摘要
共同富裕一直以来都是我国坚持的发展目标和政策方向,2020年全面建成小康社会目标顺利完成,政策重点由脱贫攻坚转向共同富裕。新中国成立以来,我国收入差距水平有所波动,但总体处于国际中等、相对可控水平。其中,国有企业、土地公有制等社会主义制度对稳定我国收入差距发挥了重要作用。同时,我国在减贫、社会保障制度完善等方面实施了大量政策并取得了较好效果。我国收入差距主要来自城乡、区域和行业差距。较之于收入差距,我国财富差距相对更大,主要原因是房地产过快发展和资本市场发展导致的收入效应。此外,由于缺乏遗产税等制度安排,我国代际收入惯性较强并且存在城乡分化现象。从国际对比的角度来看,我国还存在劳动报酬比重偏低;间接税比重远高于个人所得税、企业税等直接税比重;房产税有待推进;遗产税尚未开征;养老保障体系仍有待完善;高收入群体和行业薪酬限制规范性、针对性有待加强;三次分配作用有限等问题。未来,建议通过持续推动创新、教育,提高劳动生产率,提升全球竞争力;提高农业生产附加值,促进农村产业兴旺;加强税收对高收入人群的收入调节,做好房产税试点工作并积极稳妥推进房产税立法和改革,加快研究和推动遗产税;完善教育、医疗、养老等社会保障体系,降低居民负担。
Common prosperity has always been China's development goal and policy direction.With the suc⁃cessful completion of the goal of building a moderately prosperous society in all respects in 2020,the policy focus has shifted from poverty alleviation to common prosperity.Since the founding of the People's Republic of China,the level of income gap in China has fluctuated,but is generally at a relatively manageable and international medi⁃um level.Social systems such as state-owned enterprises and public ownership of land have played an important role in stabilizing the income gap in China.At the same time,China has implemented a large number of policies and achieved good results in poverty reduction and social security system improvement.The income gap in China mainly comes from urban-rural,regional and industry disparities.Compared with the income gap,the wealth gap in China is relatively larger,mainly due to the income effect caused by the excessive development of real estate and capital market.In addition,due to the lack of an inheritance tax system,the inertia of intergenerational income in China is strong and the division between urban and rural areas is obvious.From the perspective of international comparison,many problems still exist in China at present.For example,the proportion of labor compensation is low.The proportion of indirect taxes is higher than the proportion of direct taxes such as personal income tax and corporate tax.Property tax and inheritance tax have not yet been introduced.The pension system still needs to be improved.The normality and targeting of salary restrictions for high-income groups and industries needs to be strengthened.The role of the three distributions is limited.This paper recommends that the government should im⁃prove global competitiveness by continuously promoting innovation,education,and increasing labor productivity.At the same time,it should increase the added value of agricultural production,promote the prosperity of rural in⁃dustries,strengthen the income adjustment of taxation to high-income groups,do a good job in the property tax pi⁃lot and steadily promote property tax legislation and reform,accelerate the research and promotion of inheritance tax,improve the social security system of education,medical care and pensions to reduce the burden of residents.
作者
陈卫东
叶银丹
刘晨
Chen Weidong;Ye Yindan;Liu Chen
出处
《西南金融》
北大核心
2022年第3期3-18,共16页
Southwest Finance
