| 用负所得税重构中国低保制度的模拟分析:以全国和甘肃为例——兼与农村扶贫开发比较 |
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| 引用本文： | 李庆梅.用负所得税重构中国低保制度的模拟分析:以全国和甘肃为例——兼与农村扶贫开发比较[J].兰州大学学报(社会科学版),2011,39(2). |
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| 作者姓名： | 李庆梅 |
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| 作者单位： | 中共甘肃省委党校,工商管理教研部,甘肃,兰州,730070 |
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| 基金项目： | 国家社会科学基金，2010年度全国党校系统重点调研课题"用负所得税调节我国收入分配差距研究" |
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| 摘 要： | 根据有关的数据资料,基于全国和甘肃的模拟分析,对低保政策、农村扶贫开发政策与负所得税在五个方面进行测算与比较.从模拟分析的结果来看,与最低生活保障制度和扶贫开发相比,负所得税尽管在花费资金方面较多,但是具有覆盖人数多、调节收入差距明显、税率可以灵活调整、年标准线明显高于低保线(或绝对贫困线)等优势.
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| 关 键 词： | 负所得税 最低生活保障制度 扶贫开发 甘肃省 |
An Imitative Analysis of Chinese Subsistence Security System Reconstruction with Negative Income Tax in Rural Poverty Alleviation Development |
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| LI Qing-mei.An Imitative Analysis of Chinese Subsistence Security System Reconstruction with Negative Income Tax in Rural Poverty Alleviation Development[J].Journal of Lanzhor University(Social Sciences),2011,39(2). |
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| Authors: | LI Qing-mei |
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| Institution: | LI Qing-mei (Department of Business Administration,the CPC School of Gansu Provincial Committee,Lanzhou 730070,China) |
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| Abstract: | On the basis of the data information and the simulation analysis of China and Gansu Province the paper makes a calculation and comparison of the urban and rural lowest cost-of-living system,rural poverty alleviation and development policies and negative income tax in five aspects.The result shows that the negative Income tax is obviously superior to the lowest cost-of-living system and poverty alleviation and development policies in coverage, income adjustment,tax rate adjustment regulation and annual stand... |
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| Keywords: | negative income tax the subsistence allowances system poverty alleviation development Gansu Province |
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