相对贫困的财税治理研究

本研究以财税政策为切入点，以解决相对贫困为目标，力求优化财税政策体系，建立解决相对贫困的财税体制。本课题首先构建解决相对贫困财税政策的理论模型，分析财税政策影响相对贫困的理论机制，研究财税政策对相对贫困群体行为的影响，使用数值模拟方法绘制财税政策影响相对贫困状态的动态路径图。其次，本课题研究相对贫困的客观测度、精准识别，瞄准、瞄定多维相对贫困人口、相对贫困脆弱性人口，并建设含有财税政策时效性强的数据库。再次，本课题在理论研究和相对贫困客观测度的基础上，将财税政策分为直接和间接财税政策，分别研究直接和间接财税政策对相对贫困的影响，并关注其对相对贫困群体的长期和动态影响。最后，本课题将研究不同直接和间接财税政策减贫效果的相互作用方向和程度，优化直接和间接财税政策的数量和结构配比，并提出中国财税体制优化和配套措施设计的相关建议，最终解决相对贫困问题。

This study takes fiscal and tax policies as the starting point, aims at solving relative poverty, strives to optimize fiscal and tax policy system, and establishes a fiscal and tax system to solve relative poverty. This topic firstly constructs the theoretical model containing fiscal and tax policy to solve the relative poverty, and analyzes the theoretical mechanism of the impact of fiscal and tax policies on relative poverty, and studies the impact of fiscal and tax policies on the behavior of relatively poor groups, and uses the numerical simulation method to draw the dynamic path diagram of the impact of fiscal and tax policies on relative poverty. Secondly, this project studies the objective measurement and accurate identification of relative poverty, targets and anchors the multidimensional relative poor population and the vulnerable population of relative poverty, and constructs a database of strong timeliness with fiscal and tax policies. Thirdly, on the basis of theoretical research and objective measurement of relative poverty, this paper divides fiscal and taxation policies into direct and indirect fiscal and taxation policies, studies the impact of direct and indirect fiscal and taxation policies on relative poverty, and pays attention to its long-term and dynamic impact on relatively poor groups. Finally, this project will study the interaction direction and degree of poverty reduction effects of different direct and indirect fiscal and tax policies, optimize the amount and structure ratio of direct and indirect fiscal and tax policies, and put forward relevant suggestions on the optimization of China's fiscal and tax systems and the design of supporting measures, so as to finally solve the relative poverty problem.