财政收支视角下的收入分配现状及共同富裕实现路径研究

A Study on the Current Situation of Income Distribution and the Realization Path of Common Prosperity:From the Perspective of Fiscal Revenue and Expenditure

财政作为调节收入分配的重要工具,对于合理分配财富、实现共同富裕的最终目标具有重要意义。基于财政收支视角下,运用人均GDP、恩格尔系数、城乡居民人均可支配收入比、城乡居民人均消费支出比等指标剖析我国的收入分配现状;进而从人均可支配收入、人均可支配工资性收入和人均消费支出等指标对财政收支在初次和再次收入分配过程中的调节效果进行分析。研究发现我国财政结构存在间接税占比过重、公共支出不足、转移支付的效率难以保障等问题,并提出如下建议:强化直接税在税收体系中的作用;加强间接税税后商品的流向监测;缩小地区及城乡间教育资源分配差距;通过税收制度改革推动居民高质量就业;做好财政政策顶层设计促进区域经济协调发展。

As an important tool for regulating income distribution,fiscal affairs is of great significance for the rational distribution of wealth and the realization of the ultimate goal of common prosperity.This paper analyzes the current situation of income distribution in China from the perspective of fiscal revenue and expenditure,focusing on indicators such as per capita GDP,Engel coefficient,per capita disposable income ratio of urban and rural residents,and per capita consumption-expenditure ratio of urban and rural residents;On the other hand,the adjustment effect of fiscal revenue and expenditure in the process of income distribution is analyzed around indicators such as per capita disposable income,per capita disposable wage income,and per capita consumption expenditure.Then,the article proposes that China’s fiscal policy still has problems such as the excessive proportion of indirect taxes,insufficient public expenditure,the lack of guarantee in the efficiency of transfer payments,and so on.Therefore,this paper puts forward the following suggestions to explore the path to common prosperity.First of all,government departments should optimize China’s tax structure by increasing the proportion of direct taxes and strengthening the monitoring of the flow of goods after indirect taxes.Secondly,it is necessary to narrow the gap between regions as well as between urban and rural areas in terms of the distribution of educational resources.Besides,it is of great necessity to improve the quality of employment via tax system reform.Finally,the government should do a good job in macroeconomic regulation and control to promote coordinated economic development.