基于面板门槛模型的中国农村扶贫负所得税机制研究  

Research on the Negative Income Tax Mechanism of Rural Poverty Alleviation in China Based on Panel Threshold Model

作　　者：边恕[1,2] 黎蔺娴 BIAN Shu;LI Linxian

机构地区：[1]辽宁大学人口研究所,辽宁沈阳110036 [2]武汉大学社会保障研究中心,湖北武汉430072 [3]中国人民大学公共管理学院,北京100872

出　　处：《社会保障研究》2018年第5期87-95,共9页Social Security Studies

基　　金：教育部人文社科重点研究基地重大项目"养老保险城乡统筹政策优化研究--基于养老金与财政动态契合的视角"(14JJD630012);辽宁省"百千万人才工程"资助项目"辽宁省人口老龄化;社会保障与财政补贴的动态契合机制研究"(辽百千万立项2015-37);辽宁省教育厅高等学校创新人才项目"基于老年多元需求的社会养老服务有效供给体系研究"(WR2016009)成果

摘　　要：本文通过建立负所得税制度来解决当前扶贫过程中"激励"与"普惠"两难的问题。基于2000—2011年中国健康与营养调查(CHNS)数据,文章构建了政府财政补贴对中国农村劳动力劳动意愿影响的面板门槛模型,测算出当补贴金额为人均收入的1. 2倍时,劳动者的劳动意愿达到门槛值,并以此作为负所得税率区间设计的基准,分析了负所得税制对贫困者福利的改善情况。对此,本文提出渐进式推进、多维贫困测度、负所得税与现有保障制度衔接、加快立法进程等对策。This paper establishes negative income tax system to solve the dilemma of ＂ Incentive＂ and Inclusive＂ in the current poverty alleviation process, and establishes a panel threshold model to measure the impact of government financial subsidies on Chinag rural labor force by using the data of CHNS from 2000 to 2011. When the subsidy amount is 1.2 times of the per capita income ,the labor forceg willingness reaches the threshold value As a benchmark for the negative income tax rate interval analysis, the paper analyzes the improvement of the negative income tax system to the welfare of the poor. Finally, this paper puts forward the countermeasures of gradual advancement,multi - dimensional poverty measure, the convergence of negative income tax and existing security system, and speeding up the legislative process.

关 键 词：精准扶贫 负所得税 面板门槛模型 费改税 

分 类 号：F323.8[经济管理—产业经济]