收入分配改革的突破口和优先选择,将从再分配领域突围,而处于初次分配环节中的“三位一体”薪酬体系格局建设以及我国税制的调整,也应当是改革的重点。而体制改革中最重要、最具战略意义的环节则是财政资源的结构调整——不仅要考虑将增量用于民生建设,还要对存量改革,即对以往形成的财政支出做结构调整。 Breakthroughs and priorities in the reform of income distribution will break through the field of redistribution. However, the construction of the “trinity” salary system and the adjustment of China’s tax system in the initial distribution should also be the focus of the reform. The most important and strategic link in the system reform is the structural adjustment of the financial resources - not only to consider increasing the increment for livelihood construction, but also to structural reform of the stock reform, that is, the fiscal expenditure that has been formed in the past.