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2018年各地区各部门高度重视改善人民生活，始终把提高人民生活水平作为一切工作的出发点和落脚点，深化供给侧结构性改革，深入实施创新驱动发展战略，统筹城乡区域发展，坚持在发展中保障和改善民生，城乡居民收入继续平稳增长，收入分配状况进一步改善。

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据国家统计局对全国31个省（自治区、直辖市）16万户居民家庭开展的全国住户收支与生活状况调查71143497，2018年，全国城镇居民人均可支配收入继续保持平稳增长，经营净收入和财产净收入占比有所提高，工资性收入和财产净收入对收入增长的贡献率有所上升。城镇低收入组收入增长较慢，高、低收入组间收入差距略有扩大；地区间收入差距基本稳定。

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CommonID:DIR_71209638,ID:11967255,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662410,name:第三章 2018年农村居民收入分配状况,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

据国家统计局对全国31个省（自治区、直辖市）16万户居民家庭开展的全国住户收支与生活状况调查和国家农村贫困监测调查，2018年全国农村居民人均可支配收入保持较快增长，增速快于城镇居民，城乡居民收入差距有所缩小。贫困地区农村居民收入增速快于全国农村居民平均水平。

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2018年，各地区各部门以习近平新时代中国特色社会主义思想为指引，凝心聚力，攻坚克难，坚持把促进经济增长与扩大就业、改善民生紧密结合起来，让人民群众共享改革发展的成果，把提高人民生活水平作为一切工作的出发点和落脚点。各地区城乡居民生活水平显著提高，居民收入实现稳步增长，与经济增长基本同步，为实现居民收入翻番目标打下了更加坚实的基础。

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2018年，我国经济保持平稳运行，改革和政策红利充分释放，全国城镇单位就业人员平均工资继续稳步增长，工资增幅略有提高。本章对2018年我国城镇单位就业人员工资水平基本情况、工资差距变化情况及主要影响因素进行深入分析，并提出相关政策建议。

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2018年，《中华人民共和国个人所得税法》进行了第七次修正。本次个人所得税改革，聚焦民生领域，紧扣百姓诉求，直面民生所盼，回应民生所需，含金量高，针对性强，让广大纳税人实实在在地享受到了改革减税的红利。按照党中央和国务院的部署，各级税务机关全面贯彻落实各项改革和优惠政策，不断夯实征管基础，加强与第三方部门合作，扎实推进信息化建设，狠抓风险管理，个人所得税各项减税政策平稳落地，调节收入分配的职能作用得到进一步增强。

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CommonID:DIR_71209745,ID:11967277,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662414,name:第七章 2018年度社会保险基金收入与支出状况,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

2018年是全面贯彻党的十九大精神的开局之年。在以习近平同志为核心的党中央坚强领导下，我们以习近平新时代中国特色社会主义思想为指导，坚持稳中求进工作总基调，按照高质量发展要求，坚守底线、突出重点、完善制度、引导预期，推进社会保障各项改革措施落地见效，不断健全更加公平、更可持续的社会保障制度，使改革发展成果更多更公平惠及人民群众。

社会保险事业持续发展，制度体系不断完善，建立企业职工基本养老保险基金中央调剂制度、城乡居民基本养老保险待遇确定和基础养老金正常调整机制，失业保险条例修订工作取得积极进展，工伤保险省级统筹稳步推进；社保覆盖范围不断扩大，社会保险基金平稳运行；保障水平稳步提高，经办管理服务进一步加强，阶段性降低社会保险费率工作继续推进，为促进经济发展和维护社会稳定发挥了重要作用。

社保基金保持平稳运行，基金收入稳定增长，基金收支规模不断扩大，继续保持当期收大于支，累计结余持续增长。2018年，基本养老（含城乡居民基本养老，下同）、失业、工伤保险基金总收入57089亿元，同比增长17.5%，基金总支出49208亿元，同比增长17.2%，基金总收入增长率高于总支出增长率0.3个百分点。社保待遇水平继续提高，2018年企业职工基本养老保险退休人员月人均养老金达到2597元，比上年增长107元，企业职工退休人员养老金占城镇居民人均可支配收入的79%以上。继续积极稳妥推进基本养老保险基金投资运营，委托投资省份和基金委托规模进一步扩大，基金保值增值能力不断加强。截至2018年底，各项社保基金总资产74470亿元，总负债8717亿元，累计结余65753亿元。

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2018年，财政部门坚决贯彻党中央、国务院决策部署，继续完善财政再分配调节机制，个人所得税改革迈出关键步伐，大力支持脱贫攻坚和农民增收，加大对重点领域和关键环节投入力度，强化基本民生保障，推动区域均衡发展，着力发挥财政政策对收入分配的托底和引领作用，人民群众获得感不断增强。

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2018年，社会救助制度在脱贫攻坚中的兜底保障作用发挥更加充分，养老服务和老年人福利事业稳步发展，儿童福利事业取得新突破，慈善事业和社会工作加快发展，困难群众、老年人、残疾人、孤儿等特殊群体保障水平稳步提升。

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长期以来,让农村贫困人口摆脱贫困状态、共同分享经济发展成果,成为我国社会经济发展的重要目标和内容。改革开放以来的经济发展,为我国脱贫减贫奠定了重要基础。在我国经济发展的不同时期,都对贫困人口的脱 贫减贫做出过重要规划, 并采取一系列有力措施推动脱贫减贫目标的实现,从而在一段较长时期内,我国贫困人口的绝对数量和贫困发生率都出现了持续、大幅度的下降。这些脱贫成绩,对于全世界的减贫进程都具有重要的影响。

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资本市场不仅要为企业提供融资途径，更要为居民财富增长提供支持。习近平总书记指出，深化金融供给侧结构性改革必须贯彻落实新发展理念，强化金融服务功能，找准金融服务重点，以服务实体经济、服务人民生活为本。多层次资本市场的持续完善，金融投资产品日渐丰富，使得参与证券投资、获得投资收益，日渐成为居民财产性收入的重要来源之一。

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CommonID:DIR_71209909,ID:11967303,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662419,name:第十二章 完善农民增收支持政策体系,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

近年来，在国际形势复杂多变、国内经济下行压力加大的背景下，我国农村居民收入保持了持续较快增长的好形势，收入水平连续迈上新台阶，收入构成不断优化，党的十八大提出的农村居民收入倍增目标完全可以实现。但从长期来看，当前农民增收基础还比较薄弱，需要进一步完善支持政策，促进农民收入增长实现新跨越。

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CommonID:DIR_71209931,ID:11967309,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662420,name:第十三章 健全工资集体协商机制 构建合理有序的企业收入分配格局,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

工资是职工收入的主要来源，关系职工和企业的切身利益，关系民生改善和经济社会发展。党的十九大报告提出“坚持在经济增长的同时实现居民收入同步增长，在劳动生产率提高的同时实现劳动报酬同步提高”。落实这一要求，必须建立符合社会主义市场经济要求的公正合理、规范有序的企业工资分配制度。建立集体协商和集体合同制度，推动企业依法开展工资集体协商，是建立适应社会主义市场经济要求的企业工资分配制度的重要环节，也是维护职工合法权益的重要机制。

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CommonID:DIR_71209957,ID:11967313,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662421,name:第十四章 新时代调整优化收入分配格局面临的形势和总体思路,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

调整优化收入分配格局是坚持以人民为中心发展思想的重要体现。党的十九大提出要促进收入分配更合理、更有序，到2035年中等收入群体比例明显提高，到2050年全体人民共同富裕基本实现。党的十九届四中全会将“坚持按劳分配为主体、多种分配方式并存”作为社会主义基本经济制度，为调整优化收入分配格局提供了基本遵循。中国特色社会主义进入新时代，要在保持经济平稳增长的基础上，推动形成合理有序的收入分配格局，保证全体人民在共建共享发展中有更多获得感，为顺利实现第二个百年奋斗目标打下坚实基础。

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CommonID:DIR_71209997,ID:11967319,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662422,name:第十五章 2018年个税改革的收入分配效应,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

2018年6月19日财政部提请十三届全国人大常委会第三次会议审议《中华人民共和国个人所得税法修正案（草案）》，公布第七次个人所得税修改方案。8月31日，十三届全国人大常委会第五次会议通过了关于修改个人所得税法的决定，完成个税法自1980年出台以来的第七次大修。本轮修改的要点包括：对部分劳动性所得实行综合征税、优化调整税率结构、提高综合所得基本减除费用标准、设立专项附加扣除、增加反避税条款等。北京师范大学公共政策评估与模拟中心（CPS）运用中国个人所得税微观模拟模型（CPITMS）对本轮个税改革方案的效果进行量化分析，得到如下评估结果。

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CommonID:DIR_71210017,ID:11967326,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662423,name:第十六章 2018年全国高收入人群收入分配状况,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

习近平总书记在党的十九大报告中提出，鼓励勤劳守法致富，扩大中等收入人群，调节过高收入。国家统计局数据显示，2018年我国经济运行总体平稳、稳中有进，中等收入人群规模持续扩大，与此同时在收入增长与收入方式多元化的推动下，一个中高收入阶层也正在形成，尤其是居民财富的快速积累孕育了一大批高收入人群。

那么中国高收入人群究竟有多少人，他们又有着怎样的分布特征呢，这些问题长期以来受到社会各界的广泛关注，却鲜有人能给出准确回答。传统的住户调查难以实现对高收入人群的全覆盖，比如简单的随机抽样可能导致高收入样本的损失，高收入者在调查过程中又往往倾向于隐瞒或拒绝回答自己的真实收入，这已经成为全球范围内收入分配研究面临的共同难题。因此，科学有效地建立一个较为完善的高收入数据库非常必要。

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2018年收入分配政策文件记录了本文关于2018年的收入分配政策文件情况。

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CommonID:DIR_71210180,ID:11967350,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:662425,name:附录二 2018年收入分配统计资料,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:11967217,AbstractCH:

2018年收入分配统计资料记录了本文关于2018年收入分配统计资料的情况。

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