Tax Policies for Promoting Urban-rural Integration: Dilemmas and Optimization Paths

Xu Ying

Anhui University of Finance and Economics

Abstract：

Urban-rural integration is a crucial step in narrowing the urban-rural gap and achieving common prosperity, as well as an inevitable path toward realizing Chinese-style modernization. The free and bidirectional flow of factors is the core of urban-rural integrated development. During this process, tax policies, as an important means of national macroeconomic regulation, have consistently played an irreplaceable role in facilitating the flow of urban-rural factors and regulating the urban-rural income gap. From the perspective of factor mobility, China's current tax policies aimed at promoting urban-rural integration face challenges such as insufficient promotion of capital mobility and obstacles to labor mobility. Therefore, it is imperative to further facilitate capital flow, remove barriers to labor mobility, and optimize fiscal and tax policies for land mobility.

Key Words：

urban-rural integration; factor mobility; tax policy