| 论劳动所得税收抵免对社会救助的激励效应 |
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| 引用本文： | 方重,;梅玉华. 论劳动所得税收抵免对社会救助的激励效应[J]. 地质技术经济管理, 2008, 0(7): 62-64 |
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| 作者姓名： | 方重, 梅玉华 |
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| 作者单位： | [1]合肥工业大学管理学院,安徽合肥230009; [2]合肥市地方税务局,安徽合肥230001 |
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| 基金项目： | 本文为国家自然科学基金课题（70631003）的阶段性研究成果. |
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| 摘 要： | 构建和谐社会的目标对社会救助制度提出了更新、更高的要求。而社会的进步和经济的发展则凸显出现行社会救助制度的缺陷和弊端。文章通过对比、分析，阐述了劳动所得税收抵免的运作机制，并进一步论证了劳动所得税收抵免对社会救助的激励效应。
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| 关 键 词： | 社会救助 劳动所得税收抵免 激励效应 |
A study of the Incentive Effect of Labor Income Tax Credit on Social Aid |
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| Affiliation: | Fang Zhong,Mei Yuhua(1.School of Management of Hefei University of Technology, Hefei 230009,China： 2.Hefei Local Tax Bureau, Hefei 230001, China) |
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| Abstract: | The goal of constructing a harmonious society requires the social relief system to renew and improve its standards. The defects and disadvantages of the current social relief system have been revealed along with the process of social progress and economic development. This paper expounds, through comparison and analysis, the operating mechanism of labor income tax credit and further discusses the incentive effect of labor income tax credit on social aid. |
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| Keywords: | social aid labor income tax credit incentive effect |
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