| 个人所得税、负所得税与社会保障税三税统筹设计的构想 |
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| 引用本文： | 聂佃忠,雎国余.个人所得税、负所得税与社会保障税三税统筹设计的构想[J].兰州大学学报(社会科学版),2011,39(2). |
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| 作者姓名： | 聂佃忠 雎国余 |
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| 作者单位： | 1. 北京大学,经济学院,北京,100871;中共甘肃省委党校,经济学部,甘肃,兰州,730070
2. 北京大学,经济学院,北京,100871 |
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| 摘 要： | 简要介绍了负所得税的不同版本,在此基础上国内第一个提出个人所得税、负所得税和社会保障税三税需要统筹设计,旨在解决我国社会保障的资金来源和调节我国日益严峻的收入分配差距两个重大问题.通过实例论证了三税如何统筹设计,以及与之有关的制度设计等.
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| 关 键 词： | 个人所得税 负所得税 社会保障税 统筹设计 |
A Unified Accumulation of Personal Income Tax, Negative Income Tax and Social Security Tax |
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| NIE Dian-zhong,JU Guo-yu.A Unified Accumulation of Personal Income Tax, Negative Income Tax and Social Security Tax[J].Journal of Lanzhor University(Social Sciences),2011,39(2). |
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| Authors: | NIE Dian-zhong JU Guo-yu |
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| Institution: | NIE Dian-zhong~(1,2) JU Guo-yu~1 (1.School of Economics,Peking University,Beijing 100871,2.Department of Economics,the CPC School of Gansu Provincial Committee,Lanzhou 730070,China) |
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| Abstract: | Based on a brief introduction to different negative income taxes the paper proposes for the first time in China a unified accumulating design of personal income tax,negative income tax and social security tax in order to deal with the fund of China's social security and regulate the increasingly broaden income gap.In addition,the overall design of personal income tax,negative income tax and social security tax and its relevant institution design are discussed by example. |
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| Keywords: | personal income tax negative income tax social security tax a unified accumulating design |
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