共同富裕视角下第三次分配的运行逻辑与制度展开

The Operational Logic and Institutional Improvement of the Third Distribution from the Perspective of the Common Wealth

第三次分配是社会主体自愿参与、以利益为基础的资源流动分配机制。与初次分配和再分配相比,第三次分配具有社会性、自愿性、有偿性、辅助性。从运行逻辑来看,纯粹道德追求与获得实在利益是社会主体参与第三次分配基本的行为动机,同时,由于第三次分配潜在的负外部性,需要以法治约束为核心的外部监管规则确保第三次分配的规范运作。因此,构建第三次分配制度要遵循激励与约束并行的思路。具体来说:首先,要建立健全政府荣誉颁授机制,完善第三次分配荣誉表彰法律规范体系、赋予政府机构荣誉奖励裁量权、健全社会捐助人政府荣誉奖励的救济机制等;其次,要完善慈善税费优惠的利益激励机制,扩大优惠政策的范围、强化各项慈善税费政策的衔接统一、保障社会捐助人获得物质奖励的救济权;最后,还要健全第三次分配的法治约束机制等,构建自治与监管统一的第三次分配协同治理机制、禁止政府及其机构的法外奖励行为、强化对“伪善者”的法律责任追究力度,全面提升社会主体参与第三次分配的意愿。

The third distribution is a benefit-based resource flow distribution mechanism with the voluntary participation of social subjects.Compared with the primary distribution and redistribution,the third distribution is social,voluntary,rewarding and auxiliary.From the perspective of operational logic,pure moral pursuit and obtaining real benefits are the basic behavioral motives for social subjects to participate in the third distribution.At the same time,due to the potential negative externalities of the third distribution,external regulatory rules with the rule of law as the core are needed to ensure the standardized operation of the third distribution.Therefore,the construction of the third distribution system should follow the parallel thinking of incentive and constraint.To be specific,first of all,we should establish and improve the government honor awarding mechanism,improve the legal norm system of the third distribution honor commendation,give government agencies the discretion of honor awards,and improve the relief mechanism of government honor awards for social donors.Secondly,we should improve the benefit incentive mechanism of charitable tax preference,expand the scope of preferential policies,strengthen the cohesion and unity of various charitable tax and tax policies,and protect the relief right of social donors to obtain material rewards.Finally,it is necessary to improve the rule of law constraint mechanism of the third distribution,build a collaborative governance mechanism of the third distribution that is unified with autonomy and supervision,prohibit the extra-legal reward behavior of the government and its institutions,strengthen the legal responsibility of hypocrites,and comprehensively enhance the willingness of social subjects to participate in the third distribution.