Marx's Theory of Exploitation and the Socialist Profit-Sharing Fiscal System

杨斌，厦门大学经济学院财政系教授、博士生导师。【中文摘要】社会主义的本质内涵是“无剥削”劳动者创造的剩余产品价值不再为少数资本家占有，而是通过建立生产资料公有制让劳动者占有。公有制的高级形态即全民所有制目前表现为国家所有制。全民所有制的所有权仍然具备所有权的一般特征，即无论所有制具有何种名义、采取何种形式，所有权权利最终还是要落实于所有者。虽然全民所有制公共所有权不可分割,但收益权益应当归属于全体人民。作为一种与分税制财政体制并行的财政体制，分益制财政体制是由政府代表全体人民参与全民所有的一切资产收益分配，并通过全民资产收益权证制度和交易制度等制度创新，将全民所有的资产净收益分配给全体人民。当今时代信息技术的进步为此种体制创新 提供了可能。让全民人人享有全民财产收益或权益，不仅使社会主义全民所有制得到实际体现， 还会让全体人民因此获得个人的基本生活保障收入（Basic Income)和基础的社会保险，根除绝对贫困和基本的收入差距，从利益机制上激发人民群众巩固发展社会主义的积极性，增强国家整体竞争力，充分发挥社会主义制度的优越性。 【Abstract】The essential connotation of socialism is “no exploitation”，which means that the value of surplus products created by laborers is no longer possessed by a few capitalists，but by laborers through the establishment of public ownership. The advanced form of public ownership is whole people ownership. However，whole people ownership should still have the general characteristics of ownership ；in other words，no matter what name it has and what form it takes，the droit right of ownership should be ultimately vested in the owner. Although whole people ownership is inseparable，income rights should belong to all the people. To establish a new profit-sharing fiscal system，a fiscal system parallel to the tax-sharing system，in which the government should，on behalf of all the people，distribute the incomes and gains of whole people- owned assets to all the people through institutional innovations， such as the asset-income warrant system and the trading system. The progress of information technology in the contemporary era offers the possibility of this kind of institutional innovation. Allowing all people to enjoy the incomes and gains of whole people-owned assets will not only ensure an actual embodiment of socialist public ownership，but also endow all the people with access to the property benefits of whole people ownership，thereby enabling the individuals to obtain a basic level of income and social insurance. Moreover，it will eradicate absolute poverty and the basic income gap，motivate the people to consolidate and develop socialism through the mechanism of interest，enhance the overall competitiveness of the country，and give full play to the superiority of the socialist system.国家自然科学基金资助项目“公共服务非均等、逆向财政机制与收入差距”（71373220