节制资本与共同富裕:逻辑、难点及路径

Capital Regulation and Common Prosperity:Logic,Difficulty and Path

“资本大鳄”行为威胁高质量发展,适时节制资本有助于推动共同富裕。节制资本具有深厚的思想渊源,中国特色社会主义资本观始终坚持共同富裕导向,新时代节制资本包括防止资本过度集中、防止资本无序扩张的双重内涵。节制资本可通过遏制资本及收入不平等、优化要素资源配置等渠道促进生产增长和成果共享,推动共同富裕;主要政策工具是节制资本税收框架和平台经济反垄断。我国节制资本仍面临管控阻力较大、资本外逃、税制不健全、扩张边界模糊、互联网领域舞弊高发、配套改革不完善等现实难点。中国节制资本的制度设计要充分考虑经济发展实际,排除国际资本税收竞争的认识干扰,更好发挥有为政府和举国体制的作用,全面提升资本治理效能。应进一步加强舆论引导降低管控阻力,审慎开放资本账户防止资本外逃,加快构建多种类、累进制的资本税制体系,健全资本扩张负面清单和强化反垄断力度,完善相关配套服务,从而更好地统筹处理资本行为作用与共同富裕的关系。

At present,excessive concentration and infiltration of capital and other behaviors of“capital conglomerates”pose a serious threat to high-quality economic development,so timely capital regulation for promoting common prosperity has great theoretical and practical significance.The theory of capital control in ancient China,Marx’s critical thought of capital,Sun Yat-sen’s thought of capital regulation and MAO Zedong’s thought of capital regulation have provided sufficient theoretical self-restraint for the new era.The view of capital of socialism with Chinese characteristics always adheres to the orientation of common prosperity.Combining with the existing ideological basis and the current realistic background,this paper analyzes that capital regulation in the sense of the new era has the double connotation of preventing excessive concentration of capital and preventing disorderly expansion of capital.From the perspective of the relationship between restrained capital and common prosperity,capital regulation can promote the sustainable growth of production and the fair sharing of achievement by effectively curbing the inequality of capital and its income and optimizing the allocation of factor resources.Its main policy tools are to improve the abstinence capital tax framework and strengthen the platform economy anti-monopoly.At present,China still faces many practical difficulties in capital regulation,such as great resistance of capital regulation,capital flight,imperfect capital tax system,vague boundary of capital expansion,high incidence of fraud in the field of internet capital,and imperfect related supporting reforms.The capital regulation measures and effects of some developed countries provide useful experience and lessons for China:The design of China’s capital regulation system should fully consider the reality of economic development,pay special attention to ruling out the understanding of international capital tax competition,better play the role of the promising government and the national system,and improve the capital management efficiency.Specifically,we should further strengthen the guidance of public opinion to reduce the resistance of control,prudently open the capital account to prevent capital flight,speed up the construction of a multiple-type and progressive capital tax and“data tax”system,improve the negative list of capital expansion and strengthen anti-monopoly punishment,and constantly improve relevant supporting services,so as to better deal with the relationship between the role of capital behavior and growth efficiency and development fairness,thus promote common prosperity.This paper puts capital regulation under the overall framework of common prosperity,which provides a useful reference for further regulating capital behavior and guiding the healthy and orderly development of capital in the new era,and provides a valuable interpretation for understanding the internal relationship between restrained capital and common prosperity.