The Social Relief For Aids Group From The Perspective Of Finance And Tax Law

As the annual increase of the amount of PLHIV, the AIDS group expands bigger,in the same time, the conception of equality of human rights prevails, and governmenthas taken the issue regarding the relief of AIS group into the working agenda. Thoughthe finance’s redistribution and tax law’s motivation and guidance, finance and taxlaw plays an important role in the social aid for the AIDS group as significant measure.But due to the increase of the number of PLHIV, the problem of shortage of fiscalinvestment funds is emerging, and the motivation and guidance function of tax law islimited, which are not in favor of development of AIDS prevention and control project,and the improvement of the AIDS group’s living environment, then may affect socialstability and unity.At present most of domestic and overseas researches on ADIS group are focuson the sociology， medical science and management science, even there are someresearch by the science of law, which mainly pay attention to the human rightsprotection and legislation for AIDS group, few researches studied by the finance andtax law. Finance is an important method to realize its public function, tax is animportant method to redistribute revenue, reconfigure resources, and guide industrydevelopment, therefore both of them shall be taken into the research scope regardingthe AIDS group’s relief. This thesis takes the subject matter of finance and tax law as the cue, thoughfiscal revenue, fiscal expenditure and fiscal supervision to analyze the current fiscalsystem. The main structure can divide into3parts: the chapter1defines the scope ofobject of study, and clarifies the intrinsic logic relation between AIDS group andfinance and tax law. In addition, this chapter introduces the survey methods, andthough the survey to analyze the living environment of the group；The chapter2introduces the current relief situation and the drawback of relief system. Firstlyintroduces the relief status for the AIDS group by means of finance and tax law, thenfind out the drawbacks comparing to the living situation. Based on the aforementionedCharters, Chapter3discusses how to perfect our finance and tax law system in orderto do more contribution to the social relief for the AIDS group.The main innovation of thesis is the research perspective, the thesis discusses thesocial relief issue from the finance and tax law perspective, which is different frommedical or management perspective, finance and tax law is focus on how to regulatethe operation of the relief funds, and how to enter into full play of public function.Besides in the research method aspect, the data is collected by means of internetquestionnaire, onsite talk and telephone consulting etc., which makes the surveybecome more practical significance.Whereas the specialty of AIDS group, it’s hard to do the survey, which makes thesurvey specimen limited, may not reflect the living environment of whole AIDS group.And in China there are five-level finance system, the data collecting is difficult, thusthe thesis only discuss two-level finance: state finance and province-level finance.Due to my limited capacity, it’s hardly to avoid deficiencies, and author shall do morestudy and research on it, however, author hope the thesis can cause more thinking onthe issue regarding social relief for AIDS group.