Efficiency Evaluation And Optimizing Path Of Direct Taxation To Regulate The Income GAP Between Urban And Rural Residents

Since 1978,China has entered a period of rapid economic development.In these forty years,the per capita income of residents has been greatly improved.At the same time,the problem of excessive income disparity has become more acute.To achieve common prosperity is the fundamental principle of China's socialism,so we must pay attention to this issue.In this case,one of the most commonly used and most effective means of regulating income distribution is taxation.The direct tax has the characteristics that the tax burden is difficult to pass,and it is a powerful tool for regulating the income distribution gap in tax regulation.Therefore,this paper believes that it is of great theoretical and practical significance to explore the efficiency of direct tax adjustment income distribution gap.This paper will measure the efficiency of the direct tax adjustment of urban and rural residents in the 30 provinces and cities in China in 2016 and 2017.In order to make the efficiency data obtained in this paper more objective and accurate,the author hopes to eliminate the influence of random error and external environmental factors as much as possible.The three-stage DEA method can effectively eliminate the effects of environmental variables and random errors when dealing with such multi-input and multi-output problems,so this method will be used in this paper.The results show that the efficiency level of China's direct tax regulation of income distribution gap is greatly affected by environmental factors,among which industrialization level,urban pension insurance coverage,and employee ownership structure have a significant impact on it.This paper believes that to improve the efficiency level of China's direct tax adjustment income distribution gap,we need to start from several aspects.On the one hand,we must improve the coverage rate of China's old-age insurance,improve the provincial level,and gradually over-provision to the whole country;on the other hand,increase the proportion of middle-income residents in China,optimize the structure of employee ownership,and improve the overall income level of residents;finally,the collection and management capacity of tax authorities needs to be strengthened.At the same time,improve related facilities.