负所得税与我国收入分配的调整和改革

Reform of Income Allocation in China

市场经济是注重效率的经济，往往以牺牲平等作为代价，负所得税是解决平等与效率矛盾问题的一种较好选择。它与社会保障同属于财政分配范畴，但二者毕竟是两种不同的收入分配调节政策。本文在此基础上进一步提出了实施负所得税计算的两种方案。

Market economy is an economy that emphasizes the efficiency and is often achieved at the cost of equality． Negative income tax is a good solution to the contradictory problem between equality and efficiency． Just as social security, it belongs to the catalogue of financial allocation． However, they are two different adjustment policies of income allocation． Based on the above, the authors put forward two methods of calculating negative income tax．