政策税:激励性转移支付的理论与方法  

Policy Tax:Theory and Method of Incentive Transfer Payments

作　　者：赵燕菁[1] 宋涛[1] Zhao Yanjing;Song Tao

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《社会科学战线》2024年第3期59-67,281,共10页Social Science Front

基　　金：能源基金会项目(G-2005-31450);福建省自然资源厅科技创新项目(KY-030000-04-2022-041)。

摘　　要：广义的税收可分为财政税和政策税。前者主要为政府提供公共服务定价,用以支持政府的财政预算支出;后者则通过价格手段影响市场参与者的行为,为政府提供政策工具。典型的政策税就是各种罚没收入,但由于在实施过程中,此类收入常与税收一起并入财政收入,用于原本应由财政税负担的支出,因此难以区分两种税收的功能,进而严重限制了政策税的广泛应用。区分以推动政策实施为目的的政策税和以增加财政收入为目的的财政税,完善政策税返还的制度设计,有助于将政策税发展为激励性的横向转移支付,进而为以市场为主配置资源提供政策工具。The broad tax can be divided into two categories:fiscal tax and policy tax.The function of the former is mainly to price the public services provided by the government to support the government's financial budget expenditure;The purpose of the latter is mainly to influence the behavior of market participants through price means and provide policy tools for the government.The typical policy tax is a variety of forfeiture income,but because of the implementation,such income and tax are often combined into fiscal revenue for the expenditure that should be borne by fiscal tax,making the functions of the two taxes difficult to distinguish,and thus seriously limiting the wide application of policy tax.Separating the policy tax for promoting the implementation of policies from the fiscal tax for increasing fiscal revenue and improving the system design of the policy tax return will help to develop the policy tax into a kind of incentive-based horizontal transfer payment,and then provide policy tools for market-based resource allocation.

关 键 词：政策工具 机制设计 有组织市场 初始交易 

分 类 号：F810.42[经济管理—财政学]