| “十二五”期间缩小城乡收入差距的税收政策研究 |
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| 引用本文： | 温桂荣.“十二五”期间缩小城乡收入差距的税收政策研究[J].湖南商学院学报,2012,19(4):86-91. |
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| 作者姓名： | 温桂荣 |
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| 作者单位： | 湖南商学院财政金融学院,湖南长沙,410205 |
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| 基金项目： | 教育部人文社科研究基金项目(11YJA790161);湖南省教育厅研究项目(10C0856) |
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| 摘 要： | 城乡收入差距是总体收入差距上升的主要原因和所有收入差距问题研究的核心.基于税收政策较强的包容性,尤其是个人所得税、财产税以及消费税的改革,使税收政策成为我国在“十二五”期间缩小城乡收入差距的有效宏观调控政策之一.
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| 关 键 词： | 城乡收入差距 税收政策 个人所得税 |
Research on Tax Policy of Narrowing Urban-rural Income Gap During the 12th Five-Year Plan |
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| WEN Gui-rong.Research on Tax Policy of Narrowing Urban-rural Income Gap During the 12th Five-Year Plan[J].Journal of Hunan Business College,2012,19(4):86-91. |
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| Authors: | WEN Gui-rong |
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| Institution: | WEN Gui-rong(School of Finance,Hunan University of Commerce,Changsha,Hunan 410205) |
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| Abstract: | The urban-rural income gap is the main reason of the increase of overall income gap and the core of all income gap problems.Based on the strong inclusiveness of tax policy,the reform of personal income tax,property tax and consumption tax will greatly narrow the urban-rural income gap,thus effectively macro-control the urban-rural income gap during the 12th five-year plan in our country. |
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| Keywords: | urban-rural income gap tax policy personal income tax |
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