通过用税权的调控逐步缩小“城乡差距”
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引用本文:刘丽.通过用税权的调控逐步缩小“城乡差距”[J].财经理论与实践,2011,(1):118-122
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作者单位
刘丽 (湘潭大学 法学院湖南 湘潭411105) 
中文摘要:目前中国“二元”社会结构下的城乡差距或区域财富分布严重失衡,是由于我国长期实行的“城乡分治”和“城市偏向”的二元社会制度使然,深层原因即财政取向和使用的不平衡。为了缩小“城乡差距”, 理应着重用税权的规范和控制,并采取如下措施,调整预算编制对农村支出的比重,加大中央对农村转移支付力度,实现纵向和横向转移支付并重。
中文关键词:“二元”社会  城乡差距  用税权的调控
 
Gradually Narrow the Growth Gap between Urban and Rural Areas by Taxation
Abstract:There is a big growth gap between urban and rural areas, which is resulted in the dual social structure that is employing the policies such as “different area, different governance”and “urban area preference”, namely lopsided financial policies. To narrow the growth gap, an important way is tax regulation. The budgetary of expenditure to rural areas should be increased, and the transfer payment from the central to the rural and from the urban to the rural should be increased too.
keywords:Dual Society  Growth Gap between Urban & Rural Areas  Allocation by Taxation
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