中国经济体制改革的一个伟大成就,就是激活了各种生产要素的积极性,极大地提高了效率,推动了物质财富的快速增长,这也是我国经济体制改革最重要的成果。有了财富,当然就必然要考虑如何分配财富的问题。本文分析了分享改革成果的基本原则和途径,并对税收高增长情况下如何分享改革成果进行了阐述。 One of the great achievements of China’s economic reform is to activate the enthusiasm of various factors of production, greatly increase efficiency and promote the rapid growth of material wealth. This is also the most important result of China’s economic structural reform. With wealth, of course, we must consider how to allocate wealth issues. This article analyzes the basic principles and approaches for sharing the fruits of reform and elaborates on how to share the results of the reforms under the conditions of a high tax revenue.