负所得税与精准扶贫的契合与实践路径  

The Conjunction and Practice Path of Negative Income Tax and Precision Poverty Alleviation

作　　者：黄媛媛 Huang Yuanyuan

机构地区：[1]华中农业大学马克思主义学院,湖北武汉430070

出　　处：《河南社会科学》2018年第11期47-52,共6页Henan Social Sciences

基　　金：中央高校基本科研业务费专项基金项目"劳动所得税制的分配正义问题研究"(2014RW001);湖北省教育厅人文社会科学研究项目"大学生创新创业法治教育研究"(16G056)

摘　　要：负所得税以精准援助、劳动自立、摆脱贫困等为价值目标,在精准识别、协同扶贫、扶贫法治化和精准退出等方面为精准扶贫提供创新思路和方法。精准扶贫则在思想政策、资金、人员和劳动退出等方面保障负所得税的践行。在精准扶贫脱贫攻坚时期,可依据负所得税的扶贫优势,在精准扶贫范围内率先试行负所得税,以精准扶贫为目标合理设计负所得税"最低收入标准""农户实际收入"和"负所得税税率"等内容。The value of negative income tax includes precision assistance,labor self-reliance,and poverty relief.It provides innovative ideas and methods for precision poverty alleviation with precision recognition,coordination of poverty alleviation,poverty alleviation,and precision withdrawal.Conversely precise poverty alleviation guarantees the implementation of negative income tax in terms of ideological policies,funds,personnel and labor withdrawal.In the period of poverty alleviation and reduction,the negative income tax can be carried out on the basis of its advantages in the range of accurate poverty alleviation.The targeted measures can be carried out,such as rational designing the minimum income standard,the actual income of farmers and the tax rate of negative income tax in the precision of poverty alleviation.

关 键 词：负所得税 精准扶贫 税制扶贫 契合 

分 类 号：DF432[政治法律—经济法学]