论最低生活保障的差额补贴

目前的最低生活保障制度是一种被动的保障方式,它不能调动被保障对象的积极性,也不能使被保障对象摆脱贫困。差额补贴是把最低生活保障与正所得税相结合的方案,给予所有社会成员最低生活标准与所得税之差的补贴,是对负所得税方案和现行最低保障制度的改进,是效率与公平相结合的体现,该方案具有很大的优越性和可行性。

Social Security: Combining the Minimum Guarantee and Income Tax

The present minimum living security system is a kind of passive guarantee way. It can't arouse the enthusiasm of members who are being guaranteed, and can't enable them to get rid of the poverty either. In order to offer more rational guarantee to low income person, we can improve the present system, that combining the minimum guar- antee and income tax. The subsidy equal to the minimum living stan- dard to deduct the income tax This kind of scheme is better than the Negative income tax and the present system.