共同富裕视角下的第三次分配:现实挑战、理解维度与实践要领

The Third Distribution from the Perspective of Common Prosperity:Realistic Challenges,Understanding Dimensions and Practical Essentials

实现共同富裕是我国全面建成小康社会后确定的新时代发展目标,而第三次分配是实现共同富裕的重要途径。第三次分配面临相对贫困治理期、贫富差距扩大以及公益慈善环境新变化等现实挑战。精准把握第三次分配,必须正视第三次分配作用空间的有限性,把握好政府在第三次分配中的职能定位,处理好第三次分配与公益慈善的关系,充分认识新时代第三次分配的运行特点。第三次分配应然功能的发挥需要从保障体系和激励体系入手,通过以下路径实现:完善税收激励机制,提升捐赠主体主动性;利用非正式道德体系,塑造社会成员的共享信念;建立有效的慈善信托配套制度,推动第三次分配形式创新;构建第三次分配全过程监督网络,运用政策工具为慈善组织赋能。

Realizing common prosperity is the development goal of the new era determined after China has built a moderately pros⁃perous society in an all-round way,and the third distribution is an important way to achieve common prosperity.The third distribution faces practical challenges such as the period of relative poverty governance,the widening gap between the rich and the poor,and new changes in the public welfare and charitable environment.To accurately grasp the third distribution,it is necessary to face the limited space of the third distribution,grasp the functional positioning of the government in the third distribution,handle the relationship be⁃tween the third distribution and public welfare charity,and fully understand the operational characteristics of the third distribution in the new era.The promotion of the third distribution function needs to start with the guarantee system and incentive system,and should be achieved through the following paths:improving the tax incentive mechanism and enhancing the initiative of donors;using informal moral systems to shape the shared beliefs of social members;establishing an effective supporting system for charitable trusts and promo⁃ting innovation in the third distribution form;building a monitoring network for the entire process of the third distribution,and using policy tools to empower charitable organizations.