【摘要】 从全面建成小康社会到推动共同富裕，是中国特色社会主义现代化的战略选择。建党百年，国家历史性地解决了绝对贫困问题，实现了从低收入国家到中等偏上收入国家的历史性跨越，在实现“让一部分人先富起来”的基础上，开始迈向“共同富裕”的新征程。但是发展不平衡、不充分问题依然突出，城乡区域发展和收入分配差距依然较大，发展不足与不公平问题依然并存，成为推动实现共同富裕面临的主要问题。财税政策对居民收入与财富分配具有重要的调节作用。本文在对共同富裕与财税政策理论分析基础上，深入分析推动共同富裕面临的现实困境与主要挑战。从收入分配视角，围绕推动实现共同富裕目标，探讨财税改革的主要内容，以更好地发挥财税政策在缩小收入差距方面的重要作用。推动实现共同富裕是一个长期目标，需要兼顾短期与长期、效率与公平、路径与手段，构建初次分配、再分配、三次分配协调配套的基础性制度安排。财税政策工具手段要动态调整，以达到与经济发展水平相适应，实现由保障基本生存的共同富裕到有一定福利的共同富裕。坚持中国特色的绿色低碳、可持续的共同富裕之路，不走西方国家高税收、高福利的“共同富裕”之路。更多还原

【Abstract】 From building a moderately prosperous society in an all-round way to promoting common prosperity is the strategic choice for the modernization of socialism with Chinese characteristics. In the century since the founding of the Communist Party of China, the country has historically solved the problem of absolute poverty, achieved a historic leap from a low-income country to an upper-middle-income country, and started a new journey towards ‘common prosperity’ based on ‘letting some people get rich first’. However, the problems of unbalanced and insufficient development are still prominent, the gap between urban and rural regional development and income distribution is still large, and the problems of insufficient development and inequity still coexist, which have become the main problems faced in promoting the realization of common prosperity. Fiscal and tax policies play an important role in regulating residents’ income and wealth distribution. Based on the theoretical analysis of common prosperity and fiscal and tax policies, the paper deeply analyzes the practical difficulties and main challenges faced by the promotion of common prosperity. From the perspective of income distribution, focusing on promoting the realization of the goal of common prosperity, the main contents of fiscal and tax reforms are discussed, so as to better play the important role of fiscal and tax policies in narrowing the income gap. Promoting the realization of common prosperity is a long-term goal, and it is necessary to consider the short-term and long-term, efficiency and fairness, paths and means, and build basic institutional arrangements for primary distribution, redistribution, and coordination of three distributions. The tools and means of fiscal and tax policies should be adjusted dynamically to adapt to the level of economic development and achieve common prosperity from guaranteeing basic survival to common prosperity with certain benefits. Adhere to the green, low-carbon and sustainable path of common prosperity with Chinese characteristics, and do not follow the ‘common prosperity’ path of high tax and high welfare in Western countries.更多还原