促进共同富裕的财政政策选择  

On the Option of Fiscal Policy for the Promotion of Shared Prosperity

作　　者：段炳德[1] DUAN Bingde(Information Center,Development Research Center of the State Council,Beijing 100010)

机构地区：[1]国务院发展研究中心信息中心,北京100010

出　　处：《中国劳动关系学院学报》2022年第4期10-16,共7页Journal of China University of Labor Relations

摘　　要：推动共同富裕对于经济增长具有重要意义,并会产生深远的社会影响。促进共同富裕进程中财政政策作用的发挥及政策选择值得关注。研究认为,共同富裕既要实现总体富裕,也要高度重视合理的收入分配。推进共同富裕要在保持宏观经济稳定、可持续增长的基础上实现收入分配公平,群体之间收入分配要做到“抬低、扩中、限高”,实现东北、东部、中部、西部区域均衡发展,实现农村共同富裕,实现精神和物质共同富裕。研究建议,应积极拓展完善税收、支出和社会保障三大财政政策,推动实现共同富裕。Shared prosperity contributes to economic growth,and the promotion of shared prosperity has far-reaching social implications.In the process of promoting shared prosperity,attention should be focused on the role of fi scal policy and its policy options.It is argued in the study that shared prosperity should not only achieve overall prosperity,but also attach great importance to the rational distribution of the income.To promote shared prosperity,we need to maintain macroeconomic stability and fair income distribution based on sustainable growth.We also need to ensure the distribution of income across groups by"raising the income of the low-level earners,extending the income of the medium-level earners,and limiting the income of the high-level earners",so as to achieve a balanced development in China's Northeastern,Eastern,Central,and Western regions,achieve rural general prosperity,and achieve common prosperity in terms of spiritual and material progress.The study suggests that we should actively expand and improve three major fi scal policies—the tax policy,expenditure policy,and social security policy so as to promote shared prosperity.

关 键 词：共同富裕 财政支出 税收政策 社会保障 收入分配 

分 类 号：F810.4[经济管理—财政学] F126.2