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我国最低生活保障制度存在着多头管理、法制不全、范围过窄、效率低下、形式混乱等问题。为了解决这些问题,应该运用负所得税的效率与公平原则、法制原则、形式统一原则和动态监管原则等来改进我国的低保制度。负所得税形式的低保制度,应朝着税制化的方向发展,并分阶段实施。
The minimum living security system in our country has problems such as long management, incomplete legal system, too narrow scope, inefficiency and confusion. In order to solve these problems, the efficiency and fairness of negative income tax, the principle of legal system, the principle of formal unity and the principle of dynamic regulation should be applied to improve China’s dibao system. The system of subsistence allowances in the form of negative income tax should be developed in the direction of taxation and be implemented in stages.