摘要
共同富裕具有鲜明的阶段性和发展性特征。党的二十大报告首次提出“规范财富积累机制”这一与我国当前经济发展阶段相适应的全新概念,对于完善社会主义分配制度、实现全体人民共同富裕的现代化目标具有重大理论和现实意义。研究表明,规范财富积累机制的提出,是基于全球不平等典型事实的提前应对,是基于中国经济社会发展现状的科学布局,更是基于共同富裕内涵及外延的主动适应。当前,收入分配和财富积累呈现出劳动份额有所下降、资本份额有所上升、高收入群体与低收入群体差距有所增大、规范秩序和调节能力有待提高等主要特点。当前,我国税收制度在一定程度上对于劳动与资本的天然差异、流量与存量的全面协调、主体识别与稽查处罚等方面考量不够充分。未来,应充分发挥新一轮税收制度改革在规范财富积累机制方面的积极作用,深化个人所得税制度改革、健全财产税体系、发挥税收对慈善的引导作用、完善新经济新业态涉税管理,推动新时代共同富裕之路走得更好、更稳、更扎实。
Common prosperity has distinctive characteristics of stages and development.The Report to the 20th CPC National Congress puts forward the new concept of"regulating the wealth accumulation mechanism"for the first time,which is suitable for the current stage of economic development in China,and has great theoretical and practical significance for improving the socialist distribution system and realizing the modernization of common prosperity for all people.The research shows that the proposal of"regulating the wealth accumulation mechanism"is based on the typical facts of global inequality,the scientific layout of China's current economic and social development,and the active adaptation of the connotation and extension of common prosperity.At present,income distribution and wealth accumulation are characterized by a decline in the share of labor,an increase in the share of capital,an increase in the gap between the high-income and low-income groups,and a need to improve the normative order and adjustment capacity.At present,China's tax system doesn't fully consider the natural differences between labor and capital,the comprehensive coordination of flow and stock,subject identification and audit penalties,etc.In the future,we should give full play to the positive role of the new round of tax system reform in regulating the wealth accumulation mechanism,deepen the reform of the individual income tax system,improve the property tax system,give play to the guiding role of tax on charity,improve the taxrelated management of the new economy and new forms,and promote a better,more stable,and more solid road to common prosperity in the new era.
作者
徐曼
黄靖
邓创
XU Man;HUANG Jing;DENG Chuang
出处
《国际税收》
CSSCI
北大核心
2023年第8期30-36,共7页
International Taxation In China
基金
广东省哲学社会科学规划2023年度党的二十大精神研究专项“推进共同富裕的内在逻辑与实践路径:基于规范财富积累机制的研究”(项目批准号:GD23XZZC23)的阶段性研究成果。
关键词
共同富裕
财富积累机制
收入差距
税收制度改革
Common prosperity
Wealth accumulation mechanism
Income gap
Taxation system reform
作者简介
徐曼,广东省习近平新时代中国特色社会主义思想研究中心特约研究员,中共珠海市委党校讲师;黄靖,哈尔滨工业大学经济与管理学院硕士;邓创,吉林大学数量经济研究中心、吉林大学商学与管理学院教授,博士生导师。
