income of the low-income earners.In China,the tax reduction of absolute poverty is not large,but can play its unique regulatory function to balance the income distribution of all walks of life,narrowing the gap between rich and poor.By studying the tax reduction policy,improving the unfairness of the existing tax system and providing the opportunity to increase the income of the poor can benefit a wider population than the absolute population.Tax reduction policies should maximize the protection of the interests of low-income groups.This paper mainly includes the following parts: "Introduction" part,mainly on the research background and research significance of this article,and the tax on poverty policy research literature andthe practical application of tax reduction policies in China to sum up and evaluate The In the first chapter,"the general discussion of taxation and poverty reduction",the general meaning of poverty,the global and the present situation of poverty in China are discussed.Chapter 2,"Economic Growth and Poverty Reduction",focuses on the relationship between poverty and economic growth,taxation and poverty reduction policies,and the objectives and principles of taxation and poverty reduction,which is the theoretical basis for full-text analysis.The third chapter,"the collection of consumption tax",discusses the special consumption tax on the adjustment of the income distribution of residents,and its problems put forward some suggestions.Chapter IV "tax relief tax policy",from the farmers,urban low-income groups to start,talk about the relevant tax relief policy,especially for small micro-enterprises.Chapter 5 "reform of the tax reform system",mainly through the establishment of its development,functions,problems are discussed,and to explore.The last part of the article is a summary of the tax and poverty reduction policies and put forward some of the tax reduction policies need further study of the direction.Through the above discussion,this paper mainly draws the following conclusions:1,Consumer tax items obsolete,can not keep up with economic and social development.The provision of tax items is urgently needed.At the same time,the need to cancel part of the consumption tax items,low-income groups to reduce the consumption tax burden,effectively narrowing the gap between the gap between the rich and the poor tax relief policy.2,The general tax burden of Chinese farmers and the right is not equal.The tax burden of the peasants still needs to be further reduced;the tax reduction policy not only includes the abolition of the agricultural tax,but also plays a greater role in the production and life of the peasants,and makes the tax burden and the rights of the peasants as much as possible.3,The urban low-income class is not high real tax burden is unfair the current inequality in income distribution is the main reason for the widening gap between rich and poor.4,"Camp to increase" the general tax cuts but the actual difficulties in the first,and actively eliminate the value-added tax deductible invoices difficult to obtain unfavorable factors.Second,we must actively avoid tax risk.5,Tax reduction policies can not completely solve the problem of poverty but can be appropriate to protect low-income people.Tax reduction and poverty reduction policy is not only from the goal ofprotecting the interests of low-income earners,to optimize China's tax structure,improve the fairness and efficiency of taxation,balance the tax burden and tax rights are very meaningful different income class.The significance of tax policy research is not to help low-income people completely out of poverty through taxation,but how to use tax means to protect the basic interests of low-income groups from excessive taxation,and how to control taxes from the poor to create revenue growth opportunities to achieve income gap is too large,can not improve the country's distribution.From the above analysis and domestic and foreign poverty alleviation practice,the use of tax instruments should follow the principle of fairness,in different regions,industries and different taxpayers to achieve a reasonable allocation of tax burden,so as to play a role in tax cuts,promote economic growth and regulation Income distribution,narrowing the income gap.