负所得税制、西方社会福利制度对我国相关政策的启发  

Minus income tax system,Western social welfare system's inspiration to Chinese relative policy

作　　者：华磊[1] 

机构地区：[1]武汉理工大学经济学院,湖北武汉430070

出　　处：《特区经济》2009年第7期260-261,共2页Special Zone Economy

摘　　要：为了实现经济的平稳可持续发展、消除贫富差距、构架和谐社会,我国政府实行了各种维护劳动者利益和稳定社会秩序的政策,如:差额补贴制度、社会福利等。但是这些政策与方案往往都存在一定的弊端。为了使这些政策有效性得以更好地发挥,本文就负所得税和西方福利制度给我国差额补贴制度、社会福利等政策带来的启发进行讨论,期望能对相关政策的制定有一定的指导意义。Our government has taken several measures to ensure our economic developing stably and eliminate the difference between the rich and poor,such as：deficiency payment and social welfare policy.But all of these measures are not perfect.Now this article will talk something about social welfare policy, deficiency payment and Negative Income Tax and hope that will be useful when our government make policies.

关 键 词：差额补贴制度 负所得税法 社会福利 

分 类 号：F812.42[经济管理—财政学] D632.1[政治法律—政治学]