一、建立规范的企业收入分配制度。结合建立现代企业制度的试点工作,建立和健全企业职工收入分配的约束机制,包括所有权约束、市场约束、成本约束和财务约束,规范企业经营者、承包者的工资、津贴和奖金,严格控制其收入水平。同时,发挥市场机制对企业收入分配的基础性调节作用,认真执行“两个低于”的规定。通过税制改革,实现对各类所有制单位公平税负,调节负担不均造成的收入差距;通过设立特殊税种将垄断性行业或占有垄断性经营条件而获取的超额利润收归国家财政。加强国有资产 First, establish a standardized corporate income distribution system. In combination with the pilot project of establishing a modern enterprise system, the paper establishes and perfects the restriction mechanism of income distribution for employees, including ownership restriction, market restriction, cost constraint and financial restriction, and regulates the wages, allowances and bonuses of operators and contractors, and strictly controls them Income level. At the same time, we should make full use of the fundamental regulatory role of the market mechanism in the distribution of corporate incomes and earnestly implement the “two below” provisions. Through the reform of the tax system, the tax burden on all kinds of ownership units should be fair, and the income gap caused by the uneven adjustment of the burden should be adjusted. The excess profits obtained by establishing monopoly industries or monopolistic operating conditions should be reverted to the state finances. Strengthen state-owned assets