Abstract: 

This paper believes that the reason why the implementation of negative income tax is necessary is inseparable from the current major defects of China's minimum living security system and the advantages of negative income tax. On this basis, the author focuses on the five difficulties in the implementation of negative income tax, and proposes to use the negative income tax plan to reconstruct the concept of China's minimum living security system to solve the urgent and realistic major problems facing China today, such as : Mobilize the enthusiasm of low-income people, pay attention to efficiency on a fair level; narrow the increasingly severe income distribution gap of residents; increase the income of the poor, expand domestic demand, and so on.

 

Key words:

Negative income tax; low security system; difficult

 

Fund：

The phased achievement of the 2007 Gansu Provincial Philosophy and Social Science Planning Project, “Reconstructing the Urban and Rural Minimum Living Security System in Gansu Province with Negative Income Tax Program”

 

Reference:
 Li, Q., Nie, T., & Zhou, Y. (2009). Reconstruction of China's subsistence security system with negative income tax. Gansu Theory Research, 2009(3), pp.83-86. （《用负所得税重构中国低保制度的难点研究》）

Link: 

【CNKI】

http://kns.cnki.net/kcms/detail/detail.aspx?dbcode=CJFD&filename=GLXK200903019&dbname=CJFD2009&uid=WEEvREcwSlJHSldRa1FhdXNXYXFuU20xQ3lja3NiTDYxWW8wbXJVa01hQT0=$9A4hF_YAuvQ5obgVAqNKPCYcEjKensW4ggI8Fm4gTkoUKaID8j8gFw!!

 

【WANFANG DATA】

http://d.wanfangdata.com.cn/Periodical/gsllxk200903018

 

【CQVIP】

http://lib.cqvip.com/qk/81114X/200903/30395002.html

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