党的十六大提出“以共同富裕为目标,扩大中等收入者比重,提高低收入者收入水平”的指导思想。在全面建设小康社会的条件下,它有利于进一步深化分配制度改革,使更多的人分享到改革的成果,将对我国未来的经济社会发展产生积极的重大影响。一、中等收入者的定义和划分标准(一)中等 The 16th National Congress of the Communist Party of China put forward the guiding ideology of “using common prosperity as the goal, expanding the proportion of middle-income earners and raising the income level of low-income earners.” Under the condition of building a well-off society in an all-round way, it will be conducive to further deepening the reform of the distribution system and sharing more people with the fruits of the reform, which will have a positive and significant impact on the future economic and social development of our country. First, the definition and classification criteria for middle-income earners (a) Medium