负所得税是指资本主义国家财政支出中转移支付的一种形式。是某些现代西方经济学家以所得税形式代替社会福利补助制度的一种主张。因这种支付与累进所得税在资金流向上恰好相反,故名。负所得税的最早和最积极的倡导者是美国货币学派经济学家米尔顿·弗里德曼。他反对现行的社会福利补助制度,认为零星的固定差额补助对领取者缺乏刺激作用,它有损于经济效率的提高。
当年佛利民建议的「负所得税(negative income tax)就是这个意思。「负所得税有不容易处理的漏洞,北京的朋友聪明,总可以想出其他的协助办法。
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见负所得税 egative income tax
递延所得税负债 deferred income tax liabilities ; deferred tax liabilities ; deferred income taxes ; Deferred Tax Liability
递延所得税负债法 Deferred income tax liability method ; Deferred inco
所得税负债 Income Tax Liability
船方不负责所得税 free of income tax
负的所得税 negative income tax
当期所得税负债 current income tax liabilities
用于迟延所得税负债法 liability method
负所得税向贫穷线以下人士或家庭提供收入资助的税务制度。
Negative income tax a taxation system where income subsidies are given to persons or families that are below the poverty line.
对于一些收入稍低的家庭已经在这么做了,这些家庭一直在享有税务减免,这个减免属于布朗担任首相时推行的可怕而复杂的收益与负所得税一套体系。
This has already happened for lower-income families through tax credits, the gruesomely complicated system of benefits and negative taxation that Gordon Brown introduced when he was chancellor.
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