基于来源视角的城乡居民收入差距与财税制度选择

The Income Gap between Urban and Rural Residents and Selection of Fiscal and Taxation Systems Based on the Source Perspective

2001年以来,随着工业反哺农业政策的实施,农民的工资性收入、经营性收入、转移性收入和财产性收入均有所增加,城乡基尼系数逐渐下降。但是,以流转税为主的税制结构和现行财税制度仍制约着城乡居民收入差距的进一步缩小。因而,为增强财税制度调节城乡居民收入的作用,应构建以所得税为主的税制模式,完善增值税和个人所得税,健全房产出租的税制体系,开征资本利得税并增加财政"三农"支出。

With the implementation of policies on industry-nurturing-agriculture in 2001,the wage income,operational income,transferred income and property income for rural residents have increased,and the urban and rural Gini coefficient has gradually decreased.However,the structure of tax system with turnover tax as the main tax and the existing fiscal and taxation systems still restrain the further narrowing of income gap between urban and rural residents in China.Therefore,to enhance the regulations of fiscal and taxation systems for urban and rural residents' incomes,it needs to build a tax system pattern with the income tax as the main tax,improve value-added tax and personal income tax,improve the tax system for real estate leasing,introduce capital gains tax and increase the fiscal expenditures for agriculture,rural areas and farmers.