统筹城乡发展:理论演进与财税政策

新中国成立以来,非均衡发展的战略使我国形成了以二元户籍制度为核心的城乡分割的二元经济、社会体制。本文对二元经济理论的演进路径进行了梳理,提出我国财税政策要从保障城乡公民基本权利、促进劳动力自由流动、提高农业劳动生产率、加快农村专业化水平与分工等方面支持统筹城乡发展,并对财税体制进行相应变革。

Coordinated Development in Urban and Rural Regions:Theoretical Analysis and Related Fiscal and Tax Policies

A binary economic and social system which means the urban-rural dualistic division with the binary domiciliary system as the core has formed since the foundation of the new China due to the country's non-balanced development strategy.This paper re-examines the evolution path of the binary economic theory.On this basis,the paper proposes that the fiscal and tax policies to support the coordinated development in urban and rural regions should be formulated to safeguard the basic civil rights of people in urba...