效率税制:中国经验的启示  

Efficiency in Taxation:The Chinese Experience Examined

作　　者：周燕[1,2] Zhou Yan

机构地区：[1]中山大学中国公共管理研究中心 [2]中山大学政治与公共事务管理学院,广东广州510275

出　　处：《学术研究》2021年第9期81-92,177,共13页Academic Research

摘　　要：运用交易费用—合约理论重新考察效率税制,并以中国经验为例探讨税收制度如何解决效率税制难题,结果发现:第一,税收本质上是政府为了向民众提供某些物品或服务而收取的价格,税收制度则是一种合约安排,恰当的合约结构会带来交易费用下降与效率提升,这在西方主流经济学的效率税制数学模型中无法体现,却是中国政府最精彩的制度设计实践之一;第二,中国县级政府最重要的增值税合约和土地收入合约,均有界定产权与降低交易费用的效果,而二者相结合的合约结构能够增加县级政府调整价格的灵活性。这实际上是将市场的合约形式引入到了政府运作的制度中,“增值税+土地收入”的合约结构成为了中国特色经济制度的重要组成部分;第三,从中国效率税制的实践看,中央政府所要进行的“顶层”设计,不是去具体决定资源如何使用,而是设计出一套制度,激励地方政府通过竞争来提升效率,使它们利益最大化行为与经济发展目标相一致。Transaction Cost-Contractual Theory is applied to the study of Efficiency in Taxation in the article.The core findings include as follows:1)In essence,tax is the price that the government charges to provide certain goods or services to the public.With the government charging the same amount of tax,different taxation systems can cause different economic efficiencies.2)Taxation system is a contractual arrangement,and the contractual structure will bring the decrease of transaction cost and the improvement of efficiency,which cannot be found in the mathematical model of western mainstream economics about the efficiency of taxation.But the taxation system is one of the most remarkable system-design practices of the Chinese government.3)Two of the most important sources of income for Xi’an government in China,value-added tax and income from land sales,are taken as the research objects,and the contract structure of the combination of the two elements is analyzed in the article.With this combination,in order to obtain investment returns with clear-defined property rights,the government inputs two of the major market production factors that contain clear market value,land and public service.Therefore,the government has motivation to conduct urban-developing strategies for corresponding returns with the investments.As an important part of an economic system with Chinese characteristics,the market contract form is introduced into the government’s operation system,which explains why local governments have the behaviors and development impetus similar to those of enterprises.

关 键 词：税收本质 效率税制 土地财政 交易费用—合约分析 

分 类 号：F20[经济管理—国民经济]