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共同富裕是建设有中国特色社会主义的本质,建国以来我国实现共同富裕过程中先后经历了以按劳分配为目标的计划分配制度、收入分配出现低水平平均化、“各尽所能、按劳分配”收入分配制度、实行按劳分配和与生产要素分配相结合的收入分配制度、构建公平与效率兼顾的收入分配制度五个阶段。当前,我国已进入全面推进共同富裕的历史阶段,但在收入分配差距、社会保障体系完善、公共服务均等化、财政转移性支付政策效果等方面仍然存在一系列严峻挑战,迫切需要政府部门转变思路,在对口援助和帮扶方面建立责任机制,实现一体化共同发展,加大财政收入和倾斜力度,实现公共服务均等化,在财税优惠、信贷支持等方面鼓励小微企业发展,建立“造富”机制,打造橄榄形社会,充分发挥税收政策在“提低、扩中、抑高”中的主导作用。
Common prosperity is the essence of building socialism with Chinese characteristics. Since the founding of our nation, our country has undergone a plan allocation system aiming at the distribution according to work, which has resulted in a low level of average income distribution. Labor Distribution “income distribution system, the implementation of the distribution of income distribution according to work and the distribution of factors of production income distribution system, to build fair and efficiency of the income distribution system in five stages. At present, our country has entered a historical stage of advancing common prosperity. However, there are still a series of severe challenges in the areas of income distribution, the improvement of the social security system, equalization of public services, and the effectiveness of fiscal transfer payment policies. It is imperative that government departments change their thinking , Establish a responsibility mechanism for counterpart assistance and assistance, realize the common development of integration, increase revenue and inclination, realize the equalization of public services, encourage the development of small and micro enterprises in terms of fiscal and tax incentives and credit support, and establish a ” Rich “mechanism to create an olive-shaped society and give full play to the leading role of the taxation policy in” lowering, expanding and suppressing high ".