Study On The Effect Of Agricultural Tax Reform On Income Growth Of Rural Residents In Luoyang City

The agricultural tax was completely abolished in 2006,which marked the deepening of China’s reform and opening up process.It is of great significance to evaluate the effect of the policy of completely abolishing agricultural tax.This paper first introduces the background and significance of the implementation of the comprehensive cancellation of agricultural tax in 2006,then introduces the domestic and foreign research review,and analyzes the innovation and shortcomings of this paper.Then it gives the concept of agricultural tax and the theoretical basis of its implementation.Then this paper uses the data of per capita disposable income of rural residents in Luoyang city from 1979 to 2020 to analyze the changes of rural residents’ income before and after the agricultural tax reform,and then introduces and analyzes the factors that limit the income of rural residents in Luoyang City.One is policy factors,including agricultural support,financial support and land policy,and the other is institutional factors.It includes the household registration system,the separation of workers and peasants,the income gap between urban and rural areas,and the factors of rural residents themselves,including the quality of labor force,the cost of education and the difficulty in seeing a doctor.Then the concept and model setting of breakpoint regression are introduced,and the policy effect of abolishing agricultural tax in 2006 is analyzed by using breakpoint regression model.The results show that there is a jump in the income level of rural residents in China in 2006,and the comprehensive cancellation of agricultural tax in 2006 achieved the goal of promoting the income growth of rural residents in Luoyang city.Finally,the research conclusion is drawn,one is to increase the income of rural residents in Luoyang city,the other is to alleviate social contradictions.In order to better promote and improve the income of rural residents in Luoyang city,improve people’s living standards,finally put forward the relevant countermeasures and suggestions,one is to transform the government function,two is to promote financial reform,three is to develop the township economy,four is to levy individual income tax.