Research On Urban Housing Security Of Migrant Workers From The Perspective Of Fiscal And Taxation Law

In China's unique national conditions,China has a unique urban-rural gap,the gap between the east and the west of the economic phenomenon,this phenomenon drives China's rural labor force constantly from the west to the east transfer,transfer from rural to urban.More and more surplus rural labor transferred to non-agricultural industries and urban society,which shows that the growing contingent of migrant workers has become an important force in China's socialist modernization drive.Under the background of the new era,solving the housing problem of the new generation of migrant workers is the key to promoting the in-depth integration of urban and rural areas and promoting the quality of new urbanization.At present,the housing situation of the new generation of migrant workers in China is still in a dilemma.And the migrant workers into the housing system also need to be gradually implemented.There have been many studies at home and abroad on the issue of housing security,but mostly from finance,finance,social security,such as Angle,few from the perspective of law,especially from the Angle of the tax law system,a comprehensive discussion about this problem,but in real life,housing various aspects with the fiscal and taxation legal system has the close relation,which involves many issues such as the raising of security funds,the division of security functions,special transfer payments,and macrocontrol of taxation.It can be said that the protection of the basic residential rights and interests of migrant workers cannot be separated from the effective support of fiscal and taxation laws.Therefore,the author chooses this topic to discuss the housing security of migrant workers from the perspective of fiscal and taxation laws.This paper summarizes the current financial and tax laws and regulations related to the housing security of migrant workers in China,and puts forward Suggestions on financial laws and tax laws in combination with the relevant legislative experience of western developed countries,so as to better promote the housing security of migrant workers in China.The first chapter is the overview of migrant workers housing security.Firstly,this paper defines the concepts of migrant workers and housing security,and then introduces the core of this paper--migrant workers' housing security.Secondly,the paper expounds the connection and meeting point between the fiscal and taxation law and the housing security of migrant workers,and points out the practical significance of studying the housing security of migrant workers from the perspective of fiscal and taxation law,so as to pave the way for the discussion of this paper.The last part is the theoretical basis of housing security for migrant workers.This paper expounds the obligatory responsibility of the government for guaranteeing the housing security of migrant workers from four aspects,namely,the theory of public financial expenditure,fiscal egalitarianism,the principle of tax constitution and the principle of tax volume affordability.The second chapter is about the current situation and review of migrant workers' housing security from the perspective of fiscal and taxation law.This chapter is the focus of this paper.It systematically and comprehensively sorts out the current laws and regulations related to the housing security of migrant workers in China from the perspectives of financial law and tax law.On this basis,it summarizes and reviews the existing deficiencies and problems in the housing security of migrant workers in China's fiscal and taxation legal system.The third chapter is the foreign financial and tax legal system to the vulnerable groups housing security reference.This section uses the comparison research method,draw lessons from the United States,France,Germany,Singapore,South Korea and Japan in the finance and tax legal system according to the relevant provisions of the disadvantaged groups of housing,and summarizes on the basis of this,although not directly related to migrant workers abroad finance and tax law regulations,but migrant workers,in a sense,also is the social vulnerable groups,therefore,the reference to our country rural migrant workers housing security related question discussion is meaningful.The forth chapter is about how to improve the security of rural migrant workers 'housing by using the fiscal law.In response to the questions raised above and the reference to the good practices of other countries,the feasibility of fiscal law is put forward.