摘要
缩小贫富差距,实现社会公平是今年“两会”上最热门话题之一。自改革开放以来,我国居民的收入普遍提高,生活有了很大改善,但与此同时收入差距也在逐渐拉大甚至悬殊,成为困扰我国改革和发展的一大社会难题,并直接影响着社会主义和谐社会的构建。
论文通过查阅大量文献资料,首先阐述了居民收入分配及其调控体系的基本理论;其次从城乡差距、地区差距、行业差距、城镇内部差距、农村内部差距五个方面考察了我国居民收入分配差距的现状,并在此基础上分析了收入差距不断扩大的原因。然后从税收调控体系、财政转移支付制度、社会保障体系三个方面分析比较了西方发达资本主义国家政府调控居民收入再分配的措施及特点,针对我国在调节居民收入分配差距方面的现状及存在的问题,探讨了健全我国居民收入再分配调控体系的合理建议:
通过改进个人所得税制、加快开征社会保障税、完善消费税制、建立以物业税为主体税种的财产税体系、开征遗产税与赠与税、加强税收征收管理等措施完善税收调控体系;
通过建立规模适度的转移支付基金、增加一般转移支付并改用“因素法”、建立横向转移支付、强化转移支付资金管理、加大对农村基层的转移支付力度等措施完善财政转移支付制度;
通过完善社会保险制度、改革基本医疗保险制度改革、扩大社会保险覆盖范围、加快农村社会保障制度的建设、逐步推进社会福利事业、慈善事业的发展等措施来健全社会保障体系。
One of the best pop topics in the NPC and the PCC of this year is reducing the gap between the poor and the rich and achieving society equity. Since the reforming and opening the people's income and the life have improved at large. But at the same time the income gap is enlarging gradually even becomes great disparity which has become one of the biggest society puzzles in the way of reform and development and which is working directly on constructing the socialism harmonious society.
The paper expatiates on the basic theory about the resident income distribution and regulation by consulting a lot of literature firstly. Secondly the paper reviews the actuality about the resident income gap from five aspect which including gap between the city and the rural, gap in areas, gap in industries, gap within town, gap within country. Then the paper analyzes why the income gap is enlarging gradually. The paper analyzes and compares the reallocating measures and characteristics which used by west develop capitalism countries from three sides which are revenue regulating system and finance transfer payment system and social security system. The paper discusses how to make the reallocating regulation system healthy in allusion to the actuality of the big income gap. The paper takes some reasonable advices as bellow:
Some measures have been adopted to perfect the revenue regulating system. The measures include ameliorating individual income tax system, levying for social security, consummating excise, establishing belongings tax system that the principal part is products tax, levying for inheritance and bestowal, strengthening management of revenue collection.
Some measures have been adopted to perfect the finance transfer payment system. The measures include setting up temperate transfer payment fund, increasing currently transfer payment and using "ingredient measures", establishing landscape orientation transfer payment, consolidating management to transfer payment capital, increasing transfer payment to country and so on.
Some measures have been adopted to perfect the social security system. The measures include consummating social insurance system, reforming basic hospitalization insurance system, enlarging the scope of social insurance, building country social security system rapidly, advancing social welfare work and beneficence project gradually.
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