Family Income Tests of Child Welfare in Canada and Australia and the Research Enlightenment

There is an increasing trend in western countries that income security is used as a tool to provide child welfare for low income families. As in Canada and Australia, where universal child welfare is turning to be more selective, family income tests set up the major thresholds for deciding the levels and the amount of child welfare that each family can enjoy. The experiences from both countries shed light on China’s development of a moderate general child welfare system, enhancing precise targeting for effective welfare distribution.     

我国个人所得税研究述评

本文首先阐述了我国个人所得税的涵义与发展历程,其次对研究我国个人所得税的相关文献进行梳理,从而对我国个人所得税存在的问题进行述评,最后针对完善我国个人所得税的建议进行述评。     

Allocative or Distributive Aims of Income Taxation?

Relations of income tax legislation and economic development are traditional subjects of German public finance. Reginald Hansen's book (1996) on practical consequences of the “Methodenstreit” for income taxation is considered under three aspects: history of economic thought, tax-systems and aims of income taxation. The introduction is followed by four paragraphs: 1. Long-term views of income taxation, 2. Reginald Hansen's comments on income taxation in Germany, 3. From Schmoller and Wagner to the modern German type of income taxation, 4. “Ability to pay,” “Pay as you use” or what else? The article demonstrates progressive and restrictive results of the long-term view focusing on the evaluation of income taxation principles.     

A New Tax on Income from Capital in the Netherlands

The Dutch income tax is until now based on the source theory. As a consequence capital gains are not taxed; this principle forms the basis of many schemes for tax avoidance. To cope with this problem the Government proposes an analytic income tax at a rate of 30% assuming a fixed annual yield of 4%. According to critics the proposal will lead to a modest taxation on capital gains but also to various forms of tax arbitration and a tax justice deficiency.     

论收入政策在扩大内需中的作用

我国现阶段的收入结构政策表现为体制内人员收入分配的平均化和体制外人员分配的过分悬殊。平均化的分配所形成的消费平台不利于形成消费的梯级结构 ,过分悬殊的分配不利于扩大有效需求。失业率提高、国有企业改革滞后、农产品价格低迷等原因使城乡居民收入总量减少都不利于扩大有效需求。因此 ,我国必须调整收入政策 ,扩大有效需求。     

切实抓好村干部培训促进农民致富增收

实现农民增收,离不开各级党委政府强有力的组织领导,离不开村干部的身体力行和模范带头.村干部的作用发挥得如何,取决于他们素质的高低.因此,提高村干部的素质应是县多两级党委政府今后一个时期的重要任务.县乡两级党委政府应把加强村干部培训作为加强农村基层党组织建设的重要内容和促进农民增收的重要环节抓紧抓好.     

关于收入分配差距问题的若干理论综述

目前,中国居民收入分配差距呈逐渐拉大的势头。但差距扩大到什么程度,是否出现了两极分化……学术界对此争论不休,学者们依据不同的一个或几个收入差距指标,对收入分配差距的扩大程度给予了不同的评价和判断。     

个人所得税改革探讨

我国个人所得税起征点由800元提高到了1600元,这一改革措施没有从根本上解决个人所得税由于实行统一免征额所带来的实际上的不公平问题。除此之外,我国个人所得税还存在着税制不完善、税率结构不合理、征纳不充分等缺陷。我国可以从采用分类综合所得税制、提高边际税率、加强税收征管等措施入手,进一步深化个人所得税的改革。     

试探当前农民增收的途径

农民增收问题是事关我国国民经济良性发展和社会长治久安的大问题。就业不充分,体制的限制,农民负担过重是制约农民增收的主要障碍。加大农业人口非农就业,改变现有体制,调整产业结构,实现农业产业化和现代化是解决农民增收问题的有效途径。     

关于构建农民增收长效机制的思考

“三农”问题的核心是农民问题,而农民问题的核心是农民富裕。当前农民增收的大部分是政策性保护增收措施实施的效应,属于政策性措施的延续,要想实现全面的长效性增收仍受到政策局限性和市场局限性约束。这就需要我们既从农业内部深挖增收潜力,增强农业和农村经济内部自主活力,也需要从农业外部寻找突破,形成可持续的外部推力和良好的增收氛围,形成内、外共促增收的良好机制。