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文章认为我国现行分配制度的弊病在于，不是以劳动作为分配的依据，而是以资历、职务等级作为分配的依据。分配制度改革的关键是首先应确认计量劳动的尺度。从目前来看，以市场价格作为计量劳动的尺度是唯一可行的办法。为此，至少要从三个方面着手改革。其一，首先要理顺价格关系才能理顺分配关系；其二，取消各种补贴，把福利性分配变为工资性分配；其三，建立交纳个人所得税制度，国家通过税收来调节分配关系，避免两极分化。
The article holds that the drawback of the current distribution system in our country lies in not using labor as the basis for distribution, but based on qualifications and job rank as the basis for distribution. The key to the reform of the distribution system is to confirm the measurement of labor at first. From the current point of view, the market price as the measure of labor is the only feasible way. To this end, at least from the reform of three aspects. First, we must first straighten out the relationship between prices to rationalize the distribution relationship; Second, cancel the various subsidies, the welfare of the distribution into the distribution of wages; Third, the establishment of individual income tax payment system, the state through the tax to adjust the distribution, Avoid polarization.