Research On The Personal Income Tax System From The Perspective Of Negative Income Tax

The so-called negative income tax is serving as a substitute for which currency school of thought main representative personage Friedmann proposed subsidizes the system to the low income earners one kind of plan, in fact will be attempts through the present income tax progressive increase tax rate structure further to expand to the lowest income social stratum in.The human who obtained is lower than some standard to these provides the subsidy through the negative income tax, subsidizes the basis is subsidized human's income level, subsidizes the degree is decided in is subsidized the human to lower obtained to what kind of degree, subsidizes but the amount also can reduce gradually along with the income increase.Also may say is the government to personally replaces the social welfare by the tax revenue aid form one form.To the low income earners the aid, at present our country's rescue plan only is judges people's living standard by a standard, is lower than below certain level for the rescue object.On the one hand this kind of rescue mechanism the rescue standard decides excessively lowly, a very great part of low income community is removed in outside; On the one hand moreover lacks a dynamic inspection process, once by the determination is the rescue object, then the association president time obtains the subsidy.But the fact is, people's living standard is can change.The negative income tax merit lies in guarantees the low income at the same time to avoid other not having the goal assignment fund, renders the assistance according to the income.Simultaneously the negative income tax is take the income as a standard, weighs people's living standard through the investigation. Such system can have certain time limit surely, such rescue system compared with the original rescue can shorter somewhat, but therefore cannot exist because of the helper status enjoys the rescue gold for a long time the phenomenon.Our country new turn personal income tax reform enhances the exemption volume to 3500 Yuan, but we should pay attention to the income to be lower than 3500 Yuan crowds are quite huge, this part of crowd's in reform benefit in? How improvement can their income condition have? Embarks from the personal income tax adjustment function angle, the government should not be supposed to forget during attention development economy to the low income community's attention.This article is precisely based on to the low income community's consideration, through the negative income tax theory, connects the social security policy and the national tax system, the victory present social security systems flaw, simultaneously also has provided the new direction for our country tax reform.Drafts to the high income progressive increase class further extends downward to low income earners's progressive increase subsidy, is lower than certain level to these income to provide the negative income tax form personally the subsidy.This article mainly is composed by six parts.The first part with emphasis elaborated our country current tax reform situation and the social security systems flaw, by this thesis this article starting point, profits from the domestic and foreign theory policy aspect the practice, proposes the tax reform new direction in under the negative income tax theory angle of view.The second part mainly is to the negative income tax theoretical analysis, in this part of elaborations we may know the negative income tax the income effect obtains the most scholar's affirmation.But its work supplies effect also urges part of scholars to send out the opposition the sound.The third part mainly is carries on the elaboration to the Western country to the negative income tax application, pointed out in although many developed countries not to negative income tax complete application, but has the improvement the negative income tax form existence, simultaneously compares our country and the international personal income tax obtains the negative income tax the application to have certain model significance to our country's tax reform.The fourth part mainly is embarks from the personal income tax function, pointed out a tax the function should locate with emphasis in the organization financial revenue foundation in the adjustment division of income, simultaneously also can involve in the adjustment income process to fairly with the efficiency balance, may obtain the negative income tax through the second part of theoretical analysis the introduction to be able very good to achieve fair and the efficiency proper attention to both.The fifth part of key elaboration introduces the negative income tax the feasibility analysis, has the problem from the personal income tax tax system and guarantees in the system the flaw to point out lowly introduces the negative income tax the necessity.Based on the same tax base, the common collection and the engagement pointed out mutually personal income tax, negative income tax as well as the social security tax carries on the overall plan design the possibility.The sixth part elaborated the negative obtained system in our country's concrete tentative plan, simultaneously elaborated with emphasis the negative income tax the question which and faces in our country's suitable environment, pointed out our country current tax revenue environment was already mature, simultaneously coordinated the correlation necessary measure, the negative income tax introduction could provide a new direction to our country personal income tax reform.