城镇化推进对现行税制安排提出了多重挑战,其核心难点是如何使税收增长与民生保障有效统一起来,进而为城镇化率稳步提升创造良好制度条件逐步提高城镇化率是我国的经济社会发展目标。城镇化推进过程中各级政府财政支出压力渐增。如何筹措 Urbanization Promoting poses multiple challenges to the current arrangement of taxation system. The core challenge is how to unify tax revenue growth with livelihood guarantee, thereby creating a favorable institutional environment for steadily increasing urbanization rate and gradually increasing urbanization rate as the goal of China’s economic and social development . Pressure of fiscal expenditure of governments at all levels in urbanization progressively increased. How to raise