关键词: 共同富裕, 税制优化, 城乡收入差距, 收入分配, 相对贫困

Abstract: The dynamic changes in tax incidence reflect the fairness and efficiency orientation of tax system optimization, and the redistribution function of tax revenue is an important link in promoting common prosperity. Based on the macro and micro data such as tax burden and China Family Panel Studies (CFPS) from 2012 to 2020, this study examines the urban-rural income distribution and relative poverty effects of taxation. The main conclusions are as follows. Firstly, China's taxation system as a whole has a regressive nature. It should be noted that due to factors such as structural adjustments in the tax system, its regressive nature continues to weaken, with the income redistribution effect tending towards neutrality. Secondly, the direct tax burden rate in urban areas is higher than that in rural areas, but the opposite is true for indirect taxes. The third is that the direct tax inequality effect is positive, while the indirect tax inequality effect is negative, but neither can offset the net income effect that affects relative poverty, and at the same time, it shows heterogeneity in the regulation between urban and rural areas. In response, it is proposed that we gradually improve the tax system with direct taxes as the main body, optimize the tax system structure and other measures according to the law of tax burden transfer, to achieve the goal of common prosperity and development of urban and rural areas and Chinese path to modernization.

Key words: Common Prosperity, Tax System Optimization, Urban-rural Income Gap, Income Distribution, Relative Poverty