共同富裕背景下扩大中等收入群体的财税制度优化路径

The Optimization Path of Fiscal and Tax System for Expanding the Middle Income Group under the Background of Common Prosperity

扎实推进共同富裕关键在于扩大中等收入群体,这对现代财税制度的构建提出了更高的要求。财税制度一方面可通过优化收入分配,提高低收入群体收入、稳定中等收入群体、调节高收入群体;另一方面可通过提高生活质量、积累人力资本,达到优化和培育中等收入群体的目的。扩大中等收入群体,需充分发挥财税制度的重要作用,优化个人所得税的税率结构及专项附加扣除政策,探索构建负个人所得税,加强税收监管;加大中央转移支付下沉力度,加强财政支出在住房保障、技能培训、教育方面的倾斜;提升农民养老保险待遇和养老服务水平,解决农民工社会保障问题,不断完善社会救助体系。

The key to solidly promoting common prosperity is to expand the middle income group,which puts higher requirements on the construction of modern fiscal and tax systems.The fiscal and tax system can optimize income distribution,increase the income of low income groups,stabilize middle income groups,and regulate high income groups.On the other hand,it can achieve the goal of optimizing and cultivating middle income groups by improving their quality of life and accumulating human capital.In order to expand the middle income group,it is necessary to fully leveragethe important role of the fiscal and tax system,optimizethe tax rate structure and special additional deduction policies of individual income tax,explore the construction of negative individual income tax,and strengthen tax supervision;increase the intensity of central transfer payments and strengthen the tilt of fiscal expenditures in housing security,skill training,and education;improve the pension insurance benefits and service level for farmers,solve the social security problems of migrant workers,and continuously improve the social assistance system.