“两线合一”
2007年1月，中央一号文件要求“在全国范围建立农村最低生活保障制度”，中国自此形成了以低保和扶贫开发两大制度为主干的农村扶贫新格局。低保与扶贫开发都是农村扶贫减贫和脱贫工作的基本制度安排，两项制度各具特点和制度优势，可以形成政策效应互补的帮扶合力，在整体上提升农村反贫困效果。
然而，低保和扶贫开发是两项不同的制度安排，两项制度形成的历史路径不一，且有着不同的政策目标和政策手段。因此，切实做好低保和扶贫开发两项制度的分工协调和有效衔接，成为打赢脱贫攻坚战的重要决策部署。《关于做好农村最低生活保障制度与扶贫开发政策有效衔接的指导意见》要求，农村低保标准低于国家扶贫标准的地方，要按照国家扶贫标准综合确定农村低保的最低指导标准，农村低保标准已经达到国家扶贫标准的地方，要根据动态调整机制科学调整。
所谓“两线合一”，就是实现低保标准和扶贫标准的统一。自2016年1月起，农村低保标准达到每人每年2808元，与扶贫标准相一致，实现了“两线合一”，并根据物价上涨水平每年进行调整。农村低保标准与扶贫标准同步提高，保障贫困家庭基本生活水平与全面建成小康社会相适应，主要是通过以下三条途径来实现的：一是对有一定收入的低保家庭，据实核算家庭成员年人均收入，按照人数足额补差；二是对无劳动能力、无任何收入的低保对象，按照当地低保标准全额补助；三是对充分享受低保政策，足额领取低保补助金后，生活仍有较大困难的家庭，通过临时救助帮助解决生活困难。
Unifying Two Standards
The No.1 Document issued by the central leadership in January 2007 required the establishment of a rural subsistence allowance system nationwide. This launched a new rural poverty alleviation structure supported by both the subsistence allowance system and development-oriented poverty alleviation.
These two systems have different features and strengths, and their integration will build synergy in providing assistance to those in need, and enhance the impact of anti-poverty efforts in rural areas. As they were originally formed in different historic conditions with different policy goals and means, good planning is needed to coordinate the two systems for effective results.
According to a document released by the central authorities on linking these two systems, where the rural subsistence allowance is lower than the national poverty alleviation allowance, the former will be raised to the level of the latter; where the former has reached the level of the latter, rational adjustments may be made if necessary. In this way, the two standards will be roughly unified.
Since 2016, the level of rural subsistence allowance has been raised to 2,808 yuan per person per year, the same as the national poverty alleviation allowance, and the figure will be adjusted in accordance with price rises every year. The living standards of poor households thus will grow in parallel with the country's overall progress in building a moderately prosperous society.
There are three ways to synchronize these measures.
(1) For households living on subsistence allowances despite other income, the per-capita yearly income of their family members will be calculated and any of the deficit will be made up;
(2) For people living on subsistence allowances who have no ability to work and no income at all, full allowances will be provided in line with local subsistence allowance standards; and
(3) For those who still experience severe difficulties even after receiving the subsistence allowances, temporary assistance will be provided to mitigate their problems.