Research On The Taxation Reform In The Integration Of Urban And Rural Economy

Since the reform and opening up, China’s economy has achieved sustained rapiddevelopment, people’s living standard has been improved generally. In economic growthat the same time, there are also many problems have not been solved, such as the " threerural issues" has been a key problem in China’s economic development. With the reformand opening up gradually," three rural " problems have become the bottleneck of furthereconomic growth in china. The new century and the new period Party Central Committeestressed once again the "three rural" work is the priority among priorities of the work ofthe party, the previous plenary session of the Central Committee, NPC and CPPCC,"three rural issues" is the focus of discussion, the State Council held every year devoted tothe " three rural issues" work conference, and has been made more than a dozen about"three agriculture " the document, which shows the central importance of " three ruralissues". The community is very concerned about the "three rural issues", many scholarshave published many papers devoted to this problem. So the "three rural " problems ishow to solve the eighteen major party, given a clear answer. Eighteen big reports pointedout that "the issues of agriculture rural areas and farmers is the priority among priorities,the integration of urban and rural development is the fundamental way to solve theproblem of ’ Sannong ’." And solve the " guideline for three rural issues" is the urban andrural social development, this is the party’s sixteen big it was proposed to the." An important reason for three rural issues" has been unable to solve is our countryunique two urban and rural dual economic and social structure. Seventeen of the ThirdPlenary Session pointed out the need to solve the "three rural issues" must " break thetwo urban and rural dual economic and social structure, the new pattern of integration ofurban and rural economic and social development ". The economic structure of two yuanwas first proposed by the western economist Lewis, refers to the confrontation anddifferentiation among developing countries in the process of economic development in urban and rural economy. In Lewis two yuan in economic models, developing countrieshave two sectors of the economy, the modern sectors of the advanced and backwardtraditional department. The traditional sector labor productivity is low, low wages, laborproductivity is high enough, the modern sector, high wages. Our country is a typicaleconomy of two yuan in urban and rural areas in developing countries, city with modernindustry, rural small-scale peasant economy. Developed, the infrastructure of the cityrural backwardness, the city ’s consumption level is higher than that in rural areas, whilethe rural population is far more than the city. With these basic features, our country alsohas the unique social structure of two yuan, which is due to the implementation ofChina’s unique political and economic policies on the urban and rural householdregistration system, such as two yuan, two yuan in urban and rural areas such as socialsecurity system, causing two yuan social structure of urban-rural segmentation. With thedevelopment of economy, social and economic structure of this kind of malformation hasseriously affected the further growth of the economy, especially for the rural economicdevelopment, the gap between urban and rural areas can not narrow the cause, not thefurther development of agriculture, countryside and farmers do not enjoy the fruits ofreform and opening up.For the problem of the integration of urban and rural development, academic circleshave done a lot of research, but most of the studies mainly focus on the macro economy,conducts some researches on all aspects of the integration of urban and ruraldevelopment, such as urban and rural spatial integration, the integration of urban andrural economy, the integration of urban and rural social environment, urban and ruralintegration, and presents the corresponding countermeasures and policy suggestions.There are some scholars focus on basic theory of integration of urban and rural economicand social development, the connotation of urban and rural economic and socialintegration is given to the theory and extension, urban and rural economic and socialdevelopment of the formation mechanism and the realization condition. This paperresearch point of view is starting from the integration of urban and rural economy, andwith the reform of the tax system at present, analysis of the impact of the current taxsystem to the integration of urban and rural economy. The key point of this research is to analysis of the impact of the existing tax systemfor the integration of urban and rural economy, especially the negative effects, whichrestricts the current taxation system on the integration of urban and rural economy. Mostof scholars at home and abroad in integration of urban and rural economic problem isfrom the macro level incidentally effects of two yuan in urban and rural tax system on theintegration of urban and rural economy, devoted to the study of tax reform of integrationof urban and rural economy in the literature rarely. There are many scholars research andput forward the integration of urban and rural tax system for urban and rural two yuan taxstructure. Based on the summary of the literature results concluded: unified two yuan ineconomic system, also need to condition and a lot of work to do, now in a transitionperiod, the focus should be on how to carry out tax reform to promote the formation ofintegration of urban and rural economy, until the formation of integration of urban andrural economic structure, integration to realize urban and rural tax system. This paperfocuses on three aspects of the integration of urban and rural economic structure of taxsystem, namely the urban-rural market integration, the integration of urban and ruralindustrial, urban and rural economy and integration, and puts forward the correspondingmeasures to promote the integration of urban and rural economy.