Giving Full Play to the Function and Role of Distribution

Income distribution is the source of the people’s livelihood and the most important and direct way to improve the people’s wellbeing and enable the people to share in the fruits of development. Ever since humanity entered the era of division of labor and cooperation, distribution has been a key link in ensuring the normal functioning of society. Rational distribution can strengthen the willingness to cooperate and promote social development. If, under the basic socialist economic system, the ownership structure is the institutional guarantee for making the “cake” bigger on the basis of ensuring fairness and justice, then, once the “cake” is made, how to divide it well depends on the distribution system.

收入分配是民生之源，是改善民生、实现发展成果由人民共享最重要最直接的方式。自人类进入分工合作时代，分配就成为保障社会正常运转的关键一环。合理的分配能够强化合作意愿，推动社会发展。如果说社会主义基本经济制度中的所有制结构是在确保公平和公正基础上做大“蛋糕”的制度保障，那么在“蛋糕”做成后，如何分好“蛋糕”则取决于分配制度。

The Fourth Plenary Session of the 19th Central Committee of the CPC [1]1 “Those who have stable property have stable hearts” (有恒产者有恒心): A classical Chinese saying from Mencius, implying that security of property ownership encourages people to be law-abiding and industrious. explicitly defined the following as China’s basic socialist economic system: public ownership playing the dominant role and diverse forms of ownership developing side by side; distribution according to work playing the dominant role and diverse modes of distribution coexisting; and the socialist market economy system. This represents an important development and deepening of the connotation of the basic socialist economic system and enriches Marxist political economy’s theory of the market economy. Upholding and improving the basic socialist economic system is an important part of Xi Jinping’s economic thought. Incorporating the distribution system as an important component of the basic socialist economic system further clarifies the direction of reform and development of the distribution system. It requires both consolidating the dominant position of the public sector of the economy, adhering to distribution according to work as the main mode, and continuously increasing the share of labor remuneration in primary distribution, and promoting the common development of diverse forms of ownership, ensuring that diverse modes of distribution are more equitable and effective, thereby providing an important institutional guarantee for the people to share in the fruits of reform and development. This is compatible with the level of development of the social productive forces in the primary stage of socialism in China and is of great significance for better leveraging the superiority of the socialist system with Chinese characteristics, continuously unleashing and developing the social productive forces, and promoting high-quality development.

党的十九届四中全会把公有制为主体、多种所有制经济共同发展，按劳分配为主体、多种分配方式并存，社会主义市场经济体制共同明确为我国社会主义基本经济制度，是对社会主义基本经济制度内涵作出的重要发展和深化，丰富了马克思主义政治经济学关于市场经济的理论。坚持和完善社会主义基本经济制度是习近平经济思想的重要内容。将分配制度作为社会主义基本经济制度的重要组成部分，更加明确了分配制度的改革发展方向，既要巩固公有制经济的主体地位，坚持按劳分配为主体，不断提高劳动报酬在初次分配中的比重，又要推动多种所有制经济共同发展，保证多种分配方式更加公平有效，为人民共享改革发展成果提供重要制度保障。这同我国社会主义初级阶段社会生产力发展水平相适应，对于更好发挥中国特色社会主义制度优越性、不断解放和发展社会生产力、推动经济高质量发展具有重要意义。

The Income Distribution System Has Been Continuously Improved

收入分配制度不断完善

Since the 18th National Congress of the CPC, the Party Central Committee has attached great importance to the issue of income distribution, continuously promoted the reform of the income distribution system, and regarded it as an important measure for achieving common prosperity. The report of the 18th National Congress of the CPC stated, “Do everything possible to increase residents’ income.” This requires deepening the reform of the income distribution system to achieve synchronization between the growth of residents’ income and economic development, synchronization between the growth of labor remuneration and the improvement of labor productivity, increasing the share of residents’ income in the distribution of national income, increasing the share of labor remuneration in primary distribution, improving the primary distribution mechanism in which factors such as labor, capital, technology, and management participate in distribution according to their contributions, and accelerating the establishment of a redistribution adjustment mechanism with taxation, social security, and transfer payments as the main means.

党的十八大以来，党中央高度重视收入分配问题，持续推进收入分配制度改革，并将其作为实现共同富裕的重要举措。党的十八大报告提出，“千方百计增加居民收入”。这就要求通过深化收入分配制度改革实现居民收入增长和经济发展同步、劳动报酬增长和劳动生产率提高同步，提高居民收入在国民收入分配中的比重，提高劳动报酬在初次分配中的比重，完善劳动、资本、技术、管理等要素按贡献参与分配的初次分配机制，加快健全以税收、社会保障、转移支付为主要手段的再分配调节机制。

Subsequently, the reform of the income distribution system was continuously advanced. The Third Plenary Session of the 18th Central Committee proposed “regulating the order of income distribution and improving the regulatory mechanisms, systems, and policy systems for income distribution”; the Fifth Plenary Session of the 18th Central Committee put forward the concept of shared development; and the report of the 19th National Congress of the CPC stated, “Adhere to the principle of distribution according to work, improve the systems and mechanisms for distribution according to factors, and promote income distribution to be more rational and orderly.” Most importantly, the Fourth Plenary Session of the 19th Central Committee defined public ownership playing the dominant role and diverse forms of ownership developing side by side, distribution according to work playing the dominant role and diverse modes of distribution coexisting, and the socialist market economy system all as the basic socialist economic system. In keeping with the requirements of the times, it also included data within the scope of production factors, thereby gradually expanding the scope of production factors, while stipulating that the contribution of production factors is evaluated by the market and remuneration is determined according to contribution.

此后，收入分配制度改革持续推进。党的十八届三中全会提出“规范收入分配秩序，完善收入分配调控体制机制和政策体系”，党的十八届五中全会提出共享发展理念，党的十九大报告提出“坚持按劳分配原则，完善按要素分配的体制机制，促进收入分配更合理、更有序”等。尤为重要的是，党的十九届四中全会将公有制为主体、多种所有制经济共同发展，按劳分配为主体、多种分配方式并存，社会主义市场经济体制都作为社会主义基本经济制度，并顺应时代发展要求，将数据纳入生产要素范围，使得生产要素范围逐步扩大，同时规定生产要素由市场评价贡献、按贡献决定报酬。

The “Outline of the 14th Five-Year Plan for National Economic and Social Development of the People’s Republic of China and the Long-Range Objectives Through the Year 2035” provided a detailed discussion on optimizing the income distribution structure from aspects such as expanding channels for residents’ income growth, enlarging the middle-income group, and improving redistribution mechanisms, pointing the way for deepening reform in the field of income distribution. In 2021, the Tenth Meeting of the Central Committee for Financial and Economic Affairs pointed out, “Correctly handle the relationship between efficiency and fairness, and build a basic institutional arrangement for the coordinated matching of primary distribution, redistribution, and tertiary distribution.” The report of the 20th National Congress of the CPC emphasized, “The distribution system is the foundational system for promoting common prosperity,” “Adhere to distribution according to work as the main mode and the coexistence of diverse modes of distribution,” “Adhere to more pay for more work, encourage getting rich through hard work, promote equality of opportunity, increase the income of low-income earners, and enlarge the middle-income group,” and “Regulate the order of income distribution and regulate the mechanism for wealth accumulation,” making important deployments for improving the distribution system.

《中华人民共和国国民经济和社会发展第十四个五年规划和2035年远景目标纲要》从拓展居民收入增长渠道、扩大中等收入群体、完善再分配机制等方面对优化收入分配结构作了详细论述，为深化收入分配领域改革指明了方向。2021年，中央财经委员会第十次会议指出，“正确处理效率和公平的关系，构建初次分配、再分配、三次分配协调配套的基础性制度安排”。党的二十大报告强调，“分配制度是促进共同富裕的基础性制度”“坚持按劳分配为主体、多种分配方式并存”“坚持多劳多得，鼓励勤劳致富，促进机会公平，增加低收入者收入，扩大中等收入群体”“规范收入分配秩序，规范财富积累机制”，对完善分配制度进行了重要部署。

Since the New Era, our Party has proceeded from the reality of the productive forces and relations of production, continuously explored distribution systems suitable for China’s national conditions in practice, always oriented towards social fairness and justice, continuously deepened the reform of the income distribution system, and strived to build an income distribution system that embodies efficiency and promotes fairness. The people’s sense of gain, happiness, and security have become more substantial, more guaranteed, and more sustainable, and new achievements have been made in common prosperity.

新时代以来，我们党从生产力和生产关系的实际出发，在实践中不断探索适合我国国情的分配制度，始终以社会公平正义为导向，持续深化收入分配制度改革，努力建设体现效率、促进公平的收入分配体系，人民群众获得感、幸福感、安全感更加充实、更有保障、更可持续，共同富裕取得新成效。

Building a Coordinated and Matching Institutional System

构建协调配套的制度体系

The importance of the distribution system lies not only in the fact that distribution is a crucial link connecting the preceding and following stages in social reproduction, but also in the fact that distribution is the determining factor reflecting the interest relations among various economic entities under a given social system. In the distribution system, the distribution subjects (who has the right to participate in distribution), the distribution objects (what is distributed), the distribution criteria (according to what standard distribution is carried out), the target orientation of distribution, and the definition of the rights and boundaries of the distribution subjects should coordinate with each other to form a functionally complete organism.

分配制度的重要性，不仅在于分配是在社会再生产中起承上启下作用的重要环节，而且在于分配是反映一定社会制度下各经济主体之间利益关系背后的决定因素。在分配制度中，分配主体（谁有权参与分配）、分配客体（分配对象）、分配尺度（按照什么标准进行分配）、分配的目标导向、分配主体的权益边界规定等方面应相互配合，形成一个功能完整的有机体。

General Secretary Xi Jinping pointed out, “We must give full play to the function and role of distribution” and “We must properly handle the relationship between efficiency and fairness, and build a basic institutional arrangement for the coordinated matching of primary distribution, redistribution, and tertiary distribution.” Primary distribution, redistribution, and tertiary distribution each have their own distinct characteristics. Primary distribution is distribution according to the size of the contribution of production factors to national income, mainly formed by the market mechanism, emphasizing the principle of efficiency and equivalent exchange; redistribution is the redistribution of part of the national income on the basis of primary distribution, mainly functioning through the government adjustment mechanism, emphasizing the principle of fairness; tertiary distribution is the behavior of social forces voluntarily helping the poor and needy through private donations, charitable undertakings, voluntary actions, etc., under the influence of morality, culture, habits, etc., and serves as a beneficial supplement.

习近平总书记指出，“要发挥分配的功能和作用”“要处理好效率和公平关系，构建初次分配、再分配、三次分配协调配套的基础性制度安排”。初次分配、再分配和第三次分配，有着各自鲜明的特点。初次分配是按照生产要素对国民收入贡献的大小进行的分配，主要由市场机制形成，强调效率原则、等价交换；再分配是在初次分配基础上，对部分国民收入进行的重新分配，主要由政府调节机制起作用，强调公平原则；第三次分配是在道德、文化、习惯等影响下，社会力量自愿通过民间捐赠、慈善事业、志愿行动等方式济困扶弱的行为，是有益补充。

A country’s distribution system not only follows the objective laws of economic development but also follows the laws of social development and cultural development. In other words, it is necessary both for economic development and efficiency improvement and for promoting social fairness and justice. In this sense, primary distribution is an adjustment from the economic dimension, meaning adherence to the principle of participation in distribution according to contribution. China’s ownership structure, with public ownership playing the dominant role and diverse forms of ownership developing side by side, determines the important position of laborers in economic and social development, emphasizes the principle of distribution according to work, and thus forms an income distribution system that combines distribution according to work and distribution according to factors, ensuring both the maximization of economic efficiency and the maximization of efficiency in primary distribution.

一个国家的分配制度不仅遵循经济发展的客观规律，还遵循社会发展规律和文化发展规律。换句话说，既是经济发展和效率提升的需要，也是促进社会公平公正的需要。从这个意义上讲，初次分配是从经济维度上进行调整，意味着遵循按贡献参与分配的原则。我国以公有制为主体、多种所有制经济共同发展的所有制结构决定了劳动者在经济社会发展中的重要地位，强调按劳分配原则，从而形成了按劳分配与按要素分配相结合的收入分配制度，既保证了经济效率最大化，也实现了初次分配的效率最大化。

Redistribution mainly functions through the government adjustment mechanism, adjusting income gaps and preventing polarization according to the principle of fairness and justice, thereby constructing a tax and fiscal system. It guarantees the basic needs of low-income groups through fiscal expenditure, strengthens tax adjustment to continuously narrow the income distribution gap, and promotes the realization of common prosperity. The national income redistribution system is an important corrective device for making up for the functional and structural deficiencies of primary distribution.

再分配主要由政府调节机制起作用，依据公平公正原则来调节收入差距并防止两极分化，从而构建税收和财政制度。通过财政支出保障低收入群体基本需求，强化税收调节不断缩小收入分配差距，促进实现共同富裕。国民收入再分配制度是弥补初次分配功能性、结构性缺失的重要矫正器。

Tertiary distribution is an adjustment from the social dimension, based on the voluntary actions of social members, carrying out social relief and social mutual assistance through public welfare and charitable undertakings. Tertiary distribution takes many forms, including social donations, voluntary services, and charitable undertakings. Tertiary distribution is fully consistent with the Chinese nation’s culture of striving for goodness and upward progress. Its development will promote the formation of a social atmosphere of willingness to help others and continuously consolidate the ideological and moral foundation. With the improvement of China’s economic development and the level of social civility, the whole society’s awareness of public welfare and charity is growing day by day. Tertiary distribution is conducive to improving the distribution structure and serves as a beneficial supplement to primary distribution and redistribution.

第三次分配是从社会维度上进行调整，基于社会成员在自愿基础上，通过公益慈善事业的方式进行社会救济和社会互助。第三次分配的形式众多，包括社会捐赠、志愿服务、慈善事业等。第三次分配与中华民族向上向善的文化是完全契合的，其发展将推动形成乐于助人的社会风气，不断夯实思想道德基础。随着我国经济发展和社会文明程度提高，全社会公益慈善意识日渐增强，第三次分配有利于改善分配结构，是对初次分配和再分配的有益补充。

Primary distribution, redistribution, and tertiary distribution are not confined to the economic sphere; rather, they constitute a category that spans many disciplines, is extremely rich in connotation, and is highly multi-layered in scope. The scientific connotation of the distribution system should be understood from a dimension higher than that of resource allocation and wealth distribution. Viewed as a whole, it both accommodates the practical needs of the current stage of China’s development with multiple forms of ownership coexisting and manifests the superiority of the socialist system with Chinese characteristics. While implementing the people-centered development philosophy, it organically unifies fairness and efficiency. The distribution system is foundational and dynamic; solidly promoting common prosperity requires perfecting the distribution system. Perfecting the distribution system is an important measure for giving play to the role of a coordinated multi-tiered distribution system. Primary distribution, redistribution, and tertiary distribution are both distinct from and interconnected with one another, all taking common prosperity as their goal. Through economic forces, social forces, and so forth, they together constitute the complete system of the socialist distribution system.

初次分配、再分配和第三次分配不仅仅局限于经济领域，而是一个跨越诸多学科、内涵极为丰富、层次非常多元的范畴，应站在比资源配置和财富分配更高的维度上来理解分配制度的科学内涵。从整体上看，既兼顾了我国现阶段多种所有制经济共同发展的现实需求，又彰显了中国特色社会主义制度的优越性，在贯彻以人民为中心的发展思想的同时，把公平和效率有机统一起来。分配制度具有基础性和能动性，扎实推动共同富裕必须完善分配制度。完善分配制度是发挥多层次分配协调配套制度作用的重要举措，初次分配、再分配和第三次分配既相互区别，又相互联系，都以共同富裕为目标，通过经济力量、社会力量等共同构成了社会主义分配制度的完整体系。

The Value Implications of China’s Distribution System

我国分配制度的价值意蕴

In the practical exploration of socialist modernization, our Party has continuously innovated, developed, and perfected the income distribution theory of Marxist political economy. By integrating the basic tenets of Marxism with China’s specific realities and with the fine traditional Chinese culture, it has formed a distribution system with distribution according to work as the mainstay and multiple forms of distribution coexisting. This system is the concrete embodiment of Xi Jinping’s economic thought in the field of income distribution.

我们党在社会主义现代化建设的实践探索中不断创新、发展、完善马克思主义政治经济学收入分配理论，把马克思主义基本原理同中国具体实际相结合、同中华优秀传统文化相结合，形成了按劳分配为主体、多种分配方式并存的分配制度。这一制度是习近平经济思想在收入分配领域的具体体现。

Adhering to the people-centered development philosophy. The distribution system is an important component of the relations of production. As an important institution in the economic and social development of humanity, the principles, positions, and ultimate outcomes it involves most directly reflect which class’s fundamental interests it represents. Since the New Era, the reform of the distribution system has consistently adhered to the people-centered development philosophy, safeguarded the fundamental interests of the broadest majority of the people, and manifested the superiority of the socialist system with Chinese characteristics. It has emphasized protecting workers’ distribution rights, raising the share of labor remuneration in primary distribution, giving play to the foundational and safety-net role of social security, holding the bottom line of people’s livelihood security, consolidating the achievements of poverty alleviation, and enabling the fruits of development to benefit all the people more and more fairly.

坚持以人民为中心的发展思想。分配制度是生产关系的重要内容，作为人类经济社会发展中的一种重要制度，其所涉及的原则立场及最终结果最能反映代表哪个阶级的根本利益。新时代以来的分配制度改革，始终坚持以人民为中心的发展思想，维护最广大人民的根本利益，体现中国特色社会主义制度优越性，重视维护劳动者分配权益，提高劳动报酬在初次分配中的比重，发挥社会保障基础性、兜底性作用，守牢民生保障底线，巩固脱贫攻坚成果，让发展成果更多更公平惠及全体人民。

China’s distribution system has profound theoretical logical support and embodies the people’s standpoint. General Secretary Xi Jinping has pointed out: “We must improve the institutional mechanisms for promoting equality of opportunity and upholding social fairness and justice, smooth the channels for upward social mobility, break down the solidified barriers of vested interests, create a favorable environment for fair competition, ensure the people’s rights to equal participation and equal development, and enable everyone to have the opportunity to develop themselves and contribute to society, to jointly share in the opportunity to shine in life, and to jointly share in the opportunity to realize their dreams.” The deepening reform of the income distribution system fundamentally safeguards the fundamental interests of the broadest majority of the people and consolidates the social foundation for common prosperity and shared well-being for all the people. We must continue to handle the relationship between efficiency and fairness in a people-centered manner, achieving long-term, stable, and healthy economic and social development.

我国分配制度具有深刻的理论逻辑支撑，体现了人民立场。习近平总书记指出，“要完善促进机会公平、维护社会公平正义的制度机制，畅通社会向上流动通道，打破利益固化藩篱，创造公平竞争的良好环境，保证人民平等参与、平等发展权利，让每个人都获得发展自我和奉献社会的机会，共同享有人生出彩的机会，共同享有梦想成真的机会”。不断深化的收入分配制度改革，从根本上维护的是最广大人民的根本利益，夯实的是全体人民共富共享的社会根基。要以人民为中心继续处理好效率和公平的关系，实现经济社会长期稳定健康发展。

Realizing the organic unity of efficiency and fairness. Efficiency and fairness are important subjects in economic research. China’s distribution system, with distribution according to work as the mainstay and multiple forms of distribution coexisting, is conducive to realizing the organic unity of efficiency and fairness, greatly mobilizing the initiative of all parties, and promoting the development of productive forces. To solve the problem of income disparity, primary distribution and redistribution must handle the relationship between efficiency and fairness. If primary distribution is carried out entirely according to the principle of efficiency, it will produce large disparities, which is inconsistent with the principle of fairness; if primary distribution is too egalitarian, it will lead to low efficiency and insufficient development momentum. To solve the problems existing in primary distribution, the regulatory role of redistribution must be brought into play, placing greater emphasis on fairness. Encouraging prosperity through hard work, protecting lawful income, increasing the income of low-income groups, expanding the middle-income group, regulating excessively high incomes, cleaning up and standardizing hidden income, and banning illegal income—these measures establish the income distribution system on the foundation of fairness.

实现效率和公平有机统一。效率和公平是经济学研究的重要内容。我国按劳分配为主体、多种分配方式并存的分配制度有利于实现效率和公平有机统一，极大地调动各方面积极性，推动生产力发展。为解决好收入差距问题，初次分配和再分配要处理好效率和公平的关系。初次分配如果完全按照效率原则进行分配，会产生较大差距，与公平原则不符；初次分配如果过于平均，会导致效率低下，发展动力不足。为解决初次分配中存在的问题，必须发挥再分配的调节作用，更加注重公平。鼓励勤劳致富、保护合法收入、增加低收入者收入、扩大中等收入群体、调节过高收入、清理规范隐性收入、取缔非法收入，把收入分配制度建立在公平的基础之上。

An income distribution order that unifies efficiency and fairness can stimulate the enthusiasm and creativity of the broad masses of the people, enabling them to jointly create a better life. By expanding the scope of production factors participating in distribution, not only factors such as labor and capital can participate in distribution, but also factors such as land and data, thereby improving production efficiency and sharing the fruits of development. At the same time, our Party adheres to the value concept of fairness and justice, insists on promoting efficiency through primary distribution, strengthens the regulatory force of redistribution, emphasizes fairness in rights, opportunities, and rules, takes the enhancement of people’s well-being as the starting point and ultimate goal, and fully embodies social fairness and justice.

效率和公平相统一的收入分配秩序，能够激发广大人民群众的积极性和创造性，共同创造美好生活。通过扩大生产要素参与分配的范围，不仅劳动、资本等生产要素可以参与分配，土地、数据等生产要素也能够参与分配，进而提高生产效率，共享发展成果。与此同时，我们党坚持公平正义的价值理念，坚持初次分配促效率，加大再分配调节力度，注重权利公平、机会公平、规则公平，以增进人民福祉为出发点和落脚点，充分体现社会公平正义。

Adhering to improving people’s well-being through high-quality development. China’s distribution system not only reflects the dominant position of public ownership and the people-centered development philosophy but also embodies the practical requirement of fully mobilizing the positive factors of all sectors of society and accelerating the development of productive forces. Adhering to distribution according to work as the mainstay keeps the measurement of labor activities and labor results in a dynamic process, which is conducive to motivating workers to continuously improve their capabilities, achieving the accumulation of human capital and the enhancement of independent innovation capabilities. Adhering to the coexistence of multiple forms of distribution, allowing and encouraging factors such as capital, land, knowledge, technology, management, and data to participate in distribution, and protecting the property rights of factor owners, is conducive to creating a social environment where “those who have stable property have stable hearts,” increasing the enthusiasm of various property rights entities to invest in social production, and stimulating the vitality of economic development. Establishing a reasonable and orderly distribution order both gives full play to the decisive role of the market in allocating resources, enabling factor owners to get what they deserve, and better plays the guiding role of the government in regulating income disparities, expanding the proportion of the middle-income group, which is conducive to creating a favorable business environment and providing inexhaustible impetus for high-quality economic development.

坚持在高质量发展中增进民生福祉。我国分配制度不仅体现了公有制主体地位和以人民为中心的发展思想，也体现了充分调动社会各方面的积极因素、加快发展生产力的现实要求。坚持按劳分配为主体，使劳动活动和劳动成果的衡量始终处于动态过程中，有利于激励劳动者不断提高能力水平，实现人力资本的积累和自主创新能力的提升；坚持多种分配方式并存，允许和鼓励资本、土地、知识、技术、管理、数据等生产要素参与分配，对生产要素所有者的财产权进行保护，有利于营造“有恒产者有恒心”的社会环境，提高各产权主体投入社会生产的积极性，激发经济发展活力；建立合理有序的分配秩序，既充分发挥市场配置资源的决定性作用，使要素所有者各得其所，又更好地发挥政府调节收入差距的指导性作用，扩大中等收入群体比重，有利于营造良好的营商环境，为经济高质量发展提供不竭动力。

Only when the level of productive forces is greatly enhanced and the material wealth “cake” is made bigger can distribution be better carried out, and can the people achieve prosperity in both material life and cultural-ethical life. Therefore, we must base ourselves on the new stage of development, implement the new development philosophy, and foster a new development paradigm, focusing on improving the quality and efficiency of development. As the reform of the income distribution system continues to deepen, residents’ income channels gradually increase, income levels rise, and residents’ consumption expenditure expands accordingly. Consumption demand becomes more diversified, the consumption structure continuously upgrades, its pulling effect on production grows increasingly stronger, and it also promotes the continuous improvement of labor productivity.

只有生产力水平极大提高了，物质财富的“蛋糕”做得更大了，才能更好地进行分配，才能实现人民群众物质生活和精神生活都富裕。因此，必须立足新发展阶段、贯彻新发展理念、构建新发展格局，着力提高发展质量和效益。随着收入分配制度改革持续深化，居民收入渠道逐渐增多，收入水平提高，居民消费支出随之扩大，消费需求更加多样化，消费结构不断升级，对生产的拉动作用越来越大，同时也促进劳动生产率不断提高。

Inheriting the genes of fine traditional Chinese culture. Tertiary distribution is based on the principle of voluntariness. Under the comprehensive influence of moral forces, spiritual forces, cultural factors, value pursuits, and so forth, it realizes the flow of social wealth resources among various social subjects. Through its nurturing effect on the development of productive forces, the strengthening of mutual cooperation, and the enhancement of cultural-ethical progress, it assists in promoting the realization of common prosperity for all the people and the realization of people’s free and comprehensive development. Tertiary distribution has already transcended economic value; it is related to moral sentiment, to the realization of humanistic values, and to the needs of the mind and spirit. This effect of raising the level of civilization of the entire society is precisely its unique value in assisting the common prosperity of cultural-ethical life.

传承中华优秀传统文化的基因。第三次分配是基于自愿原则，在道德力量、精神力量、文化因素、价值追求等综合影响下，实现社会财富资源在社会各主体之间流动，进而通过对生产力发展、互助合作强化、精神文明提升等的沁润作用，助力推动实现全体人民共同富裕，实现人自由而全面的发展。第三次分配已经超越经济价值，与道德情操相关，与人文价值的实现和心灵精神的需要相关，这种对全社会文明程度提升的作用，正是其助力精神生活共同富裕的独特价值。

Tertiary distribution is a beneficial supplement to primary distribution and redistribution, and it also reflects the level of civilization of a country, a nation, and a society. In tertiary distribution, not only do the recipients’ sense of gain, happiness, and security increase, but the donors’ emotional needs and self-actualization needs are also satisfied. “The fragrance always remains in the hand that gives the rose.” Tertiary distribution not only embodies the higher spiritual pursuits of members of society, integrating the spirit of dedication and fraternity into details and processes, enabling people to obtain greater and more lasting spiritual satisfaction from charitable and public welfare acts, but will also stimulate a stronger sense of enterprise and dedication among all the people, enabling them to continuously strive for a happier future.

第三次分配是初次分配、再分配的有益补充，同时也反映出一个国家、一个民族、一个社会的文明程度。第三次分配中不仅受赠方的获得感、幸福感和安全感增加，而且捐助者的感情需求、自我实现需求也得到了满足。赠人玫瑰则手有余香，第三次分配不仅体现社会成员更高的精神追求，将奉献与博爱的精神融入细节与过程，使人们在慈善和公益行为中获得更大更持久的精神满足，也将激发出全体人民更强烈的进取心和事业心，为更加幸福的未来不断努力拼搏。

The ultimate goal is to achieve common prosperity for all the people. The distribution system is a foundational system for promoting common prosperity, and improving the income distribution system is an important pathway to realizing common prosperity. It is necessary to embody efficiency in “prosperity” and to embody fairness in “common.” Primary distribution is the foundation; it is necessary to improve the mechanism whereby factors of production are evaluated by the market for their contribution and remuneration is determined according to contribution. Redistribution is the safeguard; it is necessary to improve the mechanism whereby the government regulates income distribution. Tertiary distribution is the supplement; it is necessary to establish a mechanism for voluntary social participation in public welfare and charitable undertakings. These mechanisms coordinate and complement each other, operating in accordance with laws and regulations, which is conducive to linking an efficient market, a capable government, and a caring society, and to solidly advancing common prosperity.

最终目的是实现全体人民共同富裕。分配制度是促进共同富裕的基础性制度，完善收入分配制度是实现共同富裕的重要路径。既要从“富裕”中体现效率，又要在“共同”中体现公平。初次分配是基础，要健全生产要素由市场评价贡献、按贡献决定报酬的机制；再分配是保障，要完善政府对收入分配进行调节的机制；第三次分配是补充，要建立社会自愿参与公益慈善事业的机制。这些机制相互协调、相互配套，依法依规运行，有利于推动有效市场、有为政府和有爱社会相衔接，扎实推进共同富裕。

The socialist market economy system both follows the general laws of the market economy, allowing the market to play a decisive role in resource allocation, and exercises appropriate regulation over the market, using rules and institutions to promote common prosperity, so that the fruits of reform and development benefit all the people more and more fairly. Taking common prosperity as the goal provides direction for the reform of China’s distribution system. Whether from the perspective of theoretical argumentation or practical requirements, to achieve common prosperity, it is necessary to ensure that every member of society has the possibility not only to participate in the production of social wealth but also to participate in the distribution and management of social wealth. Distribution according to work as the mainstay and the coexistence of multiple modes of distribution is not only a mode of distribution suited to the level of development of productive forces in the primary stage of socialism but also a mode of distribution that can fully mobilize the enthusiasm of the broad masses of the people, achieve the unity of efficiency and fairness, and ensure that the people share the fruits of reform and development.

社会主义市场经济体制既遵循市场经济的一般规律，让市场在资源配置中起决定性作用，又对市场进行适度调节，以规则和制度促进共同富裕，让改革发展成果更多更公平地惠及全体人民。以共同富裕为目标，为我国分配制度改革提供了方向。无论是从理论论证还是从现实要求上看，实现共同富裕，都要使每一个社会成员不但有可能参加社会财富的生产，而且有可能参加社会财富的分配和管理。按劳分配为主体、多种分配方式并存不仅是与社会主义初级阶段的生产力发展水平相适应的分配方式，也是能充分调动广大人民的积极性、实现效率和公平相统一、保障人民共享改革发展成果的分配方式。

Continue to Advance the Reform of the Distribution System

继续推进分配制度改革

Fairness and justice are the inherent requirements of socialism with Chinese characteristics, and common prosperity is the fundamental principle of socialism with Chinese characteristics. Under this premise, China’s distribution system has been continuously improved. After years of development, the people’s income levels have risen steadily, and their lives have undergone earth-shaking changes. After completing the building of a moderately prosperous society in all respects and achieving the First Centenary Goal [3]3 The second centenary goal refers to the goal of building China into a modern socialist country that is prosperous, strong, democratic, culturally advanced, and harmonious by the middle of the 21st century, the centenary of the founding of the People's Republic of China., we have embarked on a new journey of comprehensively building a modern socialist country and marching toward the Second Centenary Goal [4]. General Secretary Xi Jinping has pointed out, “We must always put the people’s interests in

公平正义是中国特色社会主义的内在要求，共同富裕是中国特色社会主义的根本原则。在此前提下，我国分配制度不断完善，经过多年发展，人民收入水平持续提升，生活发生了翻天覆地的变化。全面建成小康社会、实现第一个百年奋斗目标之后，我们开启了全面建设社会主义现代化国家、向第二个百年奋斗目标进军的新征程。习近平总书记指出，“必须始终把人民利益摆在至高无上的地位，让改革发展成果更多更公平惠及全体人民，朝着实现全体人民共同富裕不断迈进”。共同富裕是中国式现代化的重要特征，也是区别于西方资本主义现代化的显著标志。我们必须坚持共同富裕这个社会主义的本质要求，既要坚持按劳分配为主体，又要完善按要素分配政策制度，在分配制度改革中推进中国式现代化。

Improve the primary distribution system. We must perfect the mechanism for labor factors to participate in distribution according to contribution, insisting both that labor is rewarded and that rewards are deserved, while also stimulating the initiative and enthusiasm of owners of productive factors closely linked to labor, such as knowledge, technology, management, and data, ensuring that workers can truly share in the fruits of reform and development; we must perfect the mechanism for technological factors to participate in distribution according to contribution, implementing a distribution policy oriented toward increasing the value of knowledge, constructing a salary system that reflects the value of human capital, improving the incentive mechanism for technological innovation, and perfecting the market-based mechanism for evaluating, transforming, and distributing technological achievements; we must perfect the mechanism for management factors to participate in distribution according to contribution, establishing a market-based salary evaluation and distribution system, and establishing a system where salaries are linked to operational performance, risk, and responsibility; we must actively attend to the dividends released by the digital economy, and perfect the mechanism for data factors to participate in distribution according to contribution.

完善初次分配制度。要健全劳动要素按贡献参与分配机制，既要坚持劳有所得、得其应得，又要激发知识、技术、管理、数据等与劳动联系紧密的生产要素所有者的积极性和主动性，确保劳动者能真正分享改革发展的成果；要健全技术要素按贡献参与分配机制，贯彻以增加知识价值为导向的分配政策，构建体现人力资本价值的薪酬制度，健全技术创新激励机制，完善技术成果评价、转化与分配的市场化机制；要健全管理要素按贡献参与分配机制，建立薪酬市场化评价和分配体系，建立根据经营绩效、风险与责任挂钩薪酬的制度；要积极关注数字经济释放的红利，健全数据要素按贡献参与分配机制。

Improve the redistribution system. We must strengthen tax regulation, perfect the direct tax system, gradually transition from a tax structure dominated by indirect taxes to one dominated by direct taxes, and give full play to the regulatory function of taxation on high-income groups; we must perfect the supporting systems and policies related to the distribution system, rationally regulate the distribution relationships among different distribution entities, pay attention to applying new technologies such as big data to perfect the dynamic adjustment mechanism of social security standards and the social assistance system, and improve the scientific nature, precision, and efficiency of social security and social assistance; we must increase the intensity of transfer payments to underdeveloped regions and low-income groups, continuously narrow the income level gap between residents in different regions, and gradually raise the level of equalization of basic public services in underdeveloped regions.

健全再分配制度。要强化税收调节，完善直接税制度，逐步由以间接税为主的税制结构向以直接税为主的税制结构过渡，发挥好税收对高收入群体的调节功能；要完善与分配制度相关的配套制度和政策，合理调节不同分配主体的分配关系，注重应用大数据等新技术完善社会保障标准的动态调整机制和社会救助体系，提高社会保障和社会救助的科学性、精准性和效率性；要加大对欠发达地区和低收入人群的转移支付力度，不断缩小不同地区居民收入水平差距，逐步提高欠发达地区基本公共服务均等化水平。

Give full play to the role of tertiary distribution. We must guide and support enterprises, social organizations, and individuals who have the willingness and ability to actively participate in public charity and welfare undertakings, perfect and improve the system of laws, regulations, and policies for charity undertakings, promote charity culture, and use new media such as the internet to promote attention to and assistance for vulnerable groups; we must increase support for volunteer services, forming a new social fashion where everyone is willing to devote themselves to volunteer service; we must use correct incentive guidance to promote the formation of a social atmosphere across society of creating a better life through hard work to become prosperous and arduous struggle.

发挥好第三次分配作用。要引导、支持有意愿有能力的企业、社会组织和个人积极参与公益慈善事业，健全和完善慈善事业法规政策体系，弘扬慈善文化，借助网络等新媒体促进人们对弱势群体的关注和帮扶；要加大对志愿服务的支持力度，形成人人愿意投身志愿服务的社会新风尚；要以正确的激励导向，推动全社会形成通过勤劳致富、艰苦奋斗创造美好生活的氛围。

Furthermore, in advancing the reform of the distribution system, attention should also be paid to perfecting the basic public service system, raising the level of public services, and enhancing their balance and accessibility; perfecting the public employment service system, improving the employment support system for key groups, and strengthening the bottom-line assistance for employment of disadvantaged groups; coordinating the urban and rural employment policy system, removing institutional and policy obstacles that hinder the flow of labor and talent, eliminating unreasonable restrictions on equal employment and employment discrimination, so that everyone has the opportunity to achieve self-development through diligent labor; perfecting the lifelong vocational skills training system, promoting the resolution of structural employment contradictions; promoting the orderly connection of multi-level medical insurance, and perfecting the major illness insurance and medical assistance system; perfecting the tiered and categorized social assistance system.

此外，推进分配制度改革，还应注意健全基本公共服务体系，提高公共服务水平，增强均衡性和可及性；健全就业公共服务体系，完善重点群体就业支持体系，加强困难群体就业兜底帮扶；统筹城乡就业政策体系，破除妨碍劳动力、人才流动的体制和政策弊端，消除影响平等就业的不合理限制和就业歧视，使人人都有通过勤奋劳动实现自身发展的机会；健全终身职业技能培训制度，推动解决结构性就业矛盾；促进多层次医疗保障有序衔接，完善大病保险和医疗救助制度；健全分层分类的社会救助体系。

The exploration, development, and innovation of the distribution system reform in the New Era fully reflect the spiral development process of "practice—theory—practice." China has already built a moderately prosperous society in all respects, with comprehensive national strength, the level of productive forces, and the people's living standards greatly improved, historically solving the problem of absolute poverty. These great achievements are precisely the realistic embodiment of distributive justice in the modern sense. Adhering to the distribution system in which distribution according to work is dominant and multiple forms of distribution coexist, and constructing an institutional system where primary distribution, redistribution, and tertiary distribution are coordinated and complementary, provides a powerful institutional guarantee for China's march toward the second centenary goal [3]3 The second centenary goal refers to the goal of building China into a modern socialist country that is prosperous, strong, democratic, culturally advanced, and harmonious by the middle of the 21st century, the centenary of the founding of the People's Republic of China. and the advancement of Chinese-path modernization. This must be consistently upheld and continuously improved.

新时代分配制度改革的探索、发展和创新，充分体现了“实践—理论—实践”的螺旋式发展过程。我国已经全面建成小康社会，综合国力、生产力水平、人民生活水平大幅提升，历史性地解决了绝对贫困问题，这些伟大成就正是现代意义上分配正义的现实体现。坚持按劳分配为主体、多种分配方式并存，构建初次分配、再分配、第三次分配协调配套的制度体系，为我国向第二个百年奋斗目标进军、推进中国式现代化提供了强大的制度保障，必须始终坚持并不断完善。

Online editor: Zhang Fujun

网络编辑：张福军