共同富裕:不同的收入分配目标需要不同施策

Common Prosperity: Different Income Distribution Goals Require Different Strategies

共同富裕既要解决如何"富裕"的问题,又要解决如何"共同"的问题。本文基于2018年中国家庭收入调查数据和特征事实,通过分析共同富裕各收入分配目标的实现路径,探索如何实现"共同",发现税收、社会保障、转移支付等政策的调节力度不足和精准性不够会阻碍共同富裕目标的实现。本文的政策建议是:调整社会保障支出结构,逐步提升农村居民的养老保障水平,进一步发挥社会保障的再分配作用;降低企业的名义社会保险费率,提振中小民营企业的劳动力需求;继续深化个人所得税制度改革,扩大综合课征范围,优化税率结构,加强对高收入高净值者的税收监管,同时不宜降低最高边际税率,以避免进一步降低平均税率;完善财产税制度,增强直接税的再分配作用;加大普惠性教育人力资本投资,提高整体国民的人力资本水平,尤其是要加大对低收入者的人力资本投资,实现教育服务的均等化。这些政策将有力促进橄榄型分配结构的形成,最终达到全体人民的共同富裕。

Common prosperity should not only solve the problem of "prosperity", but also solve the problem of "common".Based on the data and characteristic facts of China Household Income Project 2018, by analyzing the realization path of income distribution goal of common prosperity, this paper explores how to achieve "common". It is found that insufficient regulation and accuracy of relevant policies will hinder the realization of the goal of common prosperity. Finally, the paper puts forward suggestions, including adjusting the social security expenditure structure, reducing the nominal social security rate of enterprises,continuously deepening the reform of individual income tax system, improving the property tax system, and enhancing the investment in human capital to realize education equity, which will effectively promote the formation of an olive distribution structure, and ultimately achieve the shared prosperity for everyone.