负所得税制实施的制度优势——基于低保制度的视角分析  

The System Advantage of Practicing the Negative Income Tax System

作　　者：贾明琪[1] 付春香[1] 

机构地区：[1]兰州大学管理学院,甘肃兰州730000

出　　处：《经济与管理》2008年第11期32-37,共6页Economy and Management

摘　　要：我国实施的最低生活保障制度对于保障贫困居民的基本生活消费、维护社会稳定和发展具有重要作用。但我国实行的"国家与地方共同出资"模式由于地方发展水平的差距而很难在短期内真正实现"应保尽保"的根本目标,而且还存在进一步加大地方差距的风险。"费"的先天缺陷使得低保制度并不是最好的制度选择,可考虑实行负所得税制,对其财政负担、经济社会效率、行政效率以及替代效应等方面的实证分析表明:我国实施负所得税制比实行低保制度具有明显的制度优势。Our country puts the lowest life guarantees system into practice, have the important function for guarantee poor resident of basic life consume, support the society stabilization and development. The mode of ＂country and locate chase together＂ is very difficult in short-termly real realizing, for the place develop horizontal margin, and still exsits the risk of the local margin in enlargement. However, because the inborn blemish of the ＂fee＂ makes low protecting the system and is not a best system choice. For this, we can put forward the speculation of the negative income tax in execution, and by substantial evidence analysis of its public finance incidence, economic social efficiency, administration efficiency and act for the substantial evidence of effect etc, discover that the negative income tax has more system advantage than low protect system in our country.

关 键 词：低保制度 负所得税 效率 替代效应 

分 类 号：F810.424[经济管理—财政学]