The Fourth Central Committee of the 19th CPC Central Committee、The Fifth Plenary Session of the Central Committee emphasized，Play the role of the third bet365 offers，Developing philanthropy。August 2021，The 10th meeting of the Central Financial and Economic Commission further proposed，Build initial allocation、Redistribution、Basic institutional arrangements for coordination and supporting of three allocations。The expected function of my country’s third bet365 offers is to make up for the shortcomings of the initial bet365 offers and redistribution，Finally achieve the common prosperity of the whole society。Effective role of the third bet365 offers，It is urgent to further create a good institutional environment，Focus on building a mechanism to realize the third bet365 offers function，Mobilize the power of the whole society，Improving the income and wealth bet365 offers pattern，Solidly promote common prosperity。

　　First, gradually improve the incentive mechanism for the third bet365 offers.The third bet365 offers is resource bet365 offers led by social mechanisms，to include businesses、Social forces including social organizations and individuals are the main body，Based on voluntariness and love，It is the active transfer of social resources by various subjects，Reallocation of personal existing social resources through charitable donations and volunteer services。The incentive mechanism of the third bet365 offers is an important way for society to maintain vitality，It is a member of society who takes the initiative、Extensive participation in social wealth bet365 offers，Powerful motivation to promote distributive justice and common prosperity。On the one hand，Improve tax incentive mechanism。Further improve the tax system environment for the third bet365 offers，Effectively implement preferential tax policies，For public welfare organizations、Enterprises and social members introduce financial measures、Education、Land、Preferential tax policies for charitable trusts and other aspects；Strengthening charity policies and fiscal transfer payments、Taxation、Social security and other policy coordination，Simplifying the Charitable Donation Tax Deduction Approval Process，Explore multi-department collaborative management mechanism，Mobilize more members of society to participate in the third bet365 offers。On the other hand，Explore various forms of honor incentives。Society’s love and goodwill are the prerequisite and basis for the third bet365 offers，The third bet365 offers mainly relies on "spiritual power"，Promote the balanced flow of social resources between different groups through the warmth and friendship of humanity。National and local charity recognition and reward systems should be further implemented，Extensive attention is paid to the power of philanthropic entities in promoting common prosperity，Exploring the establishment of charitable behavior records and incentive mechanisms，By setting an example、Methods of commending advanced people and awarding honors，Incentivize individuals who have made outstanding contributions in various links and stages of the third bet365 offers、Businesses and charitable organizations，Give them voluntary service spirit rewards and social preferential treatment，Improve volunteers’ sense of honor and gain，Guide more members of society to enhance their sense of community，Voluntarily participate in wealth flow，Pursue social fairness and justice，Jointly take the initiative to promote the realization of common prosperity goals。

　　Secondly, establish and improve the constraint mechanism for the third bet365 offers.Achieving common prosperity depends to a large extent on the improvement of the system。In the practice of promoting common prosperity，The system related to the third bet365 offers should be further improved，Play the positive function of the third bet365 offers，Make it effectively make up for the shortcomings of primary bet365 offers and redistribution in promoting the process of common prosperity。The constraint mechanism of the third bet365 offers aims to create a normative order for the public welfare and charity behavior of the third bet365 offers subjects，Promote the institutionalization of subject behavior and collaboration，Lay a normative foundation for the reasonable flow of social wealth and the realization of common prosperity。The third bet365 offers constraint mechanism includes the subjectivity constraint mechanism、Interactive constraint mechanism and normative constraint mechanism。First，Subjectivity constraint mechanism。Establish access rules for third bet365 offers entities，Create appropriate subject symbols and action rituals，To form a value constraint on the legitimacy of the third bet365 offers subject；Formulate distributive justice-oriented social credit rules for the third bet365 offers subject and self-discipline rules for the charity industry；Clear the professional code of conduct for practitioners in the charity industry、Volunteer behavioral standards and rating evaluation standards for public charity organizations, etc.。Second，Interactivity constraint mechanism。Provide a conflict resolution mechanism and program interaction mechanism for the interaction and cooperation between the third allocation subjects，To form a unified goal、A behaviorally ordered third allocation intersubjective network。Explore the mechanism for mobilizing and raising charitable resources with the goal of common prosperity、Charitable property use and bet365 offers mechanism and public welfare charity entities、The third allocation subject program interaction mechanism such as behavior and result authentication mechanisms，Establish common behavioral rules for the third bet365 offers inter-subject network。Third，Normative constraint mechanism。Improving the restriction mechanism on the use and bet365 offers of charitable property。Comprehensively implement the "Charity Law of the People's Republic of China" and the "Measures for Information Disclosure of Charitable Organizations"，Transforming from a charity organization supervision system focused on entrance approval to a full-process supervision system focusing on information disclosure。Improving the assessment by the government or third-party organizations on the effectiveness and reasonable bet365 offers of charitable property by charitable organizations or trustees，Regulating the bet365 offers of charitable property，Promote common prosperity。

　　Finally, continue to strengthen the mobilization mechanism for the third bet365 offers.Common prosperity is the essential requirement of socialism，Reflected on allocation，Requires the common prosperity of all members of society through the joint efforts of all people。Historical materialism believes，The people are the creators of history，Is the main force of historical development and social progress。Achieve common prosperity，The people’s dominant status must be respected，Rely on the broad participation of social members。The key to mobilizing social members to actively participate in the third bet365 offers is to form a set of social self-mobilization mechanisms，Leading by Value、Organized participation and technological empowerment widely mobilize the people to participate in the practice of promoting common prosperity。First，Strengthen value guidance，Promote charity culture。Strongly promote the cultural tradition of charity，Draw nourishment from China’s excellent traditional culture，And carry out creative transformation and innovative development of traditional charity culture，Promote the modern transformation of charity culture，Enhancing public awareness of charity，Let the concept of the third bet365 offers and common prosperity be deeply rooted in the hearts of the people。Second，Cultivation of public welfare charity organizations，Smooth organized participation channels。Focus on organizational mobilization，Cultivation of social organizations，Create a good internal and external environment for the development of public welfare organizations。Cultivating professional management and fundraising talents for public charity organizations，Improving the internal governance, financing and management capabilities of public charity organizations，Improving the credibility of public charity organizations，Making it possible for everyone to participate in charity。Third，Innovative mobilization methods，Technology empowers public participation。Empowering public welfare and charity with digital technology，Leverage the advantages of the Internet and digital technology in expanding public participation，Accurately capture and predict the needs of charity entities and beneficiaries，Reduce the time for public participation in charity、Costs such as distance and venue，Form a new situation in which everyone participates in public welfare and charity。Encourage third allocation entities to make full use of new technologies to spread truth, goodness and beauty in charity activities，Realize the value of charity，Creating everyone to be kind、A social atmosphere where everyone does good things，Form a good public opinion environment that promotes common prosperity。

(Author’s affiliation: School of Marxism, University of Science and bet365 offers Beijing)