“负所得税制”是西方福利制度改革的一种思路。近年来,有些学者提出,在我国实施这一制度,用以支持社会救助制度改革,但是,缺乏对其深入的分析。本文试图就此发表一点意见,旨在说明“负所得税制”作为福利制度改革的一种思路,有其创新、便利等可取的一面,但在我国,实施和推广这 The “negative income tax system” is a kind of thinking of the reform of the western welfare system. In recent years, some scholars have proposed that this system should be implemented in our country to support the reform of social assistance system. However, there is a lack of an in-depth analysis. This article attempts to make some comments in this regard, aimed at illustrating the “negative income tax system” as a kind of thinking of the welfare system reform, with its innovation, convenience and other desirable aspects, but in our country, the implementation and promotion of this