共同富裕的现实内涵与实现路径:基于财税改革的视角

The Connotation and Realization Path of Common Prosperity:From the Perspective of Fiscal and Tax Reform

推动并实现共同富裕,需要准确把握共同富裕的内涵,了解贫富分化的现状,探求有效的共同富裕实施路径。现阶段共同富裕意味着让全体人民有机会、有能力均等地参与高质量经济发展并共享经济发展成果;目前我国仍存在居民收入分配差距拉大、财富分配差距更高、人力资本投资不均、主观幸福感不对称等问题,亟需对财税制度加以改革。基于财税改革的视角,在缩小收入差距方面,应改革完善个税及消费税,对高收入人群的高消费多征税,避免流转税的累退性问题;在缩小财富差距方面,应适时开征房地产税,研究探索开征遗产税、赠与税,构建鼓励慈善捐赠的税收体系等,发挥税收再分配和三次分配的调节功能;在促进人力资本投资公平方面,应优化财政支出结构、理顺央地关系,推动医疗、养老、教育等基本公共服务均等化。

To promote and realize common prosperity, it is needed to accurately grasp the connotation of common prosperity and the current situation of polarization between the rich and the poor, and explore effective and key paths to implementation. This paper puts forward that the connotation of common prosperity includes income, wealth, human capital investment and subjective well-being, and analyzes the specific manifestations of the current polarization between the rich and the poor. From the perspective of fiscal and tax reform path, this paper analyzes paths to promote common prosperity: First, the government can reform and improve the individual income tax, reform and improve the consumption tax at the same time, levy more taxes on the high consumption of high-income people, avoid the regressive problem of turnover tax to narrow the income gap;the second is to levy real estate tax, explore the levy of inheritance tax and gift tax, build a tax system to encourage charitable donations, give full play to the regulatory function of tax redistribution and tertiary distribution to narrow the wealth gap;third, the government can optimize the structure of fiscal expenditure, straighten out the relationship between central and local governments, promote the equalization of basic public services such as medical care, elderly care and education, and promote more equitable human capital investment.