CAJ | 학술논문

我国城乡居民在收入状况、基本生活状况、生活消费结构、财产来源结构方面都存在着差距。导致我国城乡居民收入分配差距扩大的原因包括社会保障的制度性缺陷、公共产品在城乡之间的供给不平衡、个人所得税制的设置不完善以及财产税体系的不健全。为了调节城乡居民收入分配差距，应建设老有所养、病有所医的公平服务社会；打破城乡二元体制，促进基本服务均等化；创新个人所得税设置，充分发挥个税调节功能；开征有效的财产税，激励青年一代工作热情。
아국성향거민재수입상황、기본생활상황、생활소비결구、재산래원결구방면도존재착차거。도치아국성향거민수입분배차거확대적원인포괄사회보장적제도성결함、공공산품재성향지간적공급불평형、개인소득세제적설치불완선이급재산세체계적불건전。위료조절성향거민수입분배차거，응건설로유소양、병유소의적공평복무사회；타파성향이원체제，촉진기본복무균등화；창신개인소득세설치，충분발휘개세조절공능；개정유효적재산세，격려청년일대공작열정。
There are many differences between China＇s urban and rural residents in income status, basic living conditions, con- sumption structure, structure of property＇s source. The reasons include social seeurity institutional defects, supply imbal- ance of public products between urban and rural areas, imperfeet personal income tax system and unsound property tax system. In order to adjust the income gap between urban and rural citizens, we should build fair social services, break the two element system to promote the equalization of basic service, innovate individual income tax to give full play to function of tax regulation and collect effective property tax levy to inspire young generation working enthusiasm.