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城镇居民最低生活保障制度,作为一项重要的社会经济政策,极大地保障了城镇贫困群体的基本生活。但在运行过程中,出现了低保人员长时间享受最低生活保障待遇的现象——所谓的“福利依赖”。本文通过实证分析,认为我国客观上不存在福利依赖的经济诱因,之所以出现福利依赖的现象,是由于目前的城镇低保制度主要救助了老弱病残社会成员,他们基本丧失了劳动能力,是本该属于政府长期救助的对象。但我国目前城镇低保制度高边际税率的设计以及我国金融信用制度和收入申报制度的不完善,客观上也给部分低保人员的福利依赖创造了外部制度环境。
The minimum living guarantee system for urban residents, as an important social and economic policy, has greatly guaranteed the basic livelihood of urban poor groups. However, in the process of operation, there has been a phenomenon that the minimum living allowances enjoyed by the minimum living allowances for a long period of time - the so-called “welfare dependency ”. Through empirical analysis, this paper argues that there is no objective economic incentive for welfare in our country. The phenomenon of welfare reliance depends on the fact that the current urban subsistence allowances system mainly aided the members of the elderly and the sick, they basically lost their ability to work, Is supposed to belong to the object of long-term government relief. However, at present, the design of the high marginal tax rate of urban subsistence dibao system in our country and the imperfection of China’s financial credit system and income declaration system objectively also created the external institutional environment for the welfare reliance of some subsistence allowances.