摘要：
社会主义初级阶段以按劳分配为主体、多种分配方式并存基础上的共同富裕，不同于共产主义社会各尽所能、按需分配的共同富裕。前者包括三个层次：一是公平富裕，按照各尽所能、能者先富原则，使人们在同一起跑线上开始竞争。二是公正富裕，按照先富帮后富原则，通过实施并完善所得税制度和社会保障制度等，缩小社会成员贫富差距；通过国家政策支持、实施乡村振兴战略、培育新农民、盘活农村集体所有制，缩小城乡之间贫富差距；通过完善财政转移支付制度、加大对落后地区政策支持力度，缩小地区之间贫富差距；通过创造更多中高收入就业岗位、增加居民财产性收入，扩大中等收入群体规模。三是公益富裕，按照德治和法治相结合原则，通过建立鼓励捐赠行为的多种制度等，推进社会公益事业，同时可考虑将征收环境税作为共同富裕的一个举措。就三者的关系而言，公平富裕是公正富裕的基础，公平富裕和公正富裕共同推动公益富裕，公益富裕是对公平富裕和公正富裕的有效补充。
关键词:
Abstract:
The concept of common prosperity in the primary stage of socialism, based on the principle of distribution according to work with the coexistence of multiple distribution methods, is distinct from the common prosperity in a communist society where distribution is based on “from each according to his ability, to each according to his needs”. The former consists of three dimensions: fair prosperity, impartial prosperity, and public welfare prosperity. In terms of their interrelationships, fair prosperity is the foundation of impartial prosperity. Fair prosperity and impartial prosperity jointly promote public welfare prosperity, and public welfare prosperity is an effective supplement to fair prosperity and impartial prosperity.
Key words:
郝铁川.
重大基本理论问题研究（五）|共同富裕三要义：公平富裕、公正富裕、公益富裕[J]. 探索与争鸣, 2023(8): 30-38.
Hao Tiechuan.
The Triple Essentials of Common Prosperity: Fair Prosperity, Impartial Prosperity and Public Welfare Prosperity[J]. Exploration and Free Views, 2023(8): 30-38.