共同富裕导向下财税法的分配职能及其限度

The Distribution Function and Limitation of Fiscal and Taxation Law under the Orientation of Common Prosperity

共同富裕是社会主义的本质特征,对公平收入分配提出了更高要求。财税法的分配职能有助于缓解收入差距、消除两极分化,但单凭其自身不能实现共同富裕,因此仍需与高质量发展相结合。我国是生产资料公有制国家,坚持共产党领导,在收入分配方面,财税法拥有更加丰富的政策工具。在目前的分税制体制下,收入分配主导权已被赋予中央,地方有一定的参与空间,这是契合中国国情的做法,有助于改善结构性收入差距。就收入分配的具体路径而言,需要政府在收入和支出两端协同发力,既要完善税制体系和规范税收秩序,合理调节过高收入,也要考虑调整财政支出结构,发挥社会保障、公共服务的作用,提高中低收入群体的收入。作为系统性保障措施,无论是税收还是财政支出,法律的规范作用不可或缺。要防止收入分配偏离法治,导致侵害财产权、阻碍经济发展的后果。

Common prosperity is the essential feature of socialism,which puts forward higher requirements for fair distribution of income.The distribution function of the fiscal and taxation law helps to alleviate the income gap and eliminate polarization,but it alone can not achieve common prosperity,so it still needs to be combined with high-quality development.China is a country with public ownership of the means of production,adhering to the leadership of the Communist Party,and the fiscal and taxation law has more abundant policy tools in terms of income distribution.Under the current tax-sharing system,the leading role in income distribution has been given to the central government,and local governments have a certain space to participate,which is in line with China's national conditions and helps to improve the structural income gap.As far as the specific path of income distribution is concerned,the government needs to make concerted efforts in both income and expenditure,not only to improve the tax system and standardize the tax order,to reasonably adjust excessive income,but also to consider adjusting the structure of fiscal expenditure and giving full play to the role of social security and public services to improve the income of low-and middle-income groups.As a systematic safeguard measure,whether it is taxation or financial expenditure,the regulation role of law is indispensable.It is necessary to prevent income distribution from deviating from the rule of law,resulting in infringement of property rights and hindrance to economic development.