所得税

In the recent years, Chinese scholars have more and more concerned about the foreign income support theory, especially the negative income tax theory. This is closely relevant to the Chinese economic and security reform.

近年来，国外的收入支持理论，特别是负所得税逐渐得到国内学者的关注，这自然是与我国的经济，保障制度的改革密切相关的。

The system of negative income tax was firstly proposed by Milton Friedman of Chicago University, and developed by economists in the west later.

负所得税制度首先由美国芝加哥大学的米尔顿·弗里德曼提出，后来又在西方经济学界得到了发展。

Transfer ; Negative Income Tax ; Marginal Propensity to Consume

转移支付；负所得税；边际消费倾向

First of all, this paper analyzes the reason and solution of poverty. Then it introduces Friedman's negative income tax instead of social insurance in welfare states. Finally it introduces Friedman's thoughts about the innovation of educational system.

首先，弗里德曼分析了贫困减轻的方法；其次，弗里德曼建议用负所得税这一方案来替代福利国家所施行的社会保险；最后，阐述了弗里德曼关于教育体制改革的思想。

Income Gap ; Negative Income Tax ; Township Enterprises ; Illegal incomes ; Management with due scale

收入差距；负所得税；乡镇企业；非法收入；适度规模经营

Now this article will talk something about social welfare policy, deficiency payment and Negative Income Tax and hope that will be useful when our government make policies

为了使这些政策有效性得以更好地发挥，本文就负所得税和西方福利制度给我国差额补贴制度、社会福利等政策带来的启发进行讨论，期望能对相关政策的制定有一定的指导意义。

Negative income tax, school vouchers —have become either reality or part of mainstream political discourse.

那些曾经被视为癫狂的观点，如结束和平时期的强迫征兵制，取消对交通和银行业的管制，提出负所得税及教育券的设想等等，都已融入现实或主流政治论题，成为了其中的一部分。

This tax subsidy, a "negative income tax" that tops up the earnings of the low-paid, was introduced in the 1970s and has been expanded four times since.

作为这项税的补助－负所得税用于补给低收入早在上世纪70年代就被提出，至今已经已经翻了4番。

Negative income tax ; weak group ; income gap ; excess regressive income tax system

负所得税；弱势群体；收入差距；超额累退所得税制

However, due to the current situation of the financial income in Gansu, the village and town government had no ability of solving capital problems. Thus, the authors put forward a proposal of establishing a system of negative income tax and social security fundation to explore the new mode of anti-poverty in Gansu Province.

而从甘肃省地方财政收支现状看，由乡镇负担的保障金实际难以落实，据此，提出通过征收统一的负所得税、建立社会保障基金会，解决资金的瓶颈问题，以确保农村最低生活保障制度的实施，为甘肃省今后扶贫模式的创新提供有益的设想与建议。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。