财政与共同富裕——多维分配视角下的分析  

Public Finance and Common Prosperity——Analysis from Multidimensional Distribution Perspective

作　　者：詹静楠 吕冰洋[1] Zhan Jingnan;Lv Bingyang

机构地区：[1]中国人民大学财政金融学院

出　　处：《财政研究》2022年第1期47-59,共13页Public Finance Research

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)“中国大规模减税的理论与效果研究”(20XNLG01)。

摘　　要：共同富裕是社会主义的本质要求,实现共同富裕离不开财政作用的发挥。研究认为:经济学意义上分配平等本质上是居民效用平等,促进居民效用平等的分配有可支配收入分配、要素收入分配、间接税分配、公共服务分配和财富分配,它们贯穿于国民收入循环全过程;根据部门收入分配格局,我国居民收入分配份额未来仍有较大提升空间;居民可支配收入不平等主要来源于城乡或区域的组间差距较大;个人所得税调节分配作用不应被高估,社会保障等转移性支出发挥着更重要的作用;区域间基本公共服务供给差距在缩小。本文得出四点政策建议,包括兼顾公平与效率、重点关注组间差距、辩证地看待税收和社会保障的调节作用、推进基本公共服务均等化。Common prosperity is the essential requirement of socialism,and the realization of common prosperity is inseparable from the role of public finance.The research indicates that:In the economic sense,equality of distribution is essentially the equality of residents’ utility.The distribution that promotes the equality of residents’ utility includes the distribution of disposable income,the distribution of factor income,the distribution of indirect tax,the distribution of public services and the distribution of wealth,and they run through the entire process of the national income cycle.According to the sectoral income distribution pattern,residents’ income distribution share in China still has a lot of room for improvement in the future.Residents’ disposable income inequality mainly comes from the large gap between urban and rural areas or among regions.The adjustment and distribution of personal income tax should not be overestimated,social security and other transfer expenditures play a more important role.The gap in the supply of basic public services between regions is narrowing.This paper draws four policy recommendations,including balancing fairness and efficiency,focusing on the gap between groups,dialectically looking at the adjustment and distribution role of taxation and social security,and advancing the equalization of basic public services.

关 键 词：共同富裕 收入分配 国民收入循环 

分 类 号：F124.7[经济管理—世界经济] F812