“十二五”期间缩小城乡收入差距的税收政策研究

Research on Tax Policy of Narrowing Urban-rural Income Gap During the 12th Five-Year Plan

城乡收入差距是总体收入差距上升的主要原因和所有收入差距问题研究的核心。基于税收政策较强的包容性,尤其是个人所得税、财产税以及消费税的改革,使税收政策成为我国在"十二五"期间缩小城乡收入差距的有效宏观调控政策之一。

The urban-rural income gap is the main reason of the increase of overall income gap and the core of all income gap problems.Based on the strong inclusiveness of tax policy,the reform of personal income tax,property tax and consumption tax will greatly narrow the urban-rural income gap,thus effectively macro-control the urban-rural income gap during the 12th five-year plan in our country.