Current，Socialism with Chinese characteristics has entered a new era，The main contradictions in our society have transformed into a contradiction between the people's growing good life needs and inadequate development，Mainly reflects between the regions of my country、Between urban and rural、There is a large gap between income between different groups。The goal of the development of socialism is to achieve common prosperity，To avoid income distribution "two poles" differentiation，It is necessary to play the regulatory role of the government's re -distribution policy。The Fourth Plenary Session of the 19th Central Committee of the Communist Party of China "The Central Committee of the Communist Party of China on persistence and improvement of socialist system with Chinese characteristics、Decision of Promoting Several major issues of the national governance system and governance capabilities "pointed out，"Strengthen taxes、Social Security、Transfer payment, etc. is to allocate the adjustment function as the main means "，Matters clear requirements for the revenue of the revenue of finance。

The expansion of the income distribution gap is caused by various factors superimposed，Actively and steadily promotes the reform of the fiscal and taxation system，Need to coordinate with the economic environment and social development stage。In the current transformation of the main contradictions in our society，Not only must we not only from an economic perspective，And to strengthen the national finance re -distribution and adjustment function from politics。Specifically，We should adhere to three aspects: optimize the tax system，Enhanced taxation to regulate income; we bet365 best casino games must improve the social security system，Increase the level of social livelihood expenditure; to improve the transfer payment system，Enhance the balance of financial resources。

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Improve tax system is a prerequisite for realizing fiscal re -distribution functions，The Fourth Plenary Session of the 19th Central Committee of the Party pointed out，“Strengthen tax adjustment，Improve the direct tax system and gradually increase its proportion "，Clarified the direction of my country's future taxation system。For a long time，my country's tax system is mainly indirect tax，The proportion of direct taxes is very low。Although the scale of personal income tax in direct tax in 2018 reached 1387.2 billion yuan，increased by 15.9%year -on -year，The fastest growth rate in all taxes，and the proportion of tax revenue increased to 8.8%，But indirect taxes such as VAT，The proportion is still relatively low。and，my country's real estate tax、Property tax and gift tax have no substantial breakthroughs。indirect tax (VAT、Domestic consumption tax, etc.) The tax system mainly allows ordinary workers to bear a higher level of tax burden，and the tax burden of high -income groups is relatively lighter。Increase the proportion of direct tax，Objectively conducive to the revenue of residents' revenue，Realize more taxes for high -income people、The principle of taxation of low income people with less tax or no taxes，Activating social wealth allocation、The role of preventing the gap between the rich and the poor is too large。

Direct factor that caused the gap between the distribution of wealth，Therefore, the collection of inheritance tax has become the focus of alleviating wealth and property income。Wide taxation、Multi -tax or multiple taxes、Overall cooperation、Functional coordinated property taxation system is also conducive Bet365 app download to allocating equality。Not only that，In the design of indirect tax such as VAT and consumption tax，It is also necessary to consider the indirect adjustment of the income gap。If you use a low tax rate or tax -free for daily consumer goods，Taking high tax rates for high -end products such as precious metal products，to better realize the re -distribution work function of taxes。During the taxation design process，You should also pay attention to the impact of tax system on residents。For example，taxes for high -income class，Prerequisites for not damaging its labor enthusiasm，Reduce the excessive adjustment of taxes on income。In the future, we should also increase property and inheritance tax burdens in the future，Add education、Medical、Input of basic public products such as social security，Create the fairness of the starting point。

　　Improve social security and increase people's livelihood expenditure

The social security system is an indispensable welfare mechanism for the country of contemporary market economy countries，It is the "Security Network" and "Stabilizer" for social development，Important tools to ensure stable economic development。Improve the basic functions of social security，Adjust the differences between the differences caused by individual conditions，It is conducive to achieving social fairness。Social welfare guarantee expenditures of most Western countries have become the largest expenditure of the central government，When any social member's basic life is difficult，All opportunities and rights to obtain social security in equal place，This makes up for the unfairness of market revenue distribution to a certain extent。my country's social welfare guarantee system has achieved great achievements in the past few years，Basic Social Security Basic System Framework is initially formed，But Bet365 app download in my country's fiscal expenditure，The proportion of social security and people's livelihood expenditure is obviously low，Limit the performance of social security income re -distribution function。Basic Medicine in my country、Basic Education、Essential public expenditure such as housing and other public expenditures，The re -distribution effect of adjusting the income gap needs to be enhanced。Increase in educational expenditure will improve the unevenness of the initial conditions，It is conducive to social fairness，Shining the gap between income distribution caused by uneven employment opportunities; vocational training expenditures can improve the quality of workers，and make it an equal employment opportunity，Improving people's labor ability，to achieve the purpose of narrowing the income gap。Medical and health expenditures also have the effect of regulating income gap: on the one hand，The medical and health support of the disadvantaged groups reduced their medical self -payment costs; on the other hand,，Increase in medical expenditure，It is conducive to improving the health level of residents，Increases its potential for making a living，Cultivate human capital。So，According to the financial requirements of "gathering people's livelihood"，Further increase the proportion of fiscal expenditure for people's livelihood，Increase the expenditure ratio directly used to tilt to low -income people，Give full play to the basic guarantee function of finance。

　　Improve the transfer payment system  Promoting financial distribution balance

Give full play to the functions of intergovernmental transfer payment，Regulating the income gap between the area，Basic policy orientation is based on equalization of per capita financial resources and equalization of public services，On the basis of reasonable division bet365 Play online games of government power，Establish a general transfer payment，​​Special transfer payment system supplemented by special transfer payment，and constraint through the law，Make sure its stability。

First，Starting from promotion，System Construction The transfer payment system for promoting high -quality development。Bottleneck problems for regional development gaps，Deepening the reform of the fiscal system must pay more attention to the balance and coordination of regional development，More prominent fairness and inclusiveness，System Construction with a functional area as the lead，Differential transfer payment system that is conducive to regional financial resources distribution。

Second，Focus on the basic protection，Fundamentally realized the transformation of the transfer payment policy guidance from an incentive type to a guaranteed type。The transfer payment system with incentive type as the main body is implemented with GDP、The assessment mechanism of the growth of fiscal revenue，Drawing "Inspirational Advanced、Speaking backward "function，But with my country's economy from a high -speed growth stage to a high -quality development stage，Inspirational transfer payment reverse period adjustment function is insufficient，"Basic、The disadvantage of the poor role of the shortcomings gradually appeared。In the future, we should actively adapt to the new normal of economic development，Firmly establish the bottom line thinking，Optimized adjustment transfer payment policy guidance。From the incentive type to the focus of "keeping the basic、Send charcoal in the snow，Send charcoal in the snow、Ambition of the weakness "for the weakness，Transfer payment allocation and GDP、Fiscal revenue growth is completely decoupled。

third，According to sustainable、Basic principles，Through the new distribution mechanism of "two supplements and Bet365 app download one prize"，Putting the funds to the population size、The burden of expenditure、Areas with difficulty in financial resources，Consolidate the financial foundation of its accelerated development。At the same time，Pay attention to the full coverage of the difficult areas，Realize the "full coverage of national financial resources、Welfare benefits "。Some areas due to history、Geographical and other reasons，Weak financial resources，Per capita financial resources are lower than the average level。So，Balanced transfer payment must include all difficult areas into the policy scope。Especially since the implementation of tax reduction and fee reduction policy，Increase the equilibrium transfer payment intensity，It helps to make up for financial difficulties in areas caused by the implementation of a large -scale tax reduction policy.。

Current，my country is in the primary stage of socialism，But it is also a transition stage from the primary stage of socialism to a higher stage。In practice，The function of strengthening fiscal revenue and re -distribution should focus on the following aspects。First，To increase the income of low -income groups，Focus on "Passing"。Last，Strive to expand the middle income group，Build an ideal "olive" income distribution pattern，Improve the consumption power of residents。Last，The growth of financial expenditures for basic public services should be compatible with government financial growth，Efforts to enhance the availability and sustainability of people's livelihood protection，Beware of the "High Welfare Trap" that falls into the West Reconstruction System，To coordinate with the economic environment and social development stage，Actively and steadily promote the reform of the fiscal and taxation system。To better give play to fiscal revenue Bet365 app download and re -distribution function，It is necessary to provide the necessary pensions for the people、Medical and other basic social security benefits，It is necessary to fully consider the government’s financial tolerance，Avoid structural deficit quagmires that are not in finance in finance。

　(Author Unit: Socialist Theoretical Research Center of Socialist Socialism with Chinese Academy of Social Sciences)