【作者】 黄剑雄；

【导师】 邓力平；

【作者基本信息】 厦门大学 ， 财政学， 2003， 博士

【摘要】 财税政策是城市反贫困公共政策体系的重要组成部分。本论文旨在为城市反贫困的财税政策提供一个相对独立而完整的理论框架，并以此为基础，对我国城市反贫困财税政策实践的已有进展和未来发展进行相应的分析和探讨。 就目前针对城市反贫困财税政策的研究看，国内学术界尚未形成系统的观点和理论体系，这在很大程度上削弱了我们的分析和评判能力。然而，一方面，城市反贫困的公共政策实践不仅有助于解决目前城市中所面临的紧迫问题，而且其经验和教训也能够对城镇和农村的反贫困工作产生重要的启示作用。因此，对作为城市反贫困政策体系核心组成部分的财税政策加以全面系统的分析，其现实意义自不待言；另一方面，反贫困是一个与社会公正有着紧密联系的范畴，对贫困与反贫困问题进行重新思索，并由此提出可能的公共政策选择，无疑又有重要的理论意义。 本文的研究涉及与城市反贫困的财税政策密切相关的一系列课题，包括：贫困的含义与特征，财税政策与城市反贫困的理论依据及其国际实践，我国城市贫困的现状与成因，我国城市反贫困的财政支出政策与税收政策，等等。本文基于这些问题的分析所确立的理论框架及其政策结论，力图在一定程度上弥补国内学界对城市反贫困财税政策的系统研究的不足。此外，本文在对财税政策与城市反贫困的理论依据的总结归纳，对我国城市贫困的现状及其成因的分析，对城市居民生活保障制度的评价，以及对最优税收理论发展的把握及其政策含义的分析等，均在一定程度上反映了作者的独立见解。不过，由于资料占有等方面的原因，本文对有关观点的把握还不够深入，对有些问题的分析在经验数据方面还缺乏比较有力的支持。更多还原

【Abstract】 Fiscal and tax policy is an important part of public antipoverty policy system. This dissertation aims to develop an independent and integrated framework for urban antipoverty fiscal and tax policy, and then analyze and discuss, on this basis, the progress achieved so far and future development of China’s urban antipoverty policy in public finance and tax.As regards to the research on urban antipoverty fiscal and tax policy, no systematic structures of theories or views have been formed by the Chinese academic circle, which to a large extent weakens our capability to analyze and judge. On the one hand, practices of antipoverty policy not only help to solve the pressing issues faced by cities, but also enlighten the antipoverty work in towns and villages with its lessons and experiences. Therefore, a comprehensive and systematic analysis of the core of a city’s antipoverty policy system-fiscal and tax policy, carries a great realistic significance. On the other hand, as antipoverty is a domain closely connected with the social justice, rethinking on poverty and antipoverty and proposing possible public polices based on this are also of theoretical significance.The dissertation deals with a series of topics related to urban antipoverty fiscal and tax policy such as: the definition and characteristics of poverty, the theoretical basis and international practices of fiscal and tax polices versus urban antipoverty, the status quo and cause of China’s urban poverty, China’s fiscal expenditure policy and tax policy related to urban antipoverty. The theoretical framework and policy conclusions provided by this article positively try to contribute to and enrich the inadequate research on urban antipoverty fiscal and tax policy made by Chinese scholars so far. What’s more, the author’s independent thinking and innovation are reflected well in the summarization of the theoretical basis of fiscal and tax policy and urban antipoverty, the analysis of the status quo and cause of China’s urban poverty, the assessment of urban social welfare system, and the bold suggestion on optimal tax policy and practices. However, the lack of access to certain data impedes the elaboration of some points in greater depth. Besides, the analysis of certain issues lacks sufficient empirical support.更多还原