The Optimization Path of Fiscal and Tax System for Expanding the Middle Income Group under the Background of Common Prosperity
The key to solidly promoting common prosperity is to expand the middle income group,which puts higher requirements on the construction of modern fiscal and tax systems.The fiscal and tax system can optimize income distribution,increase the income of low income groups,stabilize middle income groups,and regulate high income groups.On the other hand,it can achieve the goal of optimizing and cultivating middle in-come groups by improving their quality of life and accumulating human capital.In order to expand the middle income group,it is necessary to fully leveragethe important role of the fiscal and tax system,optimizethe tax rate structure and special additional deduction policies of individual income tax,explore the construction of negative individual income tax,and strengthen tax supervision;increase the intensity of central transfer pay-ments and strengthen the tilt of fiscal expenditures in housing security,skill training,and education;improve the pension insurance benefits and service level for farmers,solve the social security problems of migrant work-ers,and continuously improve the social assistance system.
Middle income groupFiscal and tax systemIndividual income taxFiscal expenditureSo-cial security system
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