摘要
共同富裕是中国式现代化的重要特征。本文着重研究完善分配体制促进共同富裕问题。共同富裕的着力点和切入点是"提低",以克服相对贫困为重点。从分配体制角度,推进共同富裕需要解决好效率与公平的包容。各种生产要素参与收入分配后,劳动报酬在收入中的比重会下降,但劳动者收入会随着其拥有更多的非劳动生产要素而提高。这是劳动者在要素报酬机制中的富裕途径。按劳分配为主体指的是包含直接劳动、技术和管理收入在内的劳动收入为主体。只要技术和管理要素作为复杂劳动收入得到实现,其连同直接劳动收入一起,就可能实现按劳分配为主体。直接劳动者通过教育和培训,提高劳动的复杂程度,掌握知识和技能,获取复杂劳动报酬,是勤劳致富的体现。根据就业优先的要求,科技进步不是偏向于替代就业。高质量推进科技创新就要求"教育与技术赛跑",加强对低技能劳动力的教育和培训,使其技能提高与低技能岗位被替代同步。政府主导的再分配涉及的税收和公共产品的供给正是政府主导推进共同富裕的基本路径。不同家庭享用公共产品和基本公共服务的权利则应该是无差别、公平的,体现"精准"和"普惠"。基本公共服务的无差别提供需要增强公共财政的能力,其路径除了完善税收制度、增加财政收入外,还需要利用市场经济。发挥第三次分配对共同富裕的作用,重要的是社会道德水准的提高、慈善文化的弘扬,特别需要有相应的税收等方面的政策激励。
Common prosperity is an important feature of Chinese-style modernization.This article focuses on studying the issue of improving the distribution system to promote common prosperity.The focus and entry point of common prosperity is to"raise the minimum income",focusing on overcoming relative poverty.From the perspective of the distribution system,the promotion of common prosperity needs to address the balances of efficiency and fairness.After various production factors participate in income distribution,the proportion of labor remuneration in income will decrease,but the income of laborers will increase as they have more non-labor production factors.This is the way for workers to become rich in the factor compensation mechanism.Distribution according to work as the main body refers to the main body of labor income including direct labor,technology and management income.As long as technology and management elements are realized as complex labor income,together with direct labor income,it is possible to realize distribution according to work as the main body.Through education and training,direct workers increase the complexity of their work,master knowledge and skills,and obtain remuneration for complex work,which manifests that hard work creates wealth.According to the requirement of employment priority,technological progress is not biased towards alternative employment.High-quality advancement of technological innovation requires the"race of education and technology"to strengthen the education and training of low-skilled labor,so that the improvement of skills and the replacement of lowskilled jobs are synchronized.Government-led redistribution involves taxation and the supply of public goods is the basic path for the government to promote common prosperity.The rights of different families to enjoy public products and basic public services should be undifferentiated and fair,reflecting"precision"and"inclusiveness".The undifferentiated provision of basic public services requires strengthening the capacity of public finances.In addition to improving the tax system and increasing fiscal revenue,the path also requires the use of the market economy.To play the role of the third distribution to common prosperity,the improvement of social moral standards,the promotion of charity culture,especially the need for corresponding taxation and other policy incentives are important.
出处
《经济学家》
CSSCI
北大核心
2022年第2期5-15,共11页
Economist
基金
国家社会科学基金重大研究专项项目“新时代中国特色经济学基本理论问题研究”(18VXK002)。
关键词
效率
公平
包容
分配
共同富裕
Efficiency
Fairness
Inclusiveness
Distribution
Common Prosperity
