马克思主义分配正义观中国化的经济法进路——以化解社会主要矛盾为目标  

The Economic-Law Approach to the Sinicization of Marxist View of Distributive Justice:Aimed at resolve the Major Social Contradiction

作　　者：杨忠孝[1] 王文君 YANG Zhongxiao;WANG Wenjun

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《北京行政学院学报》2022年第5期68-76,共9页Journal of Beijing administration institute

基　　金：上海市哲学社会科学规划项目“上海市市与区两级政府公共卫生事权与支出责任改革研究”(2020EFX006)。

摘　　要：百年来,中国在马克思主义分配正义观与社会具体实践的四次结合过程中对收入分配问题积累了丰富而宝贵的经验,这对现阶段化解人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾具有重要的启示意义。在新时代对共同富裕路径的探索中,收入分配理论未来着力点在于初次分配注重公平公正共享,协调法律制度促进社会分配格局合理化,构建可循环分配体系。据此,建议修改劳动法、劳动合同法、就业促进法、电子商务法,提高试用期工资、最低工资和养老金的最低限制,提高劳动质量,提升劳动过程中被社会认可的有效劳动;再分配注重内需,协调法律制度确保社会分配关系公平化,建议制定“社会保障法”,修改个人所得税法、企业所得税法、耕地占用税法、预算法,及契税法的第6条第3款,真正推动农村税费体制改革,建立农村市场经济体系,平衡内需结构进而畅通国内大循环系统。Over the past hundred years,China has accumulated rich and valuable experience on the issue of income distribution in the course of the four-time combination of Marxist view of distributive justice and concrete social practice,which has important enlightening significance for resolving the contradiction between the people’s ever-growing needs for a better life and the unbalanced and inadequate development at the present stage.The future focus of income distribution theory is:on paying attention to fair,just,and sharing in primary distribution,on coordinating the legal system to promote the rationalization of social distribution pattern,and on building a circulable distribution system,for which it is suggested to amend the Labor Law,the Labor Contract Law,the Employment Promotion Law,and the E-Commerce Law,to raise the minimum of probationary pay,of minimum wage,and of pension,to improve the quality of labor,and to promote effective labor recognized by the society in the labor process;on should focus on domestic demand and on coordinating the legal system to ensure fairness in social distribution in redistribution,for which it is suggested to make the Social Insurance Law and to amend the Individual Income Tax Law,the Enterprise Income Tax Law,the Cultivated Land Occupation Tax Law,the Budget Law,and Paragraph(3),Article 6 of the Deed Tax Law,in order to promote the reform of the rural tax and fee system,to establish a rural market economy system,and to balance the structure of domestic demand and smooth domestic circulation system.

关 键 词：马克思主义分配正义观 不平衡不充分 收入分配 共同富裕 

分 类 号：F810.2[经济管理—财政学] D912.2[政治法律—民商法学]