多源流理论框架下消费税重大调整的动因与时机研究  

The Research on the Dynamic Factors and Trigger Time of Major Adjustments of China’s Consumption Tax Based on the Multiple-Streams Theory

作　　者：黄健雄 张勇杰[1] HUANG Jian-xiong;ZHANG Yong-jie(School of Public Administration and Policy,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学公共管理学院,北京100872

出　　处：《税务与经济》2021年第2期10-17,共8页Taxation and Economy

基　　金：中央高校建设世界一流大学(学科)和特色发展引导专项资金项目(项目编号:2021025)。

摘　　要：借助多源流理论框架对中国消费税历次重大调整的动力因素与触发时机进行分析后发现,消费税重大调整过程中受到鲜明的问题流、政策流和政治流的推动,其中因问题紧迫度、政策清晰度、政治聚焦度的不同,呈现出多样性的动力因素组合与差异化的政策变迁触发时机。作为以公共政策理论讨论税收政策变迁的尝试,对消费税重大调整的多源流分析在一定程度上填补了税收政策"应然"与"实然"状态间政策过程研究的不足。为顺利推进包括消费税在内的财税改革,不仅应关注问题、政策、政治三个方面动力因素,还要抢抓变迁时机与积极营造外部条件,更应鼓励财税政策企业家的主观能动性。Based on the multiple streams theory,a study is conducted in this paper to analyze the dynamic factors and trigger time of major adjustments of China’ s consumption tax. The result shows that the major adjustments of consumption tax are driven by distinct problems,policy flow and political flow. Due to the urgency of the problem,the policy clarity and the political focus,there are various combinations of dynamic factors and differentiated modes of policy changes. As an attempt to discuss changes in taxation policy based on public policy theory,the multiple-streams analysis of major adjustments to consumption tax fills the gaps between "what ought to be"and "what is"fiscal and taxation policies. In order to promote the reform of financial tax including consumption tax,it is important to focus on the three driving factors of problems,policies,and politics. In addition,it is crucial to seize the opportunity of change and actively create external conditions. It is also necessary to encourage the subjective initiative of fiscal and tax policy entrepreneurs.

关 键 词：消费税 多源流理论框架 动力因素 触发时机 

分 类 号：F812.42[经济管理—财政学]