The Connotation and Realization Path of Common Prosperity: From the Perspective of Fiscal and Tax Reform

LUO Zhi-heng; YANG Xin; WAN He

Volume 37 Issue 1

Jan. 2022

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LUO Zhi-heng, YANG Xin, WAN He. The Connotation and Realization Path of Common Prosperity: From the Perspective of Fiscal and Tax Reform[J]. Journal of Guangdong University of Finance & Economics, 2022, 37(1): 4-13.

Citation:

LUO Zhi-heng, YANG Xin, WAN He. The Connotation and Realization Path of Common Prosperity: From the Perspective of Fiscal and Tax Reform[J]. Journal of Guangdong University of Finance & Economics, 2022, 37(1): 4-13.

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The Connotation and Realization Path of Common Prosperity: From the Perspective of Fiscal and Tax Reform

1.
Research Institute of Yuekai Securities, Guangzhou 510419
2.
GDD Holding Group, Guangzhou 510419
3.
Cantonese Merchant School, Guangdong University of Finance and Economics, Guangzhou 510320, China

Received Date: 2021-12-18
Available Online: 2022-02-22
Publish Date: 2022-01-28

Abstract

Abstract

To promote and realize common prosperity, it is needed to accurately grasp the connotation of common prosperity and the current situation of polarization between the rich and the poor, and explore effective and key paths to implementation. This paper puts forward that the connotation of common prosperity includes income, wealth, human capital investment and subjective well-being, and analyzes the specific manifestations of the current polarization between the rich and the poor. From the perspective of fiscal and tax reform path, this paper analyzes paths to promote common prosperity: First, the government can reform and improve the individual income tax, reform and improve the consumption tax at the same time, levy more taxes on the high consumption of high-income people, avoid the regressive problem of turnover tax to narrow the income gap; the second is to levy real estate tax, explore the levy of inheritance tax and gift tax, build a tax system to encourage charitable donations, give full play to the regulatory function of tax redistribution and tertiary distribution to narrow the wealth gap; third, the government can optimize the structure of fiscal expenditure, straighten out the relationship between central and local governments, promote the equalization of basic public services such as medical care, elderly care and education, and promote more equitable human capital investment.
- common prosperity,
- fiscal and tax reform,
- fiscal and tax system,
- basic public services,
- human capital investment,
- income gap,
- wealth distribution,
- happiness

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References(36)

References

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