期刊文献+
共找到6篇文章
< 1 >
每页显示 20 50 100
新型灵活就业者社保缴费困境及对策探讨——基于个税综合所得征税办法的借鉴 被引量:3
1
作者 閤晓林 《工会理论研究》 2021年第2期46-56,共11页
新经济创造了新就业。以雇佣关系多样化、模糊化为特点,新型灵活就业对传统劳动关系的认定标准和社保制度提出了新的挑战;而劳动关系-社会保障捆绑规则和追求利润最大化的目标驱动,使各类灵活用工呈现"去劳动关系化"趋势,将... 新经济创造了新就业。以雇佣关系多样化、模糊化为特点,新型灵活就业对传统劳动关系的认定标准和社保制度提出了新的挑战;而劳动关系-社会保障捆绑规则和追求利润最大化的目标驱动,使各类灵活用工呈现"去劳动关系化"趋势,将新型灵活就业者暴露在社保权益的真空地带。从新型灵活就业的雇佣关系特点出发,分析劳动-劳务关系判别标准司法实践的困境、新经济灵活用工"去劳动关系化"趋势以及灵活就业人员社保政策现状和适应性,提出借鉴个人所得税综合所得征收办法,建立基于收入基础社保缴费及社保成本进项抵扣的税收办法,期望打破劳动者身份限制,建立统一的社保利益可携带的无差别社保制度。 展开更多
关键词 劳动关系 社会保险 新型灵活就业 税收社保联动
下载PDF
Effects of Social Security Spending on Income Distribution and Poverty Reduction in China 被引量:22
2
作者 Yue Ximing Zhong Cong 《China Economist》 2020年第4期100-131,共32页
Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reducti... Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reduction effects of social security spending.Market income and redistribution policies are two determinants of income gaps.Based on CHIP2018 household survey data,we find that inadequate income redistribution policies have contributed to yawning income gaps,and that social security spending is more redistributive than personal income tax and social security contributions.After estimating the redistribution effects of social security spending and itemized incomes,we find that pension payments have contributed the most to household income gaps,and that subsistence protection and rural pension payments help improve income distribution.With respect to the poverty reduction effects of social security spending,we have estimated China’s current poverty incidence and the poverty reduction effects of pension payments,healthcare,and educational allowances with CHIP2018 data,and discover that an increase in social security spending may effectively reduce rural poverty.In building a moderately prosperous society in all respects,China should increase social security spending,focusing on specific target groups,and promote the role of social security spending in regulating income distribution and offering social protection to rural residents. 展开更多
关键词 income distribution market income personal income tax social security spending poverty reduction through social protection
下载PDF
Research of tax system under fair tax perspective
3
作者 Bingrong Wang 《International Journal of Technology Management》 2014年第1期74-76,共3页
As a whole society increasingly widespread concern in livelihood issues, at the growing disparity in income gap today, how to achieve a fair distribution of income, build a harnaonious society and realize common prosp... As a whole society increasingly widespread concern in livelihood issues, at the growing disparity in income gap today, how to achieve a fair distribution of income, build a harnaonious society and realize common prosperity has become a major problem in China's economic reform, which needs to be solved. Taxation as an important means of macroeconomic control the government, has a unique role to adjust income distribution and narrow the income gap. Taxation can not be replaced by other policies, the development of which has been confirmed by the practice in developed market economies of Western countries. In order to improve the distribution of income inequality in our country, we need to regulate the initial distribution and redistribution. Therefore, limiting public power, strengthening monopoly regulation and standardizing the labor market are the key, while the macro-control means, such as taxes, transfer payments and social security should be widely adopted. Practice during our transition period shows that adjusting personal income distribution through the tax system is an important part of the government's public policy, but also an objective requirement of building a socialist harmonious society. 展开更多
关键词 Tax fairness tax system harmonious society
下载PDF
The Shift in the Discourse About a Free Trade Area in the Brazilian Amazon: From Progress to Ecological Modernization
4
作者 Thais Brianezi Marcos Sorrentino 《Journalism and Mass Communication》 2013年第9期595-608,共14页
The Manaus Free Trade Area (ZFM) will end in 2023, but there is a proposal to amend the Brazilian Federal Constitution so that it lasts until 2073. From the understanding of discourse as a social practice, this pape... The Manaus Free Trade Area (ZFM) will end in 2023, but there is a proposal to amend the Brazilian Federal Constitution so that it lasts until 2073. From the understanding of discourse as a social practice, this paper is based on the analysis of 265 parliamentary pronouncements, 19 numbers of an institutional magazine, and 626 news texts from the most important local newspaper, all published between 2007 and 2010. It reveals a shift in the discourse about the ZFM, guided by ecological modernization. The industries are now presented as responsible for preserving the rainforest: it is said that if the tax incentives stop, there will be unemployment and deforestation. This tragic story line does not recognize the role of traditional peoples and communities in forest conservation and neither is open to the public debate about other models of development for the Amazon. 展开更多
关键词 environmental discourses ecological modernization discourse analysis Manaus Free Trade Area(ZFM) AMAZON
下载PDF
Thinking about tax deferred endowment insurance in China
5
作者 Ren Huixia 《International English Education Research》 2015年第5期18-20,共3页
With the growing eldes, our country has entered an aging population society. Social endowment insurance has not meet the demand of people, more and more people are turning to commercial endowment insurance field for h... With the growing eldes, our country has entered an aging population society. Social endowment insurance has not meet the demand of people, more and more people are turning to commercial endowment insurance field for help. As a new form of commercial endowment insurance, personal tax deferred model of commercial endowment insurance has huge development space in our country. This paper analyzes the necessity of implementing tax deferred endowment insurance and explores the feasibility and obstacle of individual tax deferred endowment from the point of the government policy, financial income and economic development .At the same time,this paper hold the view that though the personal tax deferred model of commercial endowment insurance may has some bottlenecks in the process of implementing, there are considerable development prospects. 展开更多
关键词 tax deferred endowment insurance the feasibility
下载PDF
政府收支的收入分配效应:基于跨国数据的分析
6
作者 万广华 杨晨 胡晓珊 《保险研究》 北大核心 2023年第5期20-36,共17页
基于210个国家和地区1980~2019年的面板数据,本文估算了政府收入和支出,尤其是社会保障收入和支出,对收入不均等的影响及其异质性。基准和IV实证结果表明,政府收入和支出皆有助于收入分配的改善,前者的影响主要来自税收与社会保障缴费收... 基于210个国家和地区1980~2019年的面板数据,本文估算了政府收入和支出,尤其是社会保障收入和支出,对收入不均等的影响及其异质性。基准和IV实证结果表明,政府收入和支出皆有助于收入分配的改善,前者的影响主要来自税收与社会保障缴费收入,而后者的影响主要来自补助金与社会保障支出或社保发放。异质性分析显示,政府收支的贫富差距效应与经济发展水平和市场化程度(以经济自由度代表)正相关。据此可以推断,随着中国进一步增加社会保障的收入和支出,在其他条件不变的情况下,中国的不均等将有所下降。此外,新发展格局下,中国进一步推进市场化改革不但能够促进经济增长,而且有助于改善收入分配,是鱼与熊掌兼得的重要举措。 展开更多
关键词 收入不均等 政府收入 政府支出 税收社保
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部