Uneven dynamics and regional disparity of multidimensional poverty in China

Qualifying the official minimum of “Two no worries and three guarantees” (certainty of food and clothing, guarantees of compulsory education, basic medical care, and housing) is essential to evaluate the targeted poverty alleviation program since 2013 in China. Using the poverty monitoring dataset and the multidimensional poverty indicator system, the uneven dynamics and regional disparity of multidimensional poverty and its driving factors in poverty-stricken areas in China during 2014–2018 are explored in this paper. The incidence rate of multidimensional poverty was reduced by 61.72%, and the poverty reduction rate within the six dimensions ranged from 52.29 to 76.36%. Multidimensional poverty and its six dimensions displayed narrowing regional disparity. Impoverished and moderately poor areas shrank, whereas low-poverty areas expanded. All 22 provinces have become low-poverty areas in 2018. The contribution of each dimension to multidimensional poverty varies for different types at different stages. Income and expenditure contribute the most to poverty status, followed by transportation, housing conditions, education, communication, and medical care and health. The contribution of each indicator among different dimensions varied with different trends from 2014 to2018. This paper helps incorporate the official minimums of “Two no worries and three guarantees” into a more operational evaluation system to promote sustainable policies for governments at all levels by 2020 and beyond, as well as provide valuable references for poverty alleviation in other developing countries worldwide.

     

进一步完善税收管理员制度的思考

税收管理员制度施行以来,税收管理员在税源管理和纳税服务工作中的作用得以强化,有力地推进了依法治税工作,税收征管的质量、效率、税源控管力度得到进一步提升。然而,在税收管理员制度发挥积极作用的同时,受诸多因素的影响,现行税收管理员制度还存在分类不够细化、管理幅度过大、缺乏奖优惩劣机制等问题。本文结合对吉林省国税局税收管理员制度执行的实证分析,就进一步完善税收管理员制度的构想和手段做了一些有益的思考。