摘要
收入分配是经济领域的重要问题,也是一个长期存在的社会问题。对于收入分配,马克思主义经典作家在不同时期,围绕不同问题,从不同的角度进行过思考和论述,形成了一系列具有深远影响的观点,包括社会再生产四环节理论、消费与分配关系理论、社会再生产"按比例"规律、社会扣除理论、社会保障理论、相对贫困理论以及征收高额累进税、遗产税的主张等。本文把这些散落在马克思主义理论体系各部分的观点梳理出来,形成马克思主义关于收入分配的理论框架,以期为当前我国正在进行的收入分配改革提供基础性理论和有益的启示。
Income distribution is an important lem. In terms of income distribution, classical issues from different perspectives in different issue in Marxist periods, the economic field, and also a long-standing writers have been thinking and discussing it formed a series of far-reaching viewpoints, social prob- on different such as the theory of the four stages of social reproduction, the theory of the relationship between consumption and distribu tion, the rule of "propo relative poverty theory, in social reproduction, the social deduction theory, the social security theory, the the opinions of levying high progressive taxes and inheritance taxes and so on. This pa per combs the views of all parts of the Marxist theory system and forms the theoretical framework of Marxist in come distribution, in order to provide a basic theory and useful inspiration for the current reform of income dis tribution in China
作者
韩晓明
贾康
Han Xiaoming;Jia Kang
出处
《财政科学》
2018年第7期5-9,23,共6页
Fiscal Science
基金
国家社科基金重大项目(批准号2015MZD035)"马克思主义理论研究和建设工程2015年度重大项目:深化收入分配制度改革研究"部分理论研究成果
关键词
马克思主义理论
收入分配
理论框架
Marxist Theory
Income Distribution
Theoretical Framework