论构建和完善促进共同富裕的法律体系

On Constructing and Improving the Legal System to Promote Common Prosperity

为保障党中央关于扎实推动共同富裕重大决策的有效实施,根据法治固根本、稳预期、利长远的功能,我国有必要加快构建和完善促进共同富裕的法律体系。我国在促进共同富裕的立法方面有一定基础,但还存在一些问题,如基本法缺位,初次分配立法有诸多空白、现行规定不够合理;再分配立法进展缓慢,房地产税立法、遗产税立法等重要法律迟迟未能出台;三次分配立法存在短板,现行慈善立法不够完善,导致社会成员捐赠意愿不足等。为此,应当抓紧研究制定“共同富裕促进法”,将其作为推进共同富裕领域的基本法。与此同时,还应完善推进共同富裕领域的专项法——初次分配立法、再分配立法、三次分配立法,以期形成适合我国国情的、基本法和专项法相协调的促进共同富裕的法律体系。

Considering the role of law in securing fundamentals,stabilizing expectations and benefiting long-term interests,it is necessary for China to speed up the construction and improvement of the legal system for promoting common prosperity so that the effective implementation of the CPC Central Committee′s major decision on solidly promoting common prosperity could be ensured.China has a certain foundation in legislation regarding promoting common prosperity,but there are some problems.The basic law is absent.There are many gaps in the legislation of primary distribution,and the current provisions are unreasonable.The redistribution legislation is progressing slowly and some important laws such as real estate tax legislation and inheritance tax legislation have not been introduced yet.There are shortcomings in the three distribution legislation,and the current charity legislation is not perfect,resulting in the lack of donation willingness of social members.Therefore,the"Law for the Promotion of Common Prosperity"as the basic law for promoting common prosperity should be promptly studied and formulated.In the meanwhile,the special laws for the promotion of common prosperity including the primary distribution legislation,the redistribution legislation and the tertiary distribution legislation,should be improved,with a view to forming a legal system that is suitable for China′s national conditions and coordinated with the basic law and special laws to promote common prosperity.