财税政策如何助力共同富裕——基于规范居民财富积累的视角  

How Fiscal and Tax Policies Contribute to Common Prosperity:A Perspective on Regulating Household Wealth Accumulation

作　　者：刘蓉 马雪薇 张尚蓉 LIU Rong;MA Xuewei;ZHANG Shangrong

机构地区：[1]西南财经大学财政税务学院

出　　处：《税务研究》2024年第4期5-11,共7页

基　　金：国家社会科学重大招标项目“大规模减税降费的效应评估与政策优化”(项目编号:20&ZD078);教育部人文社会科学项目“减税降费和债务膨胀双重约束下财政资源配置效率测度”(项目编号:20YJA790046)的阶段性研究成果。

摘　　要：推进全体人民共同富裕,要坚持以人民为中心,不断缩小区域、城乡、群体、基本公共服务等方面差距。财税政策应致力于促进区域协调发展缩小区域差距,推动城乡融合发展缩小城乡差距,完善分配制度缩小群体差距,提高基本公共服务可及性缩小基本公共服务差距。本文基于共同富裕背景分析我国居民财富积累的现状,厘清我国现行财税政策在规范居民财富积累过程中面临的挑战,并在此基础上提出:未来应进一步提升财税政策效能,促进社会财富总量增加;优化税制结构,规范收入分配秩序;持续推进基本公共服务均等化,缩小区域、城乡、群体等方面差距;完善慈善捐赠税收优惠政策,强化第三次分配在共同富裕中的调节作用。To advance the common prosperity for all people,it is essential to adhere to the people-centered approach and continuously reduce disparities across regions,urban and rural areas,communities,and access to basic public services.Fiscal and tax policies should be designed to promote coordinated regional development to lessen geographical disparities,foster urban-rural integration to bridge the urban-rural divide,improve the distribution system to minimize group disparities,and enhance the accessibility of basic public services to diminish gaps in service provision.This paper analyzes the current situation of household wealth accumulation in China against the backdrop of common prosperity,elucidating the challenges faced by existing fiscal and tax policies in standardizing household wealth accumulation,and proposes that future efforts should focus on enhancing the effectiveness of fiscal and tax policies to increase the total social wealth,refining the tax structure to organize the income distribution more effectively,advancing the equalization of basic public services to narrow the gaps between regions,urban and rural areas,and various groups,and improving tax incentives for charitable donations to amplify the role of tertiary distribution in facilitating common prosperity.

关 键 词：共同富裕 收入分配 财富积累 财税政策 

分 类 号：F812.42[经济管理—财政学]