在社会主义市场经济条件下,所有参与市场交易的行为主体和财政收入分配的行为主体都必然是社会主义国民收入分配的主体。也就是说,国家以生产资料所有者和宏观计划调控者的身分,通过税收和利润的形式参与国民收入的分配,所形成的财政收入由国家统一支配,这已成为人们所共识的国民收入分配主体;企业以法人财产所有者和生产经营者的身分,在市场交易的竞争中参与国民收入的分配,所形成的企业收入再通过市场交易来满足生产经营实体的再生产或扩大再生产的需要,这是社会主义国民收入分配中绝对不能缺少的分配主体;劳动者个人以劳动力的所有者或生产资料的占有者或资本的投资者的身分,通过自己的劳动,以市场交易的行为主体参与国民收入分配,所形成的个人收入,再通过市场交 Under the conditions of a socialist market economy, all actors involved in market transactions and the actors involved in the distribution of revenue must be the subject of socialist national income distribution. In other words, the state’s participation in the distribution of national income through the form of taxes and profits in the capacity of the owners of the means of production and the planners of the macroeconomy, and the resulting fiscal revenue being dominated by the state, have become the consensus of the national income distribution The main body of the enterprise; corporate identity of the legal person as the owner and the production and business operators in the market competition in the participation of national income distribution, the formation of corporate income and then through market transactions to meet production or business entities reproduction or expansion of reproduction needs, which Is an absolutely indispensable distribution subject in socialist national income distribution. Individual laborers participate in national income through their own labor as the owner of labor force or investor of capital goods or capital. Distribution, the formation of personal income, and then through the market to pay