城乡一体化的财税体制探索

Probing and Integration of Two Kinds of Taxation,Financial Expenditure System and Social Security System between Urban and Rural

“三农”问题尤其是农民收入增长缓慢问题,及由此导致的城乡差距进一步扩大,从财税体制方面来看,这与我国现行的城乡两套税制、差别的财政支出制度和社会保障制度有关。按照统筹城乡经济社会发展的要求,本文探讨建立城乡一体化的财税体制。

The low growth rate of Chinese farmers＇ income has broadened the gap between town and country. It becomes main obstruction in solving Chinese three problems about agriculture, rural area and farmer. Form public finance perspective, it also has some relation with two different kinds of taxation, financial expenditure system and social security system between urban and rural. According to the requirement of planning development between town and country as a whole, this thesis make a try to create and integration of two kinds of taxation,financial expenditure system and social security system between urban and rural.