The logical path of building a basic allocation system

On August 17, 2021, the tenth meeting of the Central Finance and Economics Commission pointed out that the relationship between promoting common prosperity in high -quality development, properly handling efficiency and fairness, and building basic institutional arrangements for initial allocation, re -assignment, and three -time allocation. The biggest constraints of my country's current common prosperity are the imbalance and inadequate development. The nature, reasons, and degree of income gap between urban and rural areas, regional gaps, and income gaps determine that a single basic distribution system is not enough to solve these problems. It requires comprehensive policies to build the first allocation, re -distribution as the core, and the third allocation as supplement. Basic allocation system. The allocation systems in these three fields cannot be lost. The combination of adjustments should be made according to the different stages of the economy and society, and the distribution system that focuses on and inherently associated with each other should be constructed.

Promoting common prosperity, especially the relationship between wealth creation and wealth distribution, on the one hand, wealth creation is a material prerequisite for wealth distribution. In 2020, my country's per capita GDP reached US $ 113,000, but compared with the US $ 56,000 and US $ 64,000 per capita GDP, the gap is still large. Although the social system in my country has determined that the actual national welfare brought by the same per capita GDP is higher than that of Western developed countries, the size of national wealth will limit the degree of realization of common prosperity. On the other hand, wealth distribution is the foundation of incentives for wealth production. Wealth is created by people. If there is no fair and reasonable income distribution method, the income of most people cannot increase with the growth of wealth, and it is impossible to form an effective incentive. Lack of effective incentives for most people and excessive income gaps will seriously damage the enthusiasm of workers to create wealth, reduce the level of productive efforts of workers, and create more wealth. This is a dialectical relationship between efficiency and fairness. Fairness among the two should be a dominant aspect. Therefore, it is necessary to build and improve the basic distribution system that reflects the unity of efficiency and fairness.

The initial distribution of market selection

The initial distribution of national income was carried out among producers who created national income. The distribution results formed original income such as wages, profits, and land rent. However, under the conditions of the socialist market economy, there are still contradictions between individual labor and necessary labor. Regardless of the nature of national income creators, they need to transform individual private labor into social necessary labor through market competition, and determine the value they created to determine the size of national income on this basis. This is the prerequisite for national income. Due to the differences in the technical conditions and proficiency of the producer, especially the level of labor productivity, and the producers of independent decisions cannot control the uncertain market, this has led to some producers' individual labor to be transformed into necessary labor, and labor costs cannot be compensated for compensation. , Difficulty in production and operation or even bankruptcy; other producers can get excess compensation, in an advantageous position. The gap and inequality of income from the creation of national income creation caused by this is inevitable that the market determines the resource allocation, that is, the regulation of value laws, and it is in line with market justice, fairness and efficiency. Nevertheless, the different characteristics of the producer's initial income distribution still need to be analyzed, which is determined by the reality of coexistence of a variety of ownership economy in my country.

First, public ownership enterprises. The internal public ownership enterprises are allocated according to the principle of distribution of labor, and after various necessary deductions, national income is allocated. On the one hand, because all workers are the owners of the means of production, all workers must bear all the responsibilities of production and operation. On the other hand, the income gap based on labor differences will be limited by labor differences. Therefore, the distribution of labor will not cause excessive income gap. On the contrary, it is an important way to control and reduce the income gap. However, there should be a minimum limit to the distribution of labor, and this limit should be the cost of normal production of labor.

Second, private enterprises. Private enterprises allocate national income according to capital ownership and labor value. The value of labor in the form of wage depends on the necessary labor time and employment competition of the reproduction labor force, which is determined by the exogenous. At the same time, in order to maximize profits, accumulation must be performed under the pressure of competition. In order to increase the accumulation, not only the employees need to pay more labor, but also reduce investment related to labor reproduction to increase accumulation. To this end, it is necessary to further enhance the income of workers in private enterprises. Focusing on changing the situation of private enterprise workers' compensation for a long time is lower than that of public enterprises, which can effectively reduce the excessive gap between the initial distribution.

In addition, for a large number of individual operators, its initial distribution gap is completely determined by market supply and demand, competition, and their respective operating capabilities, which is the result of market selection, but the premise is that the market must be fully competitive. For the initial distribution, this requires strengthening market construction so that revenue can reflect market choices.

Government -led redistribution

The market is an efficiency -oriented non -personal resource allocation mechanism. The fairness of the market recognition is the fairness of free competition and equivalent exchange. The market opposes any restrictions on obstructing free competition. The fairness and efficiency of the market are uniformly exchanged for equivalent, but the equivalent exchange does not recognize individual labor costs. This fair guarantees efficiency. However, the use of value and value, individual labor and social necessary labor, private labor and social labor, personality of social labor, and materialize the opposition of materialization, and the result is the expansion of the income gap, although this does not hinder class flow. When the gap between the initial distribution is too large, the government requires the necessary external intervention. The effective way of this intervention is the government's personal income tax and transfer payment. The re -distribution of tax -transfer payment as the main body is a common means for regulating income distribution in various countries in the world. From the perspective of some developed western countries, personal income tax and government transfer payment are sufficient to explain the historical evolution of most the gap between the rich and the poor. For example, the United States' personal income tax rates in the 1940s and 1950s were higher. During the same period, US income and wealth inequality were also low. However, since the 1980s, the United States has implemented large -scale tax cuts for the rich, and the degree of inequality in the United States has also expanded. Some East Asian countries have also provided experience in re -distribution of reference. Taking Japan as an example, its comprehensive revenue and wealth tax system contributes effective income re -distribution. Japan has established a comprehensive taxation system for various types of assets in its country. In addition to various income taxes, Japan's real estate tax and corporate income tax, especially gift tax and inheritance tax, play an important role in regulating income and wealth gaps. At the same time, the taxes levied to high -income and wealthy wealthy groups in Japan made direct or indirect subsidies to low -income families in low cost and effective methods. These subsidies mainly include areas related to the minimum living subsidies, housing subsidies, medical subsidies, and educational subsidies related to people's livelihood.

my country also regards transfer payment as an important means to regulate the gap between the rich and the poor. The pension insurance and medical insurance systems covering all the population are basically established in rural areas. From 2018 to 2020, the government invested a lot of manpower, material and financial resources to fight poverty. By the end of 2020, the battle against poverty in my country has achieved a decisive victory, eliminating absolute poverty, building a well -off society in an all -round way, and laid a solid foundation for common prosperity. In terms of promoting the coordinated development of urban and rural areas, in 2021, the central government transferred more than 8 trillion yuan in local transfer, focusing on fiscal difficult areas and underdeveloped areas. These expenditures are conducive to narrowing the gap between areas and urban and rural areas, and reflect the coordinated development principles of new development concepts.

In short, the re -distribution policy represented by tax and transfer payment will play an increasingly important role in the process of promoting common prosperity in my country.

The third allocation supplemented by social forces

In the process of dealing with the relationship between fairness and efficiency, when the effect of the first time and re -distribution adjustment of the income gap is still unsatisfactory, the third allocation can be used as a supplementary role of the first allocation and re -distribution. For the first time, the Fourth Plenary Session of the 19th CPC Central Committee proposed to "attach importance to the third distribution role and develop social public welfare undertakings such as charity." Different from the first allocation and re -assignment, the third allocation is a "gentle hand" that is used as a "gentle hand" that promotes social fairness and justice, which is a kind of good power.

How to correctly understand and evaluate the role of the third time in promoting common prosperity requires research. At present, some places and scholars in my country have overwhelmed the third time, which may be related to the rapid development of my country's charity in recent years. According to the data of the "China Charity Development Report" (2021), the total prediction of the national public welfare resources in 2020 is 410 billion yuan, an increase of 18.85%over 2019. Among them, the total donation of social donations is 152 billion yuan, an increase from 2019, an increase from 2019 10.14%; the total number of volunteers is 231 million, and the total value of volunteer contribution services is 162 billion yuan, an increase of 79.28%over 2019. It is equivalent to providing 1.85 million full -time employees for the society. China's charity shows a blowout blowout. Development. However, in general, the third time is in the infancy in my country, the spontaneous and randomness is more prominent, and the charity behavior is relatively loose. To better play the role of the third distribution, it is necessary to form a basic system arrangement that is conducive to the development of charity, build an institutional mechanism that is conducive to the sustainable and healthy development of charity organizations, explore the incentive mechanism of charity The loose environment, guide and inspire more high -income people to become the main force of charity, so as to better play the role of the third allocation of the income gap between the third distribution.

When building a basic distribution system, pay attention to the connection and cooperation between the three systems, highlight the key role of re -distribution, and at the same time prevent the "extrusion" effect between different systems and avoid institutional conflicts. The initial distribution is the foundation. In the initial distribution, the government should strengthen the guidance and supervision of capital, and build a system of protecting labor, so that the results of the initial distribution are both efficient and fair. Essence When there is a large gap between the results of the first distribution, the distribution becomes a key means for such a gap. The system arrangement of national income re -distribution system is the main institutional arrangement to solve the problem of excessive problems of national income. Compared with the first allocation and re -distribution, the third distribution is more subjective. When the situation of public welfare charity providers changes, the quantity and quality it provides will be affected and therefore unstable. The subjectivity and instability of the third allocation determine that it cannot replace the re -distribution as the main means to regulate the income gap. (This article is the special topic of the Ministry of Education's Humanities and Social Science Research on Humanities and Social Sciences of the Ministry of Education in 2021 (21jd710008) phased achievements)

(Author unit: Lingnan Normal University; Sichuan University School of Marxism)

Source: China Social Science Network-Journal of Social Sciences of China

Author: Wang Hongdong Zhang title

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