（本文作者付一夫为苏商银行高级研究员） 中央经济工作会议明确提出"制定实施城乡居民增收计划"，并将其作为坚持内需主导、建设强大国内市 场的核心抓手，标志着我国居民增收工作从原则性引导转向系统性、可操作性推进。 当前，我国居民收入增长与经济发展同步的"两个同步"目标基本实现，不过仍存在着不少挑战，而通过 推动居民增收来提振内需已是迫在眉睫。结合我国发展阶段特征、政策导向及发达国家成熟经验，预 计"城乡居民增收计划"或将围绕就业支撑、收入渠道拓宽、城乡均衡赋能、分配机制优化、政策协同保 障五大维度精准发力，推动形成橄榄型分配格局，继而为经济高质量发展注入持久动力。 一、筑牢就业根基：以高质量就业支撑工资性收入增长 就当前我国居民收入结构而言，工资性收入可谓绝对的大头，2024年居民工资性收入占居民可支配收入 比重达56.5%。从这个角度看，提高工资性收入无疑是城乡居民增收的核心支柱，而千方百计扩大就业 则是提高工资性收入的根本保障。后续增收计划有必要将稳定和扩大高质量就业放在首要位置，聚焦重 点群体与结构性矛盾，构建全方位就业支撑体系。 在重点群体就业保障方面，可以进一步实施高校毕业生、农民工、大龄劳动者等群体的 ...

"请尽可能详细的描述一次您捐赠钱款的经历。比如时间、地点、捐赠对象，是什么原因触发了您的捐 赠，捐赠经过、结果以及您的感受。"这是中国公众捐赠调研报告中的一项调研问题。 《中国公众捐赠研究成果(2025)》(以下简称"调研")的有效调研样本为17827份，中国公众捐赠研究发起 人、北大国发院管理学长聘副教授、北大全球女性领导力研究中心主任马京晶对这份报告进行了解读。 调研发现2024—2025年公众钱款(52%)、物资(37%)、时间(28%)、行为(38%)捐赠率均较两年前提升；超 八成公众有过至少一项捐赠，总额约1200—1500亿元，其中非正式捐赠占比超七成但未被传统统计涵 盖；中国国际捐赠排名升至第19名。 此外，捐赠者以城镇、高学历、高收入、党员、已婚群体为主，志愿服务男女比例趋同，行为捐赠以年 轻人为主。线下集中于单位、学校、社区；捐赠主题首推灾害救援，其次是医疗救助；随机捐赠占 50%；捐赠者参与捐赠历史多为1—5年。 从公众视角来看，"捐赠"包含正式捐赠和非正式捐赠。 正式捐赠(Formal Giving):正式捐赠是指发生在组织化、制度化或机构化环境中的捐赠行为。此类捐赠通 常通过注册的慈善 ...

Group 1 - The core viewpoint of the article highlights Shanghai's exploration of charitable trusts as an innovative tool to enhance public welfare and promote social philanthropy under the backdrop of "finance for good" and "third distribution" [1][7] - As of December 31, 2024, Shanghai has recorded a total of 57 charitable trusts with a total asset scale of approximately 136 million yuan, showing a steady and accelerated growth trend [1][2] - In 2024, Shanghai established 18 new charitable trusts, representing a year-on-year increase of 63.6%, with small charitable trusts under one million yuan becoming the main contributors to this growth [2][3] Group 2 - The "small-scale" trend in Shanghai's charitable trusts is a result of institutional optimization, including the lowering of the registration capital threshold for establishing charitable trusts [3][4] - The report indicates that the majority of established charitable trusts are categorized into four types: precise assistance, sector support, strategic leadership, and professional construction [4][5] - In terms of asset management, 73% of the charitable trust assets are invested in cash management products, with an average return rate concentrated in the 1.5%-2.0% range [5][6] Group 3 - In 2024, the total charitable expenditure from Shanghai's charitable trusts reached 15.22 million yuan, with various expenditure categories reflecting a diverse range of funding needs [6] - All 57 charitable trusts in Shanghai have appointed supervisors, primarily from law firms, ensuring compliance and effective oversight [6][7] - The report emphasizes the potential for high-quality development of charitable trusts in Shanghai, driven by effective integration between the charitable and trust sectors [7][8] Group 4 - The population of Shanghai is projected to reach approximately 24.8 million by the end of 2024, with a rapidly aging demographic creating new social welfare needs [8] - The report suggests that financial tools can be explored to meet the socialized "entrustment" needs of the population, particularly in long-term care and asset protection for vulnerable groups [8]

Group 1 - The core viewpoint of the article emphasizes the implementation of a rural-urban resident income increase plan, aiming to enhance the proportion of resident income in national income distribution [3][5][11] - The policy signal has evolved from "promoting" to "formulating and implementing," indicating a shift from focusing on low-income groups to encompassing all urban and rural residents [3][5] - The article highlights the necessity for reform due to deep-rooted contradictions in China's income distribution, including low resident income share and significant income disparity [5][8] Group 2 - The "14th Five-Year Plan" provides clear guidance on income distribution reform, advocating for a primary distribution mechanism based on market evaluation of contributions [9][11] - The article discusses the synchronization of three distribution methods: primary distribution, redistribution, and third distribution, emphasizing their coordinated development [11][13] - For ordinary workers, the article indicates that a more reasonable wage growth mechanism will be established, including collective wage negotiations and minimum wage adjustments [13][15] Group 3 - The article mentions that the capital market will play a crucial role in increasing residents' income and expanding domestic demand, with projected cash dividends for investors reaching 2.4 trillion yuan in 2024 [15] - It notes that the actual growth rate of per capita disposable income for rural residents is expected to exceed that of urban residents by 2.4 percentage points in 2024, indicating a gradual narrowing of the income gap [15] - The implementation of the rural-urban resident income increase plan is expected to lead to more successful agricultural products, similar to the "golden fruit" of Sichuan's citrus industry, benefiting the income of 1.4 billion Chinese people [15]

Core Insights - The total scale of charitable trusts in China has surpassed 10 billion yuan as of December 5, with a total of 2,668 registered trusts amounting to 10.015 billion yuan by December 10 [1][12] - The establishment of the Charitable Trust system in China was formalized with the enactment of the Charity Law in 2016, marking a significant transition from niche experimentation to mainstream practice, thus becoming a crucial financial infrastructure for promoting the "third distribution" in China [1][12] - The role of charitable trusts in advancing common prosperity is expected to become increasingly significant as social and economic development progresses [1][12] Growth of Charitable Trusts - In 2017, the first year of charitable trust registration, the total asset scale was only 840 million yuan, but by the end of 2022, the cumulative registration reached 1,184 cases with a total scale of 5.166 billion yuan [3][14] - A turning point occurred between 2023 and 2024, with the implementation of the "Three Classification New Regulations" in June 2023, which clarified the classification of trust businesses and established the importance of charitable trusts [4][15] - In 2023, the new registration scale of charitable trusts reached 1.277 billion yuan, and by the end of 2023, the cumulative registration was 1,655 cases totaling 6.520 billion yuan [4][15] - In 2024, the new registration scale increased to 1.661 billion yuan, with a cumulative total of 2,244 cases amounting to 8.507 billion yuan [5][15] Diverse Participation and Focus Areas - The 2024 report indicates that charitable organizations are the most common type of trustors, accounting for 58% of new charitable trusts, while state-owned enterprises are increasingly participating, representing over 30% of the new trust scale [16][17] - The focus areas for charitable trusts have diversified, with education-related trusts reaching 202 cases, followed by elderly care and poverty alleviation with 155 and 134 cases respectively, and rural revitalization with 91 cases [17] Institutional Improvements - The achievement of the 10 billion yuan milestone is attributed to continuous improvements in top-level institutional design and legal construction, with the Charity Law marking a shift towards a modern, regulated charitable sector [6][18] - Recent years have seen a rapid increase in the issuance of supporting policies and implementation details for charitable trusts, including the new Charity Law effective from September 2024, which provides specific operational rules [19][18] - The "14th Five-Year Plan" emphasizes the importance of promoting and regulating charitable activities, establishing a clear policy framework for the future development of the charitable sector [20][19] Challenges in Practical Implementation - Despite reaching the 10 billion yuan milestone, charitable trusts face operational challenges, particularly regarding tax incentives and the registration of non-monetary assets [9][21] - The new Charity Law outlines tax incentives for charitable trusts, but practical implementation remains complex, often requiring indirect strategies for trustors to benefit from tax deductions [21][22] - High non-transactional transfer taxes on real estate and equity hinder the conversion of substantial assets into charitable trusts, necessitating a reevaluation of tax structures for trust plans [22][21]

Core Viewpoint - The article discusses the proposal to promote an "olive-shaped" distribution pattern, characterized by a large middle-income group and smaller low- and high-income groups, as part of the "15th Five-Year Plan" [3][4]. Group 1: Olive-Shaped Distribution Pattern - The "olive-shaped" distribution pattern aims to have a substantial middle-income group as the main body of income distribution [3]. - This distribution model requires effective initial distribution mechanisms to incentivize hard work, skill development, and innovation, allowing more urban and rural residents to enter the middle-income bracket [4]. Group 2: Redistribution Mechanisms - The proposal emphasizes the importance of redistribution to ensure a fair adjustment of income disparities across urban-rural, regional, industry, and demographic lines [4]. - It suggests optimizing the tax structure, improving pension and healthcare systems, and enhancing social assistance and fiscal transfer payment systems to support this redistribution [4]. Group 3: Third Distribution and Social Responsibility - The article highlights the need for a third distribution mechanism that encourages high-income individuals and enterprises to give back to society, promoting the development of charity and public welfare [4]. - It calls for a supportive environment for wealth accumulation through hard work, innovation, and legality, while preventing unearned wealth accumulation [4].

Core Insights - The Jiangsu Provincial Charity Association has raised a total of 2.63 billion yuan in donations, with over 2.32 billion yuan spent on aid, implementing 381 major charity projects that benefited 6.2 million people in need [1][5] Fundraising Sources - The charity efforts are supported by various stakeholders, including government leaders, enterprises, and public organizations, which collectively contribute to the charity ecosystem [3] - Jiangsu was the first province in China to implement a local charity law in 2010, establishing a framework for charity culture, financial support, and transparency [3][4] - The government has also introduced tax incentives for charitable donations, further encouraging public participation [4] Allocation of Aid - The charity projects focus on key areas and vulnerable groups, with significant funds directed towards initiatives like the "Protecting Seedlings Action" for children's serious illness aid and the "Warm Jiangsu" project for families in need [5][6] - Emergency response efforts have been mobilized during natural disasters, showcasing the charity system's ability to act swiftly and effectively [6] Community Engagement - Local initiatives, such as the "Walking for Love" event, have successfully raised funds and engaged large numbers of participants, highlighting the community's commitment to charity [7] - The establishment of a five-tier charity organization network across the province has enhanced the reach and impact of charitable activities [6] Future Development - The 20th National Congress has emphasized the need for high-quality development in the charity sector, prompting discussions on how to enhance and regulate charity efforts in Jiangsu [8] - Experts suggest diversifying fundraising channels and embracing digital transformation to improve donor engagement and participation [8][9] - Continuous innovation in charity project management and transparency is essential for addressing future challenges and enhancing the effectiveness of charitable initiatives [9]

Core Viewpoint - The recent civil judgment by the Chaoyang District People's Court in Beijing has broken the long-standing industry practice that limited insurance beneficiaries to natural persons, allowing for the designation of legal entities as beneficiaries for charitable purposes [1][4]. Group 1: Case Background - The case involves Ms. Wan, a high-ranking executive, who purchased a whole life insurance policy from China People's Life Insurance Co., Ltd. with an annual premium of 350,000 yuan, intending to donate the insurance proceeds to a charity after her death [1][2]. - Ms. Wan's request to change the beneficiary to a designated estate management organization was initially rejected by the insurance company, leading her to file a lawsuit after exhausting other communication channels [2][3]. Group 2: Court Ruling - The court ruled that current laws do not restrict insurance beneficiaries to natural persons, and the insurance contract did not exclude legal entities as beneficiaries [3][4]. - The court criticized the insurance company's arguments regarding operational costs and industry practices, emphasizing that the company should improve its contract terms and service processes instead of limiting the legal rights of policyholders [3]. Group 3: Legal and Industry Implications - This ruling aligns with the suggestions made during the Two Sessions regarding the need for the Insurance Law of the People's Republic of China to better protect consumer rights and expand their autonomy [1][4]. - Legal experts view this case as a significant judicial precedent that bridges the Civil Code and the Insurance Law, confirming the validity of using "will + insurance" for charitable donations, thus encouraging public participation in philanthropy [4].

Core Insights - The Chinese government emphasizes the importance of charity as a moral practice and a significant force in promoting modernization during the "14th Five-Year Plan" period, with annual spending of 150 billion yuan by charitable organizations [1][2]. Group 1: Charity System Development - The charity system in China is becoming more refined, with the new Charity Law set to take effect on September 5, 2024, marking a significant advancement in the legal framework for charity [1]. - Four departmental regulations have been revised or established, enhancing the legal protections and operational guidelines for charitable organizations [1]. Group 2: Growth of Charitable Organizations - The number of registered charitable organizations has increased from over 9,400 at the end of 2020 to over 16,000 currently, representing a growth of 70% [1]. - The number of registered charitable trusts has surged from 530 to 2,570, nearly a fourfold increase since the end of 2020 [1]. - The welfare lottery has raised a total of 256.6 billion yuan for public welfare, supporting various social initiatives [1]. Group 3: Impact of Charity - Charitable organizations are expected to spend 150 billion yuan annually on initiatives related to the elderly, children, disabled individuals, education, healthcare, and employment [2]. - Over 20 billion yuan has been donated by various sectors to support emergency relief and reconstruction efforts for major natural disasters [2]. - Designated online fundraising platforms have raised over 160 billion yuan for rural revitalization, poverty alleviation, and major illness assistance [2]. Group 4: Charity Culture Enhancement - The Ministry of Civil Affairs promotes traditional virtues and the Charity Law, organizing events like the "Chinese Charity Award" and "Chinese Charity Day," which saw participation from over 18 million people this year [2]. - Innovative activities to promote charity culture have been implemented across various sectors, enhancing public awareness and participation in charitable activities [2].

Core Insights - The charity sector in China has significantly expanded during the "14th Five-Year Plan" period, with the number of registered charitable organizations increasing from over 9,400 at the end of 2020 to 16,000, representing a growth of 70% [1] - The number of registered charitable trusts has surged nearly fourfold, from 530 at the end of 2020 to 2,570 currently [1] - Cumulative funds raised by welfare lotteries have reached 256.6 billion yuan, providing substantial support for social security funds, elderly care, disability assistance, and disaster relief [1] Charity Expenditure and Impact - National charitable organizations are spending approximately 150 billion yuan annually, focusing on areas such as elderly and child care, disability support, education, healthcare, and employment [1] - Over 20 billion yuan has been donated by various sectors to support emergency rescue and recovery efforts for major natural disasters, including the severe floods in Zhengzhou, Gansu earthquake, and Tibet earthquake [1] - Designated internet public fundraising platforms and personal assistance networks have collectively raised over 160 billion yuan, benefiting rural revitalization, poverty alleviation, and major illness assistance [1] Contribution to Economic and Social Development - The charity sector plays a crucial role in the third distribution of wealth, promoting economic and social development, and advancing the goal of common prosperity [1]