Common prosperity is an essential characteristic and requirement of socialism as well as an important manifestation of China exerting her advantages as a leading power.However,the income gaps between residents,ur-ban and rural areas,and different regions in China are now still significant,and relative poverty still exists,which is conducive neither to economic and social stability and development nor to the achievement of the goal of common prosperity.Utilizing the collaborative mechanism of the three distribution activities and achieving effective coordination between the three distributions and taxation system reform is an important way for China to narrow the income gap and achieve common prosperity.The initial distribution is the foundation with a focus on"making the cake bigger",redistribution is regulation with a focus on"cutting the cake well",and the third distribution is a supplement with a focus on"distributing the cake reasonably".Since there is an underlying logical connection between taxation and the three distributions,promoting common prosperity requires making a reasonable institutional arrangement for income distribution and taxation,correctly handling the dialectical relationship between government and market,income flow and wealth stock,fairness and efficiency,and adhering to the people-centered approach and achieving common prosperity in high-quality development.
关键词
共同富裕/三次分配/税制改革
Key words
common prosperity/three distributions/taxation reform
维普
万方数据