【作者】 王远伟；

【导师】 孙钢；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 自改革开放以来,特别是进入新世纪后,中国的社会政治经济结构无时无刻不在发生着深刻的变化,改革已经进入关键期,进一步深化转型不可避免,而中国多元化的利益结构已然形成,但社会利益分化和利益结构调整仍然是今后社会转型过程中的重点和难点。因此目前以行政性、结构性、市场性为特点的部委、地方政府、行业协会、企业等利益集团还会在这一社会大背景下深刻发展,但是他们已经能够主动或者被动的干预当前决策者的整个政策运行过程。税收政策是一类特殊的公共政策,它的特殊之处就在于其政策影响的广度和深度是其他类型的政策所无法比拟的,所以它是政府当前最为重要的、也经常使用的政策方式之一。从税收政策的收入职能和调控职能来看,它的出发点和着眼点都集中在一个“利”字上,而“利”本身就是利益集团的核心所在,因此税收政策的任何微小变动都会让利益集团的神经立刻警觉起来。伴随着中国30多年的市场化改革,各种利益集团已经在税收政策过程中烙上了深深的印迹,不论在税收政策的酝酿、制定还是执行阶段,我们都可以看到利益集团活动的身影。因此税收政策和利益集团是本文的两个主要题眼,而撰写本文的目的就是挖掘隐藏在两者背后的内在联系,关于税收政策和利益集团的分别研究,就目前的国内外现状来看也都可以车载斗量了,或许我们可以从他们的著作中寻找出对税收政策和利益集团之间联系的只言片语来,但是真正系统的对其进行研究的文章或著作,国外还是有一些,而在国内可能这类研究则是寥若晨星了。但是正如托尔斯泰曾说,正确的道路是这样：吸取你前辈所做的一切,然后再往前走。所以搞研究不是闭门造车,只有全面掌握了前辈学者的研究成果,我们才可能最终结出丰硕的果实,本文按照税收政策的过程,即按照税收政策的酝酿、制定、执行阶段为主线,围绕着利益集团如何影响税收政策过程这一论题展开研究,以期得到规范利益集团影响税收政策的思路。本文共由6章构成。第一章为绪论,提出针对利益集团影响税收政策的研究背景并分析研究意义,然后分析目前国内外的研究现状,继而归纳研究思路、构建基本框架,最后列出论文的研究方法并提出论文的创新点与不足。第二章为利益集团影响税收政策过程之理论分析,主要从利益集团影响税收政策的核心：利益集团理论；作为公共政策之一：税收政策理论；利益集团影响税收政策的制度和制度体系；利益集团影响税收政策的价值取向和心理学理论四个方面进行理论基础奠基。第三章为税收政策酝酿阶段一一税收政策问题的产生及利益集团在其中的影响,首先阐述了税收政策问题的出现和根源,继而从博弈论的视角分析对利益集团或集团联盟参与税收政策制定的进入动力进行分析,最后针对不同类型的利益集团在促进税收政策问题出现中的具体影响展开分析。第四章为税收政策制定过程(合法化过程)中的利益集团影响,首先对中国目前的税收政策制定流程进行具体分析,然后以博弈论为基础对税收政策制定中利益集团的影响进行理论分析,最后对中国税收政策制定过程利益集团的关注点和影响展开具体分析。第五章为税收政策执行过程中的利益集团影响,首先从利益集团影响税收政策执行的原因；利益集团执行税收政策的效果；税收政策执行中利益集团参与主体等方面进行一般综述,然后就企业型利益集团和地方政府对税收政策执行过程的具体影响分别展开研究。第六章构建规范利益集团影响税收政策过程的思路,主要从税收政策酝酿、制定和执行三个方面提出制度建设和具体办法,同时还提出了一些规范利益集团行为的折衷性措施,以期削弱利益集团负面的影响,使其能发挥促进中国税收政策过程的正面效应。由于关于利益集团对税收政策影响的研究目前还是一个空白,所以在税收政策的酝酿、制定和执行过程中可能还有一些没有论及到的地方,此外利益集团对税收政策过程的影响是一个不断发展的动态过程,特别是在中国社会政治经济的转型期之内,利益集团的影响手段在不断的更新发展,再加之中国政治制度建设的不断改革完善,因此可以看出关于利益集团对税收政策过程的影响分析是一个不断更新的研究过程。更多还原

【Abstract】 Since the reform and opening, especially after entering the new century, social political and economic structure of China has been under profound changes all the time, the reform has entered a critical period, the transition is inevitable. China already formed diversified structure of interest, but the adjustments of diversified structure of interest are still the focus and difficulty in the process of social transformation in the future. Therefore, the current ministries, local governments, industry associations, companies and other interest groups will develop through this background in this society, but they have been able to intervene actively or passively decision-makers for the policy of running processes.Tax policy is a special kind of public policy based on large rage effects on other types of policies. It is one of most important and often used policy for the current government. From the basic revenue functions and control functions perspective, it focuses on interest and which is the fundamental for any interest group. Therefore, any slight change in tax policy would allow interest groups immediately alarmed. Along with China30years of market-oriented reforms, various interest groups have left their mark through the tax policy process, regardless whether making, the development or implementation phase of tax policy.Tax policy and interest groups are the two major topic in this paper, and the purpose of this writing is to investigate hidden intrinsic link between tax policy and interest groups. There are many previous studies related to the relationship between tax policy and interest groups. However, only a few of foreign studies systematically investigate in to this topic, and barely any research of this kind is done in China. As Leo Tolstoy once said,"The right path is this:learn from what your predecessors have done, and move forward. Therefore, we need to study prior research in order to move forward. This paper is based on the process of tax policy, which is in accordance with the brewing, development, implementation phase of the main line, and also study around how the interest groups affect the process of tax policy. Hopefully, we can find some ideas about regulating interest groups’impact on tax policy.There are six chapters in this dissertation. The first chapter is introduction, introduce the background influence of interest groups and significance of tax policy, also analyze the current status of research at home and abroad, in order to summarized their ideas, build the basic framework, listed research methods miss point and innovation of this paper.The second chapter provided theoretical analysis for the impact form interest group on the tax policy process. There are mainly aspect of theory.interest group theory, which is the core to explanation for interest groups’impact on tax policy; tax policy theory, as one of public policy interest groups affected system and institutional system of tax pol icy; values orientation and psychological theory for those interest groups influence the tax police.The third chapter states the problems and impact from interest groups of taxpolicy in the taxpolicy embryonic stage. First, the paper states the tax policyissues and basic causes; and then, from the game theory prospect of vi ew, analyze the ma in motivations for interest group or coalition that participating in the tax pol icy making; at last, interest groups for different types of tax policy in promoting the specific problems affecting launched elaborate.The forth chapter discussed the impact of interest groups in the tax policy making process (legalization process). The chapter starts with sorting the development process of China’s current tax policies, and then investigate the impact from interest group the formulation of tax policy on the basis of game theory; finally, provides a detailed analysis tax concerns and impacts of interest groups in the tax making process.The fifth chapter is about impact of interest groups in the tax policy implementation process. The chapter start with the reasons that interest group influence the implementation tax policy, the results of the implementation of tax policy for interest groups, and a general review about interest group participates in the tax policy implementation. Also, the specific impacts of corporation interest groups and local governments on tax pol icy were discussed respectively.Chapter Ⅵ established the logic for standardizing interest groups influence in the process of tax policy, primarily gave detai led suggestion about practical methods and system construction on both the implementation and making perspectives of tax policy. Moreover, a number of suggestion for transitional method, that regulate the behavior of interest groups to undermine the negative impact, was provided. Hopefully, it would play a positive effect on promoting the Chinese tax policy process.As the area of research about the interest groups’ impact on tax policy currently is still a blank, so topics about formulation and implementation process of tax policy may have issues that have not been studied. in addition to the impact of interest groups on tax policy is an ongoing process dynamic process of development, especially in this economic and political transaction period of China. The means that interest groups influence the tax policy are constantly updated, coupled with the continued reform of China’s political system construction, so it can be seen that the analysis of the interest groups impact on the tax policy is constantly updating process.更多还原