构建现代财税金融体制对优化收入分配格局的启示与意义  

The Enlightenment and Significance of Constructing Modern Finance,Taxation and Financial System to Optimizing the Income Distribution Pattern

作　　者：杨灿明[1,2] YANG Canming(Zhongnan University of Economics and Law,Wuhan,China)

机构地区：[1]中南财经政法大学财政税务学院 [2]中南财经政法大学收入分配与现代财政学科创新引智基地,430073

出　　处：《经济学动态》2021年第9期33-47,共15页Economic Perspectives

基　　金：高等学校学科创新引智计划(B20084)。

摘　　要：现代财税金融体制在高质量发展的背景下产生,是中国特色社会主义市场经济体制的重要组成部分,体现了以人民为中心的发展理念,是实现共同富裕目标的重要制度保障,在优化收入分配格局上具有重要意义。在充分认识我国收入分配现状和制度演进规律的基础上,可以通过完善转移支付、社会保障等税收和财政支出政策,发展现代普惠金融制度和推动包容性技术进步等机制,推动要素市场改革完善初次分配、财税金融制度改革等再分配措施,以及鼓励慈善事业发展第三次分配,来实现收入分配格局的优化。面对世界百年未有之大变局和新发展阶段的目标,构建现代财税金融体制以优化收入分配格局的重点方向在于:实现财税制度和金融制度的有机融合,充分发挥金融在缩小收入差距中的作用,优化税制结构、健全直接税体系,并通过推进教育资源均等化等方式促进机会公平。The modern fiscal,taxation and financial system emerged under the background of high-quality development,which is an important part of the socialist market economy system with Chinese characteristics.It embodies the people-centered philosophy of development and is an important institutional guarantee for achieving the goal of common prosperity for all people,and is of great significance for optimizing the pattern of income distribution.On the basis of fully understanding the status quo of China’s income distribution pattern and the evolution of the income distribution system,we can improve the transfer payment,social security and other taxation and fiscal expenditure policies,develop a modern inclusive financial system and promote inclusive technological progress,promote the reform and improvement of the factor market in the process of primary distribution,enhance the redistribution measures such as reform of the fiscal,taxation and financial system,as well as encourage the development of philanthropy in the third distribution,in order to achieve the optimization of the income distribution pattern.Facing the world’s profound changes unseen in a century and the goals of a new stage of development,the key direction of constructing a modern fiscal,taxation and financial system to optimize the pattern of income distribution is to achieve the organic integration of fiscal and taxation systems with the financial system,make full use of financial capital in narrowing the income gap,optimize the structure of the tax system,improve the direct tax system,and promote the fairness of opportunity by advancing the equalization of educational resources.

关 键 词：新发展阶段 现代财税金融体制 收入分配 共同富裕 

分 类 号：F124.7[经济管理—世界经济] F832F812