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作 者:解安[1] 余婧兰 Xie An;Yu Jinglan(School of Marxism,Tsinghua University,Beijing 100084)
出 处:《宁夏社会科学》2023年第6期87-96,共10页NingXia Social Sciences
摘 要:第三次分配不仅能弥补前两次分配的不足,而且对实现共同富裕起着不可替代的作用。第三次分配的实施却因社会各界的质疑和误解面临诸多困扰。因此,必须在新的历史条件下为第三次分配正名,以回应群众关切,并对其实施路径加以优化:一是坚持自愿原则,通过提高人民群众的财智水平以扩大参与主体的范围、完善慈善捐赠相关税收激励政策,发挥声誉效应并给予参与主体精神荣誉;二是明确公益慈善组织的定位与规则,提高服务人民群众的水平,满足人民群众与时俱进的诉求;三是形成互助的友善气氛,最终实现捐赠者的社会认同和受助群体自立自强,促进全体人民物质与精神的双重富裕。The third distribution can not only make up for the deficiency of primary distribution and redistribution,but also play an irreplaceable role in realizing common prosperity.However,the implementation of the third distribution faces many problems due to the doubts and misunderstandings of all sectors of society.Therefore,it is necessary to clarify the third distribution under new historical conditions to respond to the concerns of the people and optimize its implementation path:first,adhere to the principle of voluntariness,expand the scope of participants by improving the wealth and intelligence level of the people,improve the tax incentive policies related to charitable donations,exert reputational effect and give spiritual honor to participants;second,clarify the positioning and rules of charitable organizations,improve the level of service to the people,and meet the people's demands in changing times;third,form a friendly atmosphere of mutual help,and finally realize the social recognition of the donors and the self-reliance of the recipients,and promote the material and spiritual prosperity of everyone.
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