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调整偏向城市的国民收入分配政策,实行城乡统一税制,以减轻农民负担,缩小城乡收入差距,已成为社会各界有识之士的共识。本文运用实证分析的方法,从我国工业化水平、财政承受能力等角度,探讨了我国现阶段取消二元税制、实行城乡一体化税制的可行性。
The adjustment of national income distribution policies that favor urban areas and the introduction of a unified tax system between urban and rural areas so as to lighten the peasants’ burden and narrow the income gap between urban and rural areas have become the consensus of people of insight from all walks of life. Based on the level of industrialization and financial affordability in our country, this paper explores the feasibility of canceling the dual tax system and implementing the integrated tax system between urban and rural areas in our country at the present stage by means of empirical analysis.