负所得税制度对我国低收入者补助的思考  

Ponder over the negative system for low income subsidy in China

作　　者：王淑玲[1] 

机构地区：[1]陕西省经济管理干部学院,陕西西安710068

出　　处：《陕西省行政学院陕西省经济管理干部学院学报》2005年第3期54-56,共3页Journal of Shaanxi Administration School and Shaanxi Economic Management School

摘　　要：负所得税制度是一项对低收入者提供自动支付的制度。该制度的核心是对穷人进行更有效的帮助,并有利于税收制度与社会福利制度的有机结合。对我国低收入者补助有一定指导作用和现实意义。The negative system of income tax is a system that offers automatic payment for low income. The core of this system is the organic combination that carries out more effective help for poor and is helpful for the social welfare system and system of tax revenue. For the low income in China, subsidy has surely guidance role and realistic meaning.

关 键 词：负所得税制度 低收入者 补助 思考 

分 类 号：F810.422[经济管理—财政学]