技术经济与管理研究

共同富裕是社会主义的本质要求。新发展阶段,共同富裕被赋予了新的时代内涵,也成为全面建成小康社会后的崭新奋斗目标。资本无序扩张是束缚共同富裕目标实现的一大桎梏,与社会主义对共同富裕的追求背道而驰。财税法律制度通过发挥其在资源配置、调节收入分配、促进兼顾经济发展和社会公平中的宏观调控作用,成为了引导资本有序发展的坚实利器。从资本无序扩张的实际出发,检视其对共同富裕带来的挑战。立足于解决财税法律制度在防止资本无序扩张并引导其有序发展中面临的问题,有针对性地从财政支出、税收实体和税收程序三个方面提出完善建议,以期发挥财税法律制度对于共同富裕目标实现的重要功能。

Common prosperity is the essential requirement of socialism.In the new stage of development,common prosperity has been endowed with new era connotation,and has become a new goal after building a well-off society in an all-round way.The disorderly expansion of capital is a shackle to the realization of the goal of common prosperity,which runs counter to the socialist pursuit of common prosperity.The financial and tax legal system has become a solid tool for guiding the orderly development of capital by exerting its macroeconomic regulatory role in resource allocation,regulating income distribution,promoting economic development,and social equity.Starting from the reality of disorderly expansion of capital,this paper examines its challenges to common prosperity.Based on solving the problems faced by the financial and tax legal system in preventing the disorderly expansion of capital and guiding its orderly development,this paper puts forward targeted suggestions for improvement from three aspects of financial expenditure,tax entities and tax procedures,with a view to giving play to the important function of the financial and tax legal system for the realization of the goal of common prosperity.