China's absolute poverty relief fund-raising and management mechanism

Financing and management is the core issue of poverty relief. According to international rules, for the absolute poverty relief funds from the general government financial burden, the requirements included in the budget at the same time in the central and local governments at all levels of the (financial) between the classification by a certain percentage of the burden.

In the source of funds, the Western countries in general by a special tax to raise funds, such as Britain have imposed on the history of the special "poor tax" from the affluent areas of taxation and subsidies to poverty-stricken areas. Through tax financing in the form of absolute poverty relief funds, also embodies the essence of modern society with the assistance of the nature of the redistribution of national income. In addition, personal income tax, consumption tax, such as luxury taxes are also modern conditioning gap between rich and poor countries, to achieve an effective means of social equity. As a result, our country should take based on personal income tax, the levy of consumption tax in this luxury train of thought to resolve the absolute poverty relief fund-raising issues. At the same time, Western countries, the practice of social security also showed that personal income tax revenue represents about 30% of this coincides with the proportion of social security expenditure total expenditure ratio of 20% to 30% of the match. In this way, China's local governments may be in absolute poverty relief in the practice of using personal income tax as the main support of the minimum subsistence guarantee system for the major financial resources (according to our current tax system, personal income tax is levied on local taxes).

Governments at all levels in the financial capital ratio, for the protection of absolute poverty relief to protect the effect of China's absolute poverty relief legislation might also clear that the central, provincial, (to) the municipal, county (district) level four government Financial and investment between the ratio. Under the current tax system at all levels of government under the Financial Comparative financial strength, as well as governments at all levels in absolute poverty relief in the size of the liability, and taking into account the international practice, we recommend that the central, provincial, city and county levels of financial investment The ratio of 2:3:3:2, in principle, for, so as to achieve better levels of government in absolute poverty relief, "say" and "property rights" balance.

Absolute poverty relief fund much-needed relief for the poor, it is their "life insurance money," and therefore must be managed strictly in accordance with the law, to ensure that used for other purposes. At the same time, should establish a corresponding mechanism for supervision and management, the audit departments should strengthen audit and supervision. In the course of the operation of the Fund, should take advantage of modern information management system to achieve the information into the open, transparent operation in order to facilitate the public opinion and public supervision.