A Research On Fiscal And Taxation Policies For The Overall Planning Of Urban And Rural Development Of Fuyang City

Urban and rural development is an important measure for building a moderately prosperous society, and is the only way to realize the Chinese dream at an early date. The 18th National Congress of the Communist Party of China (CPC) made it clear that the urban and rural development should be intensified to realize the common prosperity of both urban and rural areas. At present, the gap between urban and rural areas in our country has further expanded, mainly reflected in the growing income gap between urban and rural residents, rural infrastructure is still relatively weak, the rural society is declining, rural areas become increasingly hollow and so on.Based on the urban and rural development in Fuyang City,this paper uses the autoregressive model test to test the stability of the variables,and use the co-integration test to determine the independent variables and the factors of the income of urban and rural residents per capita disposable income and tax in Fuyang City from 2002 to 2011. And then according to the regression analysis of the income tax policy to the residents of the impact of urban and rural income levels,and finally draw the following conclusions:First,the tax on urban-rural income gap cointegration coefficient is 0.62147,the tax adjustment of urban and rural incomes relatively large.Second,the use of tax policy adjustment on the income of urban and rural residents have a negative impact is small.Common prosperity measures,mainly in the following three aspects:First,the tax policy to help urban and rural co-ordination.Second,fiscal policy to help urban and rural areas.Third, multi-channel support to support urban and rural co-ordination.