城乡“剪刀差”对收入分配的影响与财税法规制

Impact of Urban-Rural “Scissors Difference” on Income Gap and Finance and Tax Law Regulation

城乡收入分配差距不断扩大,"剪刀差"现象的存在是一个重要因素。从"剪刀差"概念的提出,其内涵不断被学者扩大,如今常用来形容城乡之间不等价交换、不平衡现象。由于城市偏向法则、迪雷克托法则、市场失灵和三层分配理论等因素作用下,我国依然存在三类城乡"剪刀差"体系,即政府导致的"剪刀差"、市场自发形成的"剪刀差"以及政府和市场共同作用的"剪刀差"。每一类"剪刀差"体系中的各个子"剪刀差"对城乡收入分配差距扩大都有直接的影响。作为资源配置和收入分配法,财税法对缩小城乡"剪刀差"有不可推卸的责任和不可替代之功效。通过财税法律制度的构建,对农村居民实行"多予少取或不取"财政收支政策,逐步消除城乡"剪刀差",进而缩小城乡收入分配差距。

The income gap between urban and rural areas continues to expand,'scissors difference'phenomenon is an important factor. From'scissors difference'concept being put,its connotation unceasingly expands by the scholars,is commonly used to describe the phenomena of the non equivalent exchange,imbalance between urban and rural areas now. Due to the many factors as City-biased Law,Director's Law,market failure and three level distribution theory etc.,China still exists three types of urban-rural 'scissors difference'systems,namely 'scissors difference 'by the government,'scissors difference'by the market and 'scissors difference 'by the government and market. Each type of 'scissors difference 'has a direct impact on expanding income gap between urban and rural areas. As a law of resource allocation and income distribution,finance and tax law has an unshirkable responsibility and irreplaceable effect on reducing the urban-rural 'scissors difference '. Through the construction of finance and tax law,'give more and take less'policy of fiscal and tax on rural residents will gradually eliminate the urban-rural 'scissors difference',then narrow the income gap between urban and rural areas.