共同富裕实现进程中收入分配秩序优化路径研究

Research on the Optimization Path of Income Distribution Order in the Process of Achieving Common Prosperity

中国式现代化是全体人民共同富裕的现代化,其对应着科学和公平的分配秩序。不容乐观的是,现行收入分配秩序与共同富裕战略目标尚不匹配,主要表现为初次分配失衡、再分配失守、第三次分配失重。围绕“规范收入分配秩序,规范财富积累机制”的政策目标,未来应该根据难易程度对我国收入分配秩序进行优化改革,构建与共同富裕相匹配的现代分配秩序。这一优化路径可分为:在民生导向下,推进弱化普通产品类税收,降低民生税负、在保民生的基础上优化财政支出结构、加大民生类财政转移支付力度和精准性、开征财产税和遗产税等一系列改革;在民本导向下,打造人性化的个人所得税制、强化非税收入管理、培养社会公众的公益本体意识;在民主导向下,建设规范的市场经济制度体系、推进财政民主化进程、出台《工资基本法》等一系列改革,最终目标是缩小收入差距,助力实现共同富裕。通过对分配秩序进行系统界定并基于此实施精准分类,一改既有研究偏重分配格局的舍本求末做法,且立足实现中国式现代化的历史背景对我国未来分配秩序优化进行了尝试性探析,具有改革内容的层次性和改革手段的差异性。

Chinese path to modernization is the modernization of common prosperity for all people.However,the current income distribution order does not match the strategic goal of common prosperity,mainly manifested as the imbalance of the first distribution,the failure of the second distribution,and the weightlessness of the third distribution.Centering on the political goal design of“standardizing the order of income distribution and the mechanism of wealth accumulation”,China should optimize and reform the order of income distribution according to the degree of difficulty,and build a modern distribution order that matches the common prosperity.Its optimization path can be divided into a series of reforms as follows.Under the guidance of people’s livelihood,we will weaken product tax,reduce people’s livelihood tax burden,optimize the financial expenditure structure on the basis of protecting people’s livelihood,increase the strength and accuracy of people’s livelihood transfer payments,and collect property tax and inheritance tax.Under the people-oriented approach,we will create a humanized personal income tax system,strengthen the reform of non-tax income,and cultivate the public’s awareness of public welfare ontology.Under the guidance of democracy,we should build a standardized market economic system,promote the process of fiscal democratization,and introduce the Basic Law on Wages and other reforms.The ultimate goal is to narrow the income gap and help achieve common prosperity.The main innovation of this study lies in the systematic definition of distribution order and the accurate analysis based on it.Its practical significance lies in the tentative analysis of the optimization of China’s future distribution order based on the historical background of Chinese path to modernization,which has the level of reform content and the difference of reform means.