对利于援助弱势群体的负所得税制构想

The Research of Negative Income Taxation

中国社会中存在着急需援助的弱势群体,这是一个不争的事实。引入社会保障与税收两制度的结合体——负所得税制度,可以弥补现行救助措施存在的缺陷,解决该社会问题。

There is aweak group who needs urgent aids in the society oChina. This is a unarguable fact.Introduction of negative income system,which is thcombination of social security and taxation,can remedy the defect of the currenaids system and solve this social problem in a better way.