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精准扶贫是当前我国扶贫工作的主要方针,在发挥增量作用的同时也不应忽视存量的意义与功效。以新农保这一存量为研究对象,通过引入负所得税的理念,对新农村财政补贴机制进行优化,变单一化的财政补贴机制为差异化的财政补贴机制,实现财政补贴的结构性调整,可使财政补贴更加偏向于贫困者或者低收入者,降低农村养老贫困的发生率,推动新农保助力精准扶贫工作的开展。
Accurate Poverty Alleviation is the main guideline for poverty alleviation in our country at the same time. We should not neglect the significance and effectiveness of the stock while playing an incremental role. Taking the stock of new rural social security as the research object, through the introduction of the concept of negative income tax, the new rural financial subsidy mechanism is optimized and the single financial subsidy mechanism is the differentiated financial subsidy mechanism, so as to realize the structural adjustment of financial subsidies, Financial subsidies can be more biased toward the poor or low-income people, reduce the incidence of poverty in rural areas to promote the new agricultural insurance to help carry out accurate poverty alleviation work.