The Fourth Middle School of the Party of the Party、The Fifth Plenary Session is emphasized，Give play to the third distribution function，Develop charity。August 2021，The tenth meeting of the Central Finance and Economics Committee further proposed，Build the initial allocation、Reconstruction、Basic institutional arrangements for three -time allocation coordinated support。The expected function of the third allocation of our country is the shortcomings of the first allocation and re -assignment，Finally realize the common prosperity of the whole society。Effective play of the third distribution function，Urgently need to further create a good institutional environment，The implementation mechanism of building the third distribution function，Mobilize the power of the whole society，Improve income and wealth distribution pattern，Promoting common prosperity。

　　Bet365 app download The third allocation is the resource allocation dominated by social mechanisms，、Social forces including social organizations and individuals are the main body，Taking voluntary and love as a subjective basis，It is the active transfer of social resources in various subjects，Received personal social resources through charity donations and volunteer services。The incentive mechanism of the third distribution is an important way to maintain vitality in society，It is the active member of social members、Widely participate in social wealth allocation，Powerful motivation to promote allocation of justice and common prosperity。On the one hand，Improve tax incentive mechanism。Further improve the third distribution of the tax system，Practical implementation of preferential tax policies，For public welfare charity organizations、Corporate and social members issued finance、Education、Land、Charity Trust and other aspects of tax preferential policies; strengthen charity policy and fiscal transfer payment、Tax、Social Security and other policies synergy，Simplify the tax reduction and exemption of charitable donations，Exploring multiple departments collaborative handling mechanisms，Mobilize more members of society to participate in the third allocation。On the other hand，Explore a variety of forms of honor incentive。Social love and goodwill are the prerequisite for the third allocation，The third allocation depends mainly on "spiritual power"，Promote the balanced flow between different groups through the warmth of human nature and friendship。It should further implement the national and local charitable commendation and reward system，Wide attention to promoting the public welfare charitable subject in common wealthy practice，Explore the establishment of a charitable behavior record and incentive mechanism，Typical by establishing a typical、Commendation of advanced and granting honor，Inspire individuals who have contributed outstandingly in each link and stage in the third time、Enterprise and Charity Charity Organization，Give it to the spiritual reward of voluntary service and social preferential treatment，Improve the sense of honor and sense of the volunteer，Guide more members of society to enhance the consciousness of community，Voluntary participation in wealth flow，Pursue social fairness and justice，Common active promotion of the implementation of common wealth goals。

　　Followed, establish and improve the third distribution mechanism.Realization of common prosperity depends on the improvement of the system to a large extent。In the practice of promoting common prosperity，It should be further improved the third allocation related system，Play the positive function of the third allocation，Make it effectively to make up for the shortcomings of the initial allocation and re -assignment in the process of promoting common prosperity。The restriction mechanism of the third distribution aims to create the third allocation of the main body of public welfare charity behavior，Promote the institutionalization of main behavior and collaboration，Laying a standard foundation for the reasonable flow of social wealth and the realization of common prosperity。The constraint mechanism of the third allocation includes the subjective constraint mechanism、Interactive constraint mechanism and standardized constraint mechanism。First，The subjective restraint mechanism。Establish a third distribution subject for access，Create appropriate main symbols and action rituals，The value constraint on the legitimacy of the third allocation of the subject; formulate the third assignment of the third -time distribution subject social credit rules and the self -regulatory rules of the public welfare charitable industry; clarify the professional behavior specification of the public welfare charitable industry、Volunteer behavioral standards and public welfare charitable organization level evaluation standards。2，Interactive restraint mechanism。Provides conflict solving mechanisms and procedure interaction mechanisms for the third assigning subject interaction and cooperation，To form a target unity、The third distribution of the main body between the main body。Exploring a charitable resource mobilization and raising mechanism with common prosperity、Charity property use and distribution mechanism and public welfare charitable subject、Activity and results certification mechanism and other third allocation of subject program interactive mechanisms，Establish the third -time distribution of the inter -network common behavior rules。third，Specific constraints。Improve the mechanism of use and distribution and restraint of charitable property。Comprehensive implementation of the "Charity Law of the People's Republic of China" and the "Measures for the Disclosure of Charity Organization Information"，From the charitable organization supervision system based on entrance approval to the full process of supervision system focusing on information disclosure。Improves the evaluation of the benefits of charitable property by the government or third -party agencies on the use of charities or trustees，Standardize charity property allocation，Help common prosperity。

　　Finally, the third assignment mechanism of the third allocation is continuously strengthened.Common wealth is the essential requirements of socialism，Reflected in allocation，Requires the common efforts of all the people to achieve the common prosperity of members of society。Historical materialism believes，The people are the creators of history，is the main force of historical development and social progress。Realize common wealth，Must respect the position of the people，Relying on the extensive participation of members of social members。The key to mobilizing members of society to actively participate in the third allocation is to form a set of social self -mobilization mechanisms，Through value guidance、Organized participation and technology empowering the people extensively mobilize the people to participate in the practice of promoting common prosperity。First，Strengthen value guidance，Promoting charity culture。Vigorously promote the tradition of charity culture，Draw nutrition from the excellent traditional culture of China，Creative transformation and innovative development of traditional charity culture，Modern transformation of promoting charity culture，Enhance the public’s charity，Let the third allocation and common prosperity concept deeply rooted in people's hearts。2，Cultivate Charity Charity Organization，Unblocked organizational participation channel。Pay attention to organizing mobilization，Cultivate social organizations，Create a good internal and external environment for the development of public welfare charitable organizations。Cultivate the professional management and persuasion of public welfare charitable organizations，Improve the internal governance and funding and management capabilities of public welfare charitable organizations，Improve the public credibility of charity organizations，Make everyone participate in public welfare charity possible。third，Innovation mobilization method，Technical empowering public participation。Digital technology empower public welfare charity，Give full play to the advantages of the Internet and digital technology in expanding public participation，Accurately capture and predict the needs of public welfare charities and beneficiaries，Reduce the time of public participation in public welfare charity、distance and venue cost，Forms a new situation for everyone to participate in public welfare charity。Encourage the third allocation subject to make full use of new technologies to spread truth, goodness and beauty in public welfare charity activities，Realize public welfare charitable value，Create everyone to be good、Social atmosphere of everyone doing good，Form a good public opinion environment that promotes common prosperity。

(Author Unit: Marxism College of Beijing University of Science and Technology)