用负所得税重构中国低保制度的模拟分析:以全国和甘肃为例——兼与农村扶贫开发比较

An Imitative Analysis of Chinese Subsistence Security System Reconstruction with Negative Income Tax in Rural Poverty Alleviation Development

根据有关的数据资料,基于全国和甘肃的模拟分析,对低保政策、农村扶贫开发政策与负所得税在五个方面进行测算与比较。从模拟分析的结果来看,与最低生活保障制度和扶贫开发相比,负所得税尽管在花费资金方面较多,但是具有覆盖人数多、调节收入差距明显、税率可以灵活调整、年标准线明显高于低保线(或绝对贫困线)等优势。

On the basis of the data information and the simulation analysis of China and Gansu Province the paper makes a calculation and comparison of the urban and rural lowest cost-of-living system,rural poverty alleviation and development policies and negative income tax in five aspects.The result shows that the negative Income tax is obviously superior to the lowest cost-of-living system and poverty alleviation and development policies in coverage, income adjustment,tax rate adjustment regulation and annual standard line（absolute poverty line） in spite of the relatively higher cost.