城乡居民收入分配差距及其财税政策应对

Urban and Rural Residents' Income Gap and the Relevant Fiscal and Taxation Policy Proposals

我国城乡居民在收入状况、基本生活状况、生活消费结构、财产来源结构方面都存在着差距。导致我国城乡居民收入分配差距扩大的原因包括社会保障的制度性缺陷、公共产品在城乡之间的供给不平衡、个人所得税制的设置不完善以及财产税体系的不健全。为了调节城乡居民收入分配差距,应建设老有所养、病有所医的公平服务社会;打破城乡二元体制,促进基本服务均等化;创新个人所得税设置,充分发挥个税调节功能;开征有效的财产税,激励青年一代工作热情。

There are many differences between China＇s urban and rural residents in income status, basic living conditions, con- sumption structure, structure of property＇s source. The reasons include social seeurity institutional defects, supply imbal- ance of public products between urban and rural areas, imperfeet personal income tax system and unsound property tax system. In order to adjust the income gap between urban and rural citizens, we should build fair social services, break the two element system to promote the equalization of basic service, innovate individual income tax to give full play to function of tax regulation and collect effective property tax levy to inspire young generation working enthusiasm.