(1) Adhere to the distribution system with distribution according to work as the main body and multiple modes of distribution coexisting. Deepening the reform of the distribution system and rationalizing the distribution relationship are related to the vital interests and enthusiasm of the broad masses of the people, as well as social progress, fairness, justice and stability. Since the reform and opening up, China has actively promoted the reform of distribution system, actively explored the effective forms of various distribution under the conditions of socialist market economy, and established a distribution system with distribution according to work as the main body and multiple distribution methods coexisting, which mobilized and stimulated the enthusiasm of the people. Distribution according to work is distribution according to labor value, and distribution according to factors is distribution according to production income. These are two different distribution principles. Distribution according to work is to distribute remuneration according to the labor provided by individuals after necessary social deduction, and distribution according to factors is to distribute remuneration according to the contribution of each factor to output, including wages, interest, rent and profits. Wages distributed according to work are labor remuneration, and wages distributed according to factors are labor prices. Distribution according to work has three meanings: First, the form of possession of the means of production determines the form of distribution. The socialist market economy is characterized by the coexistence of public ownership and multiple ownership economies, which requires the implementation of the distribution system with distribution according to work as the main body and multiple modes of distribution coexisting. Second, human physical labor and intellectual labor are the most active factors in productivity. Economic development ultimately depends on people. Taking distribution according to work as the main body is conducive to mobilizing the labor enthusiasm of the broad masses of people and promoting the development of productive forces. Third, the value of goods is created by labor, and workers should get the main part of the fruits of labor. The distribution system of multiple distribution methods requires income diversification. Labor is still the most important way for people to get income, but non-labor income should also occupy a certain proportion. Residents invest in bonds, stocks, funds and other financial assets, and the property income such as interest and dividends obtained from them should become an important source of income for some residents. Correctly handle the relationship between distribution according to work as the main body and the implementation of various modes of distribution, encourage some people to get rich first through honest labor and legal operation, pay attention to social equity, rationally adjust the national income distribution pattern, take effective measures to solve the problem of excessive income gap between regions and some members of society, and gradually realize common prosperity for all people.
(2) Adhere to efficiency priority and pay attention to social equity. The 16th National Congress of the Communist Party of China and the Third Plenary Session of the 16th Central Committee put forward: giving priority to efficiency and giving consideration to fairness. The Fourth Plenary Session of the 16th CPC Central Committee emphasized: correctly handle the relationship between distribution according to work as the main body and the implementation of various modes of distribution, encourage some regions and some people to get rich first, and pay attention to social equity. If the income gap between members of society is wide, it will not only dampen people's enthusiasm, affect social and economic development, but also affect stability and unity. Efficiency reflects the ability of human beings to understand and transform nature and belongs to the category of productive forces. Efficiency usually refers to the ratio of output to input in resource allocation. Under the condition of market economy, efficiency is benefit. High efficiency leads to high income, low efficiency leads to low income, and low efficiency leads to no income. The competition mechanism of the market economy has given the market players a strong impetus and pressure, urging them to do everything possible to improve efficiency and promote the development of productive forces. Fairness reflects the relationship between people and belongs to the category of production relations. Fairness involves a series of fields such as politics, economy, sociology and ethics. Fairness mainly refers to income equalization. However, fairness is historical and relative, and there are different views on fairness under different social conditions. There is no eternal absolute fairness. As long as most people are satisfied, it is fair. Efficiency and fairness are unity of opposites. Distribution according to factors can improve efficiency, but it will inevitably lead to income inequality. If all incomes are equal, it is not conducive to improving efficiency. Therefore, some equality must be sacrificed for efficiency and some efficiency must be sacrificed for equality. Efficiency is the material basis for achieving fairness. Only by improving efficiency and creating more wealth can we talk about the fairness of distribution. Fairness is the premise of improving efficiency. Only reasonable distribution can stimulate the enthusiasm, initiative and creativity of workers and continuously improve efficiency. Adhering to the priority of efficiency means giving priority to the development of productive forces, closely combining workers' labor remuneration and labor contribution, breaking the egalitarian distribution model, rewarding diligence and punishing laziness, and inspiring people's enthusiasm and spirit of struggle. At the same time, we should pay attention to social equity, not only pay attention to material interests, encourage people to start businesses and get rich, but also advocate that the rich first repay the society and help the rich first to achieve common prosperity. Adhering to the principle of giving priority to efficiency and paying attention to social equity means advocating dedication, implementing distribution policies, opposing equalitarianism and preventing income disparity.
(3) Adhere to the participation of various factors of production in distribution according to their contributions. Establish the principle that labor, capital, technology, management and other production factors participate in distribution according to contribution, realize the organic combination of distribution according to work and distribution according to production factors, and all legal labor income and legal non-labor income should be protected. This is the embodiment of adhering to and improving the distribution system of the basic economic system with public ownership as the main body and multiple ownership economies developing together. Labor theory of value is the source of explaining value, and distribution according to factors is the distribution of explaining income. As the capital of materialized labor, it is generally believed that it does not create value, but as an important condition for creating value, it should participate in income distribution according to its contribution. The contribution and due remuneration of various factors of production to the use value are reflected as follows: wages are the remuneration of labor, rents are the remuneration of land, and profits are the remuneration of capital. According to the principle that factors of production such as labor, capital, technology and management participate in distribution according to their contributions, we should improve the distribution system with distribution according to work as the main body and multiple modes of distribution coexisting, which is reflected in three aspects: first, it embodies the value of general labor and mobilizes the enthusiasm and creativity of the broad masses of workers; The second is to reflect the value of complex labor such as science and technology, operation and management, and to stimulate the creative spirit and innovation vitality of the majority of scientific and technological personnel and management workers; The third is to reflect the value of land, capital and intellectual property rights. , so as to concentrate all kinds of production factors into economic construction. In other words, it is necessary to form a distribution mechanism that is compatible with the basic economic system in the primary stage of socialism, so that all the vitality of labor, knowledge, technology, management and capital can be generated in competition, and all the sources of wealth creation can flow in full, so as to benefit the people and society. A better way to promote the combination of distribution according to work and distribution according to capital is the salary system. Salary consists of three parts: basic salary, performance salary and medium and long-term incentive. Firstly, the basic salary and performance pay are determined, and the performance pay part is expanded, which is linked to the performance appraisal results. Medium-and long-term incentives are part of the salary of enterprise managers, such as stock options of listed companies, supplementary pension insurance of unlisted companies, supplementary medical insurance, etc. The salary system embodies the requirements of close combination of distribution according to work, people-oriented distribution according to capital and capital-oriented, closely combines the interests of enterprises with the interests of operators, and mobilizes the lasting enthusiasm of operators.
The second is to rectify and standardize the distribution order, increase the adjustment of income distribution, and attach importance to solving the problem of excessive income gap among some members of society.
(1) Strengthen the rectification and standardization of circulation order. This is an important task to improve the socialist market economic system and establish and improve the socialist harmonious society. The basic characteristics of a harmonious socialist society are: democracy and the rule of law, fully carrying forward socialist democracy, earnestly implementing the general plan of governing the country according to law, and widely mobilizing all positive factors; Fairness and justice, the interests of all sectors of society are properly coordinated, contradictions among the people and other social contradictions are correctly handled, and social fairness and justice are effectively maintained and realized; Honesty and friendship, mutual help of the whole society, honesty and trustworthiness, equality for all, friendship and harmony; It is full of vitality, which can make all creative wishes conducive to social progress respected, creative activities supported, creative talents brought into play and creative achievements affirmed; Stability and order, sound social organization mechanism, perfect social management, good social order, people living and working in peace and contentment, and social stability and unity; Man and nature live in harmony, production develops, life is rich and ecology is good. To form a society in which all people can live in harmony with each other, it is necessary to rectify and standardize the distribution order in order to stimulate social vitality, promote social fairness and justice, enhance the legal awareness and integrity awareness of the whole society, and safeguard social stability and unity. To rectify and standardize the income distribution order, it is mainly to establish and improve the distribution system and distribution system suitable for China's national conditions according to law, and to solve the problem of transforming the overall interests and public interests into local interests or personal interests by using public rights; Adjust the income distribution gap between regions and members of society according to law, and properly handle the interests of all parties; Standardize income distribution according to law and prevent the use of public financial resources to improve the income level of some people, some industries and some regions. We will support and help underdeveloped areas and people in difficulty by rationally adjusting the national income distribution pattern, reforming the tax system, increasing public expenditure, and increasing transfer payments, so as to achieve social equity. Standardizing the establishment of the distribution order of socialist market economy involves many aspects of economic base and superstructure, and is closely related to promoting the construction of political civilization, spiritual civilization and material civilization in China. Therefore, rectifying and standardizing the circulation order is not an expedient measure, nor a short-term surprise work, and it cannot be done overnight. We should establish long-term mental preparation and make unremitting efforts for a long time.
(2) Increase the adjustment of income distribution. In the adjustment of income distribution, we should pay attention to efficiency in the initial distribution, give full play to the role of the market, create a level playing field, implement equal opportunities, and encourage some people to get rich first through honest labor and legal operation. The lack of effective incentives and constraints for enterprise managers is an urgent problem to be solved in the reform and development of state-owned enterprises. On the one hand, the income of most state-owned enterprise managers is out of touch with the scale and performance of enterprises, and the level is low, so the enthusiasm of enterprise managers has not been fully exerted; On the other hand, some enterprise managers decide their own distribution methods and set their own salaries, and the income distribution of enterprise managers is actually out of control. Enterprise managers are entrusted or authorized by investors to manage enterprises, and the salary of managers should be decided by investors. By establishing an effective incentive mechanism, we can fully mobilize the enthusiasm of operators and realize the preservation and appreciation of state-owned assets; By establishing a restraint mechanism, the problem of out-of-control salary of enterprise managers can be solved. Break the traditional mode of fixed salary in employee distribution. Under the premise of ensuring the minimum income of employees in accordance with state regulations, we should try our best to increase the proportion of living wages directly linked to the actual contributions of employees, and reward the use of the mechanism of rewarding diligence and punishing laziness and changing income by contribution. Improve the basic wage system based on post salary, clarify post responsibilities and skill requirements, and implement post-based wage changes. The post salary standard is linked to the economic benefits of the enterprise, and the post salary standard will be reduced accordingly if the benefits decrease. Adjust the income distribution structure of employees, so that wage income is linked to enterprise benefits and actual contributions of employees, forming a mechanism that can be increased or decreased. In the adjustment of income distribution, we should pay attention to the fairness of redistribution, strengthen the government's adjustment function of income distribution, adjust the income gap through various income distribution policies, prevent excessive disparity and polarization, and give consideration to the interests of all walks of life without affecting people's enthusiasm for creating social wealth, so as to realize reasonable and fair distribution. Implement a complete monetized wage system, adjust the wage structure, and incorporate various subsidies that are relatively fixed outside wages into wage income, which will become the permanent income of residents. Increase the income of teachers, researchers and civil servants.
(3) Accelerate the solution to the problem of excessive income gap among some social members. In recent years, the development gap and income distribution gap between urban and rural areas and regions in China have been widening. In 1980s, the gap between urban and rural areas was 2? 57 times reduced to 65438+ 1? 86 times. In recent years, because the income of urban residents is much faster than that of rural areas, it has expanded to 3? More than twice as much. In 2004, the urban-rural gap was 3? 13 times, the gap has decreased. Because farmers' income is used to buy means of production, urban residents do not have this expenditure, and cities have various benefits, but few in rural areas. In fact, the income gap between urban and rural areas may be greater than this ratio. The gap between regions has further widened. The disposable income ratio of urban households in the eastern, central and western regions is 1980, which is 1? 19∶ 1∶ 1? 07, expanded to 1 in 2000? 49∶ 1∶ 1? 06。 The absolute difference between the eastern region and the central and western regions increased from 7 1 yuan and 44 yuan to 25 17 yuan and 2 195 yuan respectively. The Gini coefficient, which reflects the social income gap, has exceeded the internationally recognized 0 in China. 4 security cordon. The gap between the rich and the poor in cities is also widening, and the concentration of wealth is further rising. In the annual global wealth report released by Merrill Lynch Group, there were about $23 million millionaires in China in 2003. 60,000 people, if calculated in RMB, nearly 240,000 people will become multi-millionaires. At the same time, there are a large number of laid-off workers, urban residents who rely on subsistence allowances and tens of millions of farmers who have not been lifted out of poverty. In the early stage of socialism, there was inevitably a certain income gap among members of society. However, if the gap is large and allowed to widen, it will cause many serious consequences. Therefore, to promote the reform of the distribution system, we must properly solve the problem of excessive income gap among some social members, encourage them to get rich first through honest labor and legal operation, pay attention to social equity, rationally adjust the distribution pattern of the national economy, and take effective measures to create conditions for achieving common prosperity.
Three, with * * * as the goal, expand the proportion of middle-income people, improve the income level of low-income people, adjust excessive income, and ban illegal income.
From the perspective of the whole society, the relative scale of low-income people should not be too large, so more people should become middle-income people, and people should be encouraged to enter the ranks of high-income people, forming a distribution pattern with big middle and small two ends. Expanding the proportion of middle-income people is the basic way to achieve the goal of * * * common prosperity, the basic guarantee to control the income gap within the acceptable range of society, and an important measure to ensure the long-term stability of the country. To expand the proportion of middle-income people and solve the problem of excessive income distribution gap, we must treat both the symptoms and root causes and take various effective measures.
(1) Implement an active employment policy and vigorously promote employment and re-employment. Employment is the foundation of people's livelihood, the policy of national security, and the basic premise and way for people to improve their lives. Therefore, in order to improve people's living standards, we must do everything possible to increase employment opportunities. In terms of industrial types, pay attention to the development of labor-intensive industries; In terms of economic types, we should implement various effective forms of public ownership and vigorously develop mixed ownership economy and non-public ownership economy; In terms of enterprise scale, we should develop large companies and enterprise groups with international competitiveness, liberalize and invigorate state-owned small and medium-sized enterprises, support the development of non-public small and medium-sized enterprises, and encourage qualified enterprises to become stronger and bigger. Actively encourage entrepreneurship and self-employment. Alleviate the contradiction between labor supply and demand and provide more jobs for urban and rural low-income groups. In view of the difficulty in implementing micro-loans, we will further simplify the issuance procedures and procedures by strengthening entrepreneurship training and establishing credit cooperatives, so as to better support workers to start their own businesses. In the process of separation of main and auxiliary industries and restructuring of auxiliary industries in large and medium-sized state-owned enterprises, we should grasp the important links such as realizing diversification of property rights, changing the identity of employees and transforming the operating mechanism of the restructured enterprises, make efforts to solve the property rights and labor relations of the separated and restructured enterprises, and properly arrange employees, so as to make the auxiliary industries truly become market-oriented, independent and self-financing economic entities after restructuring. And as far as possible, arrange surplus personnel in auxiliary enterprises to avoid pushing surplus personnel to society on a large scale. Vigorously develop public welfare posts, conscientiously implement support policies, promote the institutionalization and long-term re-employment assistance, help people in need to achieve re-employment, and enable people with employment aspirations to obtain employment opportunities and get remuneration consistent with their labor contributions.
(2) Coordinate urban and rural development and gradually narrow the income gap between urban and rural residents. We will implement the policy of industry feeding agriculture and cities supporting rural areas, rationally adjust the national income structure, and increase support for agricultural and rural development. Focusing on improving the comprehensive agricultural production capacity, achieving stable grain production and increasing farmers' income, we will increase support in many ways. Stabilize, improve and strengthen the policy of supporting agriculture. Accelerate the pace of agricultural tax relief. All are exempt from animal husbandry tax. We will continue to provide direct subsidies to grain farmers, increase subsidies for grain varieties and purchase of agricultural machinery and tools, and implement the policy of minimum purchase price for key grain varieties. We will promote the structural adjustment of agriculture and rural economy and transfer surplus rural labor through multiple channels. Improve the employment and entrepreneurship environment for migrant workers in cities, establish a mechanism to ensure the normal payment of wages for migrant workers, and do a good job in debt clearance. Improve the level of low-income people and expand the proportion of middle-income people. All kinds of enterprises should strictly implement the minimum wage system, pay employees' wages in full and on time, and increase their income on the basis of improving efficiency. Improve the transfer payment system and increase financial support for the central and western regions and ethnic minority areas. Encourage intellectual labor and intellectual investment, and increase the income of professional and technical personnel and managers. Establish and open up more investment channels, increase residents' income sources, provide residents with a variety of investment tools to choose from, and provide practical legal protection for residents to invest and obtain legitimate income. Enterprises should establish a basic salary system based on post salary system to improve the income level of key positions and outstanding contributors. We will implement the annual salary system, technology and intellectual property shares, stock options and other distribution systems to form an incentive and restraint mechanism. Strengthen the supervision of income distribution in monopoly industries and reasonably adjust their excessive income to promote the monetization of welfare benefits. Implement the minimum wage system according to law and protect the legitimate rights and interests of workers. Improve and standardize the salary system of civil servants, promote the reform of the distribution system of public institutions, and establish a normal wage growth mechanism. Standardize job consumption and speed up the monetization of welfare benefits.
(3) Accelerate the establishment of a sound social security system and establish a mechanism for safeguarding the interests of vulnerable groups. We will improve the basic old-age insurance system for enterprise employees, adhere to the combination of social pooling and personal accounts, and expand the pilot project of implementing personal accounts. We will promote the integration of basic living security and unemployment insurance for laid-off workers from state-owned enterprises, and basically solve the problem of laid-off workers from state-owned enterprises left over from history in most parts of the country. In the future, enterprise layoffs will gradually be directly incorporated into unemployment insurance or urban minimum living security according to law. We will expand the coverage of social insurance such as pension, unemployment, medical care and work-related injuries in accordance with the law, increase the participation rate of individual, private and foreign-funded enterprises, improve the participation methods of flexible employees, and let more people enjoy basic social security. Increase the collection of social insurance premiums and gradually improve the overall level. To study and formulate the reform plan for the old-age security system of government agencies and institutions. We will promote the establishment of an enterprise annuity system, establish a multi-level social security system, further improve the urban minimum living security system, and explore the establishment of a minimum living security system for rural residents where conditions permit. Do a good job in preferential treatment and pension. Support the development of charity. Provide assistance to families living in difficulties, and pay pensions and unemployment benefits in full and on time. At the same time, we will increase poverty alleviation in rural areas, reduce the number of poor people in rural areas, and let them get rid of poverty as soon as possible. Establish a standardized social security budget management system to ensure the stable source of social security funds from the system. Strengthen the foundation of social security management, improve the service level of socialized management, strengthen the construction of labor security platforms in urban streets, communities and towns, and improve service functions.
(4) Improve the tax adjustment function and ban illegal income. Raising the income level of low-income people and regulating excessive income is not to prevent people from getting rich, nor to deprive them of high income, but to form a tax system to regulate excessive income, strengthen various tax collection and management, and ban illegal income. Strengthen the collection and management of individual income tax, implement a comprehensive classified tax system, reasonably determine the amount of collection and deduction, and embody the principle of fairness. Strengthen the monitoring of income distribution in high-income industries, especially monopoly industries. Strengthen the construction of the legal system and intensify the crackdown on illegal income. Stop all kinds of arbitrary charges and levies, create a fair and standardized market environment, and reflect the equality of income and contribution. Improve personal income monitoring methods and strengthen personal income tax collection and management. All kinds of illegal income must be resolutely banned and punished according to law. Rectify illegal income, stop the marketization and monetization of power, severely punish corruption, and severely crack down on embezzlement of public property, tax evasion, smuggling and bribery, trading power and money, counterfeiting and selling fakes.
In short, to deepen the reform of the distribution system and straighten out the distribution relationship, the most fundamental thing is to speed up economic development, improve the education level, expand employment and improve the social security system. We should not only improve efficiency, but also pay attention to fairness, expand the proportion of middle-income people, raise the income level of low-income people, and gradually form a distribution pattern in which high-income people and low-income people are in the minority and middle-income people are in the majority.