A Study On Strengthening The Income Redistribution Function Of China's Public Finance

Since reform and opening, China's economic development has made remarkable achievements, but the social structure also changed dramatically. Mainly for the income gap is growing, as reflected by the Gini coefficient of overall income inequality, continue to rise. Between urban and rural areas, within urban and rural areas, between regions and income gap between the industries expanded. Income gap is widening as China's socialist market economy is an important "process product", has become a focus of attention of the whole society.Initial distribution and redistribution are two areas of distribution of national income. Initial distribution is in production activities, the enterprises as the main distribution, gross national product in the state, enterprises, and individuals are distributed among, Redistribution is the result of the initial allocation based on the government's fiscal policy adjustment on the income led to re-adjustment process.50 since the 20th century, the major developed capitalist countries of Western use of strong fiscal measures, carried out on the income gap has a significant effect of regulation, a sense suppression of the Western market economy in the income distribution of market failure, as the West social and political stability of capitalism played a huge role.In 1998 China established the goal of building the public finance system for the financial system, specifically in the socialist market economy countries, the basic function of finance, on the income redistribution is one of the important duties. Give full play to the functions of a fiscal redistribution of income is increasingly becoming the consensus of the whole society; the Government also continued to increase the fairness of the financial input. However, on the one hand by economic development stage and level of development constraints, the current use of financial revenue and expenditure in China adjust the income gap "effort" is obviously inadequate; On the other hand is constrained by financial institutional reasons, the redistribution of financial regulation on the effect of the income gap is not satisfactory. Therefore, how to improve the financial system, give full play to the functions of finance, income redistribution has become an important task of the current financial system.From China's socialist market economy practice, to carry out the financial problems of income redistribution on economic reform under the new situation is of great practical significance. Throughout China's reform and opening up, the continuous adjustment of distribution system is to promote economic and social development of the great driving force, China's economic reform is in some ways to break old relationship between the distributions of benefits, establish a new pattern of benefit distribution process. China's economic and social development into the "opportunities" and "risk" critical period of coexistences. Of the current status of China's fiscal revenue redistribution, and found the current system of financial redistribution problems, to overcome and prevent the redistribution of income in the area of some abnormal phenomena occur or spread, have a positive impact. On perfecting the socialist market economic system and promote the smooth progress of reform and opening up.China from a planned economy to market economy, the commitment to the role of market mechanism to restore and play, While paying attention to the economic level and economic efficiency, while giving full play to the functions of financial income distribution patterns in the change of economic development, promote social harmony and political stability to maintain the role of not giving enough attention. Financial income redistribution theory and empirical studies are relatively scarce. The present study is beneficial in the new historical conditions to enrich socialism with Chinese characteristics under the theory of income distribution, the distribution of income for the Government to formulate policy to provide a theoretical basis, on how to improve the public finance system to provide some theoretical support.In this thesis, the theory of socialism with Chinese characteristics under the guidance of modern public finance theory based on research results, integration of political economy, development economics, institutional economics, game theory and the theory of sociology and political science research. The main research methods: Empirical analysis and normative analysis method of combining; quantitative analysis and qualitative analysis method of combining; micro analysis and macro analysis method of combining; historical and logical analysis method of combining.The first part of the paper is the introduction. Articles in the establishment of economic development in China, there is the basis of the major practical problems, as well as the socialist market economic theory and the theory of public finance in China conducted against the background of deepening, Thesis has a strong practical and theoretical significance. Domestic and foreign scholars on the state through income redistribution functions of the financial research is reviewed and summarized the basic research to establish this thesis, methods and ideas, the basic structure of the logical framework of good paper, the basic ideas put forward.The second part is financial theory of functions of income redistribution. Finance through from the emergence and development of historical research on the development of the financial functions of the theory of historical analysis. This paper systematically summarizes the financial functions of the causes of income redistribution, must follow the basic principles and financial means for income redistribution, the redistribution of financial functions to provide a theoretical basis. With China's reform and opening up, China's fiscal revenue redistribution in the continuous development of ideas, forming a combination of concrete practice of China, reflecting China's economic and social development of the financial income redistribution theory.The third fourth part of this paper is the western world about the state finance theory and practice of income distribution and summarized. Modern Western countries to establish a more comprehensive system of fiscal redistribution of income accumulated rich experience in the economic, social and political aspects of obtaining good results. Meanwhile, the West's financial income redistribution system there is deficiencies. Through research, drawn from the modern financial system of income redistribution, "general" experience.The fourth part of this paper is in China since reform and opening up the income distribution pattern of the changes in the comprehensive assessment. In full recognition of China since reform and opening up to improve income levels in the tremendous achievements, based on objective description of the overall income gap in China changes. Were from urban and rural, between regions, between urban and rural areas such as multi-directional within the income gap in China to observe, explain observed from all angles, China's income gap would like to have a serious problem. China's current income distribution pattern for maintaining sustained economic growth, maintain social and political stability had a serious impact.The fifth part is the thesis of China's financial system and the current distribution of functions of China's fiscal revenue analysis of the effects to play. the existing income redistribution. Paper constitutes a study was focused on China's fiscal revenue redistribution system, tax system, the social security system and transfer payment system for the analysis of national income redistribution system for the distribution of China's fiscal revenue performance analysis basis. Based on the process of redistribution of national income, respectively, from an empirical perspective on the current distribution of China's fiscal revenue starting point (the initial distribution of the status), capacity (financial income and ability to learn), direction (mainly expenditure structure) and results (Regulation of the level of income inequality) for comparative analysis of vertical and horizontal. Focus on the use of modern methods of quantitative analysis on the effect of China's fiscal revenue redistribution was analyzed and found that China's fiscal policy on income disparities, weak regulation, and even existence of "counter conditioning" effect.Papers Part VI is the impact of China's financial income redistribution functions of the cause of the financial system. China's tax system, the main means of taxation, social security system and transfer payment system and so on, there are still problems with the system, the current financial system, the financial impact of income redistribution function to play.Finally on the basis of these studies on improving China's fiscal revenue distribution system for countermeasures research. Mainly in the new situation requires a clear revenue redistribution system under the basic principles of how to strengthen the means of fiscal redistribution income, improve income redistribution and environment, and finance policy recommendations.In this paper, the study shows the following innovations:The first comprehensive systematic paper on China's national income redistribution functions of financial issues. View from the existing literatures on China's fiscal revenue distribution functions of research is still in the research stage sporadic research. Most scholars, mainly in China, the principle of redistribution of national income, the means and results of the analysis, some scholars in China results in a redistribution of national income, the impact of some aspects of the research on China's fiscal revenue redistribution study lack of systematic and comprehensive.This the first time for China's fiscal revenue distribution functions of a comprehensive system of research, comprehensive, multi-angle, systematic study of China's fiscal revenue redistribution.Second, the use of modern econometric analysis of means, from the "input output" perspective, examines the redistribution of financial status. On the one hand along the financial "income-expenditure" in the process of China's fiscal revenue on the current distribution capacity ("input") conducted a scientific analysis and evaluation; On the other hand comparing urban and rural income gap between the financial regulation changes before and after study of our financial performance for the redistribution of income ("outputs").Third, for the first time the distribution of income from the financial point of view the functions of play in the process of China's fiscal revenue distribution analysis of all aspects and elements, Conducive to accurately grasp the current redistribution in the links and relationships between elements of a clear weakening of the disease redistribution of income adjustment section where the distribution of policies for improving the practical policy recommendations.Limited to the theoretical level and means of research reasons, this study also has many deficiencies. For example, in research on the relationship between fiscal redistribution system, and the internal mechanism of the lack of modern economics with analytical methods and analysis perspective is limited. Look forward to more scholars to carry out research related issues, building a well-off society in China, and ultimately provide a theoretical basis for common prosperity and policy support.