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在我国经济发展步入新常态与扶贫工作的攻坚、冲刺期的现实背景下,基于“兼顾公平与效率”原则的税收政策选择研究具有较强的现实意义。在对美国劳动所得抵免(Earned Income Tax Credit,简称EITC)政策的目标、特征、实施过程与减贫效果进行介绍与分析的基础上,本文认为,为打赢脱贫攻坚战,提高扶贫成果的可持续性,我国应当吸收与借鉴EITC政策的相关理念,研究并适时推出符合国情的EITC政策。EITC政策应当与个人所得税改革相互结合、与就业政策相互配合、与人口政策相互促进。
Under the realistic background of the strenuous and sprint period that our country’s economic development has stepped into the new normal and the poverty alleviation work, the study on the choice of tax policy based on the principle of “taking fairness and efficiency into account” has strong practical significance. Based on the introduction and analysis of the goals, characteristics, implementation process and poverty reduction effects of the Earned Income Tax Credit (EITC) policy in the United States, this paper argues that in order to win the war against poverty and improve the results of poverty alleviation, Continuity, our country should absorb and learn from the related concepts of EITC policy, study and timely launch EITC policy in line with national conditions. EITC policy should be combined with the reform of personal income tax, employment policy and mutual cooperation, and mutual promotion of population policies.