Abstract
The basis of the third distribution can be argued in three dimensions: normative basis, implementation basis and theoretical basis. On the normative basis, the third distribution has been proposed one after another in our central and local documents, but there is a lack of constitutional affirmation of the content of the third distribution. On the implementation basis, the first distribution and the second distribution need to be done well in order to lay the groundwork for the third distribution. At the same time, it is necessary to give full consideration to the implementation of the third distribution in terms of building a social assistance system, formulating a system of tax incentives and improving the organization of social and public services. On the theoretical basis, the third distribution has conflicts in terms of realistic possibilities and the voluntariness of donations from the perspective of freedom and equality, and it is necessary to balance equality and freedom to make the third distribution properly.
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