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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。
Since the founding of New China, the strategy of unbalanced development has led to the formation of a dual economic and social system of urban-rural division centered on the dual household registration system in our country. This paper reviews the evolution path of dual economic theory and puts forward that fiscal and taxation policies of our country should support the overall urban and rural development in terms of guaranteeing the basic rights of urban and rural citizens, promoting the free flow of labor, raising the agricultural labor productivity, speeding up the rural specialization and division of labor Make corresponding changes to the fiscal and taxation system.