节制资本与共同富裕:逻辑、难点及路径  

Capital Regulation and Common Prosperity:Logic,Difficulty and Path

作　　者：张磊[1] 徐世盛 刘长庚[1,2] Zhang Lei;Xu Shisheng;Liu Changgeng(Business School,Xiangtan University,Hunan Xiangtan 411105,China;Economics School,Hunan University of Finance and Economics,Hunan Changsha 410205,China)

机构地区：[1]湘潭大学商学院,湖南湘潭411105 [2]湖南财政经济学院经济学院,湖南长沙410205

出　　处：《上海财经大学学报（哲学社会科学版）》2022年第4期78-92,共15页Journal of Shanghai University of Finance and Economics

基　　金：国家社会科学基金青年项目“增长与分享有机协同推动共同富裕的逻辑及路径研究”(21CJL008);湖南省哲学社会科学基金一般项目“基于国际比较的个人所得税免征额动态调整机制研究”(18YBA408)

摘　　要：“资本大鳄”行为威胁高质量发展,适时节制资本有助于推动共同富裕。节制资本具有深厚的思想渊源,中国特色社会主义资本观始终坚持共同富裕导向,新时代节制资本包括防止资本过度集中、防止资本无序扩张的双重内涵。节制资本可通过遏制资本及收入不平等、优化要素资源配置等渠道促进生产增长和成果共享,推动共同富裕;主要政策工具是节制资本税收框架和平台经济反垄断。我国节制资本仍面临管控阻力较大、资本外逃、税制不健全、扩张边界模糊、互联网领域舞弊高发、配套改革不完善等现实难点。中国节制资本的制度设计要充分考虑经济发展实际,排除国际资本税收竞争的认识干扰,更好发挥有为政府和举国体制的作用,全面提升资本治理效能。应进一步加强舆论引导降低管控阻力,审慎开放资本账户防止资本外逃,加快构建多种类、累进制的资本税制体系,健全资本扩张负面清单和强化反垄断力度,完善相关配套服务,从而更好地统筹处理资本行为作用与共同富裕的关系。At present,excessive concentration and infiltration of capital and other behaviors of“capital conglomerates”pose a serious threat to high-quality economic development,so timely capital regulation for promoting common prosperity has great theoretical and practical significance.The theory of capital control in ancient China,Marx’s critical thought of capital,Sun Yat-sen’s thought of capital regulation and MAO Zedong’s thought of capital regulation have provided sufficient theoretical self-restraint for the new era.The view of capital of socialism with Chinese characteristics always adheres to the orientation of common prosperity.Combining with the existing ideological basis and the current realistic background,this paper analyzes that capital regulation in the sense of the new era has the double connotation of preventing excessive concentration of capital and preventing disorderly expansion of capital.From the perspective of the relationship between restrained capital and common prosperity,capital regulation can promote the sustainable growth of production and the fair sharing of achievement by effectively curbing the inequality of capital and its income and optimizing the allocation of factor resources.Its main policy tools are to improve the abstinence capital tax framework and strengthen the platform economy anti-monopoly.At present,China still faces many practical difficulties in capital regulation,such as great resistance of capital regulation,capital flight,imperfect capital tax system,vague boundary of capital expansion,high incidence of fraud in the field of internet capital,and imperfect related supporting reforms.The capital regulation measures and effects of some developed countries provide useful experience and lessons for China:The design of China’s capital regulation system should fully consider the reality of economic development,pay special attention to ruling out the understanding of international capital tax competition,better play the role of the promising government and the national

关 键 词：资本集中 资本扩张 资本税 数据税 反垄断 共同富裕 

分 类 号：F126[经济管理—世界经济]