促进统筹城乡发展的财税政策研究  

A Research on the Fiscal and Taxation Policies for Balancing Urban and Rural Development

作　　者：池巧珠[1] 

机构地区：[1]福建商业高等专科学校会计系,福建福州350012

出　　处：《铜仁学院学报》2012年第5期98-101,共4页Journal of Tongren University

摘　　要：随着经济社会的发展,我国城乡发展不协调的问题日益凸显,城乡差距不断扩大,并成为社会的焦点问题。作为调节经济社会的重要杠杆,财税政策是协调城乡发展的重要工具。在分析我国城乡统筹发展存在的问题的基础上,针对造成城乡差距扩大的原因,提出促进城乡协调发展的财税政策的建议。With the economic and social development, the problem that the development levels of urban and rural areas are not coordinated is increasingly prominent, and urban-rural gap continues to expand and becomes the focus question of ／society. As an important lever to adjust the economy and society, fiscal and taxation policies are important tools for coordinating the urban and rural development. This paper, based on the analysis of the existing problems of balancing the urban and rural development, puts forward some suggestions about fiscal and taxation policies on how to coordinate the urban and rural development in accordance with the reason for the expansion of urban-rural gap.

关 键 词：统筹 城乡发展 财税政策 

分 类 号：F812.42[经济管理—财政学]