用负所得税重新构建中国最低生活保障制度研究

Study on Reconstruction of the Lowest Cost-of-Living System in China with Negative Income Tax

本文在借鉴国外负所得税理论研究成果的基础上,紧紧围绕用负所得税方案重新构建我国现行最低生活保障体系这一主线,根据我国现行的最低生活保障体系存在的缺陷与负所得税的优点,提出用负所得税方案重构我国最低生活保障体系的构想,并就其优点、缺点、实施过程中的难点、不同政策统筹设计等问题进行探讨,最后提出负所得税方案的实施步骤。

In the paper we work on reconstruction of the Lowest Cost-of-Living System in China with Negative Income Tax. Foreign theoretical researches on Negative Income Tax including these enlightenments provide important lessons for our designing Negative Income Tax project suitable for china. We put on reconstruction of the Lowest Cost-of-Living System in China with Negative Income Tax basic on the advantages of Negative Income Taxation and the disadvantages of the lowest cost-of-living system. We argument that the advantages、disadvantages of Negative Income Taxation、difficult problems in putting it into practice and how to overall design it,and put on steps in putting Negative Income Tax into practice.