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一、城乡一体化财税政策的现状与存在的主要矛盾(一)城乡二元结构的现状我国的城乡二元结构是传统工业化发展战略和城乡分离体制的产物。在20世纪50年代推进工业化过程中,国家的有关制度安排使城乡之间形成了不平等的交易格局——以“剪刀差”形式从农业取得剩余和积累,通过户籍制度限制农村劳动力的流动。而公共资源的倾斜式分配、在公共产品提供上城乡严重不均衡和改革战略取向则进一步强化了二元结构的程度。
I. The Current Situation and Main Contradictions of the Urban-Rural Integration of Fiscal and Tax Policies (I) Status quo of urban-rural dual structure China’s urban-rural dual structure is a product of the traditional industrialization development strategy and the separation of urban and rural areas. In the process of promoting industrialization in the 1950s, the relevant institutional arrangements in the country resulted in an unequal transaction pattern between urban and rural areas - obtaining surplus and accumulation from agriculture in the form of “scissors ” and restricting the flow of rural labor through the household registration system . The oblique distribution of public resources, the serious imbalance between urban and rural areas in the provision of public goods and the strategic orientation of reforms have further strengthened the degree of duality.