摘要
共同富裕取得实质性进展是中国特色社会主义的本质要求,而缩小城乡收入差距则是实现共同富裕的关键举措。文章尝试基于共同富裕视角考察增值税转型改革的减税政策对城乡收入差距的影响及其机制,旨在理解税收政策对协调城乡区域发展的积极作用,并利用2001-2020年中国地级市层面的统计数据进行实证检验,发现增值税转型改革的减税政策显著缩小了城乡收入差距,且一系列稳健性检验均支持上述研究结论。机制检验表明,增值税转型改革推动了农村劳动力向非农部门转移趋势,增加了农村居民工资性收入并有助于缩小城乡收入差距。进一步研究发现,增值税转型改革的确增加了农村居民收入,并通过促进农业机械化而释放了农村劳动力。本文为切实缩小城乡收入差距、协调推进城乡区域平衡发展极具现实意义,并为深入推进减税降费改革提供了实证证据和研究基础。
Achieving substantial progress in achieving common prosperity is an essential requirement of socialism with Chinese characteristics,and narrowing the urban-rural income gap is a key measure to achieve common prosperity.The article attempts to examine the impact and mechanism of value-added tax transformation reform on the urban-rural income gap from the perspective of common prosperity,with the aim of understanding the positive role of tax policies in coordinating the development of urban-rural regions.Using statistical data at the prefecture level in China from 2001 to 2020,it is found that the tax reduction policies of value-added tax transformation reform have significantly reduced the urban-rural income gap,and a series of robustness tests support the above research conclusions.Mechanism testing shows that the valueadded tax transformation reform has promoted the trend of rural labor transfer to the non agricultural sector,increased the wage income of rural residents,and helped to narrow the urban-rural income gap.Further research has found that the valueadded tax transformation reform has indeed increased the income of rural residents and released rural labor force by promoting agricultural mechanization.This article is of great practical significance for effectively narrowing the income gap between urban and rural areas,coordinating the balanced development of urban and rural regions,and providing empirical evidence and research basis for deepening the reform of tax reduction and fee reduction.
作者
巫云仙
孙成己
WU Yun-xian;SUN Cheng-ji
出处
《科学决策》
2023年第9期111-123,共13页
Scientific Decision Making
关键词
共同富裕
增值税改革
城乡收入差距
劳动力转移
common prosperity
value added tax reform
tax reduction policy
urban-rural income gap
labor transfer
