超越再分配调节:对税收促进共同富裕作用的全景认识及政策建议
投稿时间:2022-02-28  修订日期:2022-02-28  点此下载全文
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潘文轩 中共上海市委党校 200233
基金项目:上海市哲学社会科学规划中青班专项课题“收入分配视角下农民共享经济发展成果的制度安排研究”(编号2018FZX015)
中文摘要:税收是影响共同富裕的重要因素,但目前社会各界对税收与共同富裕间关系的认识,多局限于通过收入转移实现再分配进而缩小贫富差距。基于理论逻辑与政策实践相映照、历史经验与发展进路相结合的分析表明,税收对共同富裕的影响是超越再分配调节的,理应在广阔的时代视阈中形成对税收促进共同富裕作用的全景认识。进入后小康时代,税收促进共同富裕的作用定位是推动经济高质量发展、优化社会分配结构、保障公共服务供给、促进绿色转型发展、缓解空间发展不平衡、助推民主法治建设。对照这六大作用定位的基本要求,目前税收在促进共同富裕方面还存在一些薄弱环节与不完善之处。今后要以实现共同富裕为目标导向,找准公平与效率的结合点,进一步深化税制改革、完善现代税制,使税收在扎实推动共同富裕进程中更好地发挥作用。
中文关键词:税收  共同富裕  超越再分配调节  全景认识
 
Beyond Income Redistribution: Panoramic Cognition and Policy Suggestions of the Function of Taxation in Promoting Common Prosperity
Abstract:Taxation is an important factor affecting common prosperity. However, present cognition of the relationship between taxation and common prosperity is mainly confined to income redistribution through income transfer. Based on the analysis with the combination of theoretical logic and policy practice, historical experience and advance direction, the paper demonstrates that the impact of taxation on common prosperity goes beyond income redistribution. Therefore, it is necessary to form a panoramic cognition of the function of taxation in promoting common prosperity from broad vision of the times. Entering the post well-off era, the function of taxation in promoting common prosperity is to promote high-quality economic development, optimize the social distribution structure, ensure the supply of public services, accelerate green transformation and development, alleviate the imbalance of spatial development as well as advance democratic and legal construction. Compared with the basic requirements of the above six functions, there are still some weakness and imperfections in current taxation system in promoting common prosperity. Guided by the goal of common prosperity in the future, it is required to deepen the reform of the taxation system and further improve the modern taxation system in the space of effective combination of fairness and efficiency so that taxation play a better role in the process of solidly promoting common prosperity.
keywords:taxation  common prosperity  beyond income redistribution  panoramic cognition
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