财政再分配在推进共同富裕中的功能论析  

On the Function of Fiscal Redistribution in Promoting Common Prosperity

作　　者：孙伊凡[1] SUN Yifan(College of Management,Hebei University,Baoding,Hebei 071002,China)

机构地区：[1]河北大学管理学院,河北保定071002

出　　处：《河北大学学报（哲学社会科学版）》2023年第3期119-125,共7页Journal of Hebei University(Philosophy and Social Science)

基　　金：河北省社会科学基金项目“共同富裕背景下河北扩大中等收入群体规模的对策研究”(HB22SH003)。

摘　　要：财政是社会财富再分配的手段,在三环节的社会财富分配中,它不仅直接改变着社会利益关系的重组,而且还对初次分配环节和第三次分配环节具有显著的调节作用。财政再分配的特殊地位决定了其对实现共同富裕的重要功能。以财政转移支付为手段促进各方利益的协调,以税收制度为手段促进橄榄形群体结构的形成,以公共支出为手段促进基本公共服务的均等化,以严密税收征管为手段强化对高收入的规范和调节,以乡村振兴战略为依托促进农民农村共同富裕。但是,需要理性看待财政政策功能的重要性和局限性,并且为财政政策的顺利实施提供必要的条件和环境。Finance is a means of redistributing social wealth.In the three links of social wealth distribution,it not only directly changes the restructuring of social interest relationships,but also has a significant regulatory effect on the initial and third distribution links.The special status of financial redistribution determines its important function in realizing common prosperity.Promote the coordination of interests of all parties by means of financial transfer payment,promote the formation of olive shaped group structure by means of tax system,promote the equalization of basic public services by means of public expenditure,strengthen the regulation and adjustment of high income by means of strict tax collection and management,and promote the common prosperity of farmers in rural areas by relying on the rural revitalization strategy.However,it is necessary to approach the importance and limitations of fiscal policy functions rationally,and provide necessary conditions and environment for the smooth implementation of fiscal policies.

关 键 词：共同富裕 财政再分配 财政政策 

分 类 号：F810[经济管理—财政学]