摘要
美国的劳动所得税抵免制度不仅是一种税收政策,更是一种反贫困的福利政策。从效率角度看,劳动所得税抵免有助于促进低收入者参与劳动;从公平角度看,劳动所得税抵免有助于扶助低收入家庭和贫困儿童,且实施成本较低。本文通过对美国劳动所得税抵免制度的制定、实施方式、发展趋势和制度影响的分析,试图为我国的个人所得税改革寻找一种新的思路。
Earned Income Tax Credit system in the USA is not only a tax policy but also an anti-poverty welfare policy. From the perspective of efficiency, EITC can help to encourage the low-income earners to participate in labor market; and from the perspective of equity, EITC can help low-income families and needy children fight poverty with lower implementation cost. Based on an analysis of the formulation, enforcement mode, development tendency and effects of EITC system in the USA, this paper attempts to seek for a new path for individual income tax reform in China.
出处
《涉外税务》
CSSCI
北大核心
2011年第7期33-37,共5页
International Taxation In China
基金
国家自然科学基金(项目编号:7087304)的阶段性成果
关键词
劳动所得税
抵免制度
个人所得税
Earned income tax Credit system Individual income tax
