征税权的经济分析

【作者】 谭承友；

【导师】 武振荣；

【作者基本信息】 西南财经大学 ， 财政学， 2005， 硕士

【摘要】 一、论文研究的目的和意义 一、论文研究的目的和意义 征税权是非常重要的。世界各国财政收入中税收所占比例一般在90%以上的事实即可说明此点。 关于中国税务机构进一步改革方向的争论引起作者的注意,循此争论,追溯 1994 年改革的原因,结果找到了征税权这一源头。 中国税务机构不断增强,但是中央财政却在不断弱化,这是一种非常明显的矛盾。这一矛盾,比较合理地解释了 1994 年税务机构改革的原因,虽然这一改革主要是由于财政体制方面的问题,但是征税权不明晰导致的财政收入的不确定性也是重要原因:不明晰的征税权导致中央财政收入受到侵蚀,中央财政困难不断加剧的后果。 当前对于税务机构是否合并或保持分设的争论,没有以征税权为核心展开,对于征税权问题没有予以足够关注。本文提出中国税务机构改革的一个非常重要的方面就是政府间征税权的实现方式问题。征税权的设置是一个制度问题。从征税权的实现方式探讨税务机构改革,就是从制度的角度思考问题。遵循制度分析的思路能够更准确把握税务机构改革发展的方向。 作者认为,征税权的明晰程度与财政收入的不确定性有关,即部分财政风险是由征税权的不明晰造成的。因此本论文研究的目的在于:通过征税权结构的选择降低财政收入风险,提高财政的健全程度,提高财政运行效率。税务机构改革的方向,从征税权的角度可以得到比较彻底的说明。税务机构改革的深层次问题可望从征税权出发得到稳妥的答案。 作者认为合并论者的论据没有可靠的基础。因为世界各国机构分设的国家征税成本并不高,中国的征税成本在分设情况下完全可能降下来,而且征税成本正在下降。21994 年机构改革时国家提出不要一分钱为地方代征税收,但是没有一个地方政府接受这种优厚的条件。从这个事实可以看出地方政府对于独立征税的强烈偏好。从这里,可以得出一个结论:独立征税具有增强财政自治程度的价值。税务机构分设的国家,也存在机构之间的协调问题,他们没有提出税务机构合并的主张,可能与尊重地方财政自治权有关。我并不是要顽固地为机构分设辩护,我相信,机构分设不是一个永恒合理的作法。作者只想得到一个合理的解释,一个更具有前瞻性的答案。作者希望财政体制能够稳健地运行,希望中央与地方都通过规范的行为高效率筹集公共收入。二、论文的基本思路和逻辑结构本文主要从影响财政体制的运行效率以及稳健程度的角度考察征税权,从而找到实现一定财政体制的最佳征税权结构。1994 年以前税务机构增强的趋势与中央财力下降的趋势,表明征税权的模糊带来的危害。当前中国征税权仍然存在不明晰的地方,应该通过改革加以解决。从征税权的角度出发,本文为地方的征税权辩护(反对中央集权制的政府征税权),也为中央的征税权辩护。主张各负其责,反对混合、模糊的征税权分配—地税管征税,国税管稽查;消除税务人员的双重忠诚,尊重财政自治。三、论文的研究方法一切从实际出发,坚持实事求是,是马克思主义辩证唯物主义和历史唯物主义的最基本的方法论要求。本论文在很大程度上运用了规范分析的方法,强调从制度视角来看待财政现象更能符合经济现实,能够更准确地反映这种现实的新经济学思潮的观点。相对于布坎南限制征税权、鼓励财政自治与税收竞争之思路,和马斯格雷夫防止过度竞争,以至过度降低公共产出水平的思路,本文的思路是明晰征税权,认为明晰征税权即在中央与地方之间合理划分3征税权对于提高财政健全程度,提高财政体制运行效率具有重要意义。本文假定政府的征税权受到纳税人之约束,此外纳税人还要关心,如何在政府间分配征税权以最小化税收成本。四、论文的内容本论文共四章,可以分为两部分即理论部分与实践部分。其内容与观点分别是:第一部分是理论部分,包括第一章与第二章,主要回答与征税权的产生与征税权结构相关的一些问题。提出研究征税权的一些基本概念与理论工具。首先考察西方经济学的观点,个人需要公共产品,但是私人提供公共产品由于免费搭车导致公共产品供给不足,或者由于通过自发交易提供公共产品的费用太高,只能通过集中的机制即建立政府并赋予征税权强制向个人征收公共资金以提供公共产品。接着从马克思主义的角度对上述理论进行了一定的批评,指出其缺乏历史性以及具有主观主义的色彩。关于征税权的性质,笔者根据产权的规定性,认为产权是一种权力,可以运用产权分析税收制度,从而征税权可以视为一种产权。接着分析征税权的结构;然后从征税权与委托代理关系,征税权与税收成本的关系等方面分析征税权。第二章讨论征税权结构的选择。首先对于中央与地方在征税权方面的各自优势进行考察。第二节探讨征税权与财政自治的关系。首先给出财政自治的概念,指出财政自治是一个具有普遍性的概念。接着探讨财政自治的价值,提出间接衡量财政自治价值的方法,即购买法与比较法。讨论从征税权实施财政自治的途径。第三节考察财政健全与征税权的关系,提出征税权的明晰程度与税收收入的确定性具有密切关系以及征税权与财政收入风险水平关系的命题。第四节综合前面的内容,提出?更多还原

【Abstract】 The power to tax is very important. Marshall,the American lordchancellor of the case Mike Colloch vs. Maryland once said " the powerto taxes concerns the power to destroy ". Confucius says "tax tyranny ismore violent than tigers ". With the beginning of the 1990s since the eighties in china, taxinstitutions were strengthening constantly, while the state revenue wasweakening, which was a kind of very obvious contradiction. Thiscontradiction indicates that the normal system was greatly influenced byunofficial system. Questions of the financial system should be listed asmain reasons of tax organization reform in 1994, but low actualoperational efficiency of fiscal revenue system should be an importantreason, too. The trend which the tax organization was being strengthened andcentral financial resources being corroded before 1994 shows that thefuzzy power to tax would results to fiscal risk. Though the centralauthorities try their best to take the control of tax organizations, but fuzzypower to tax undermined these kinds of measure, or this kind of methodcosts too much. The uncertainty of fiscal revenues has close relations with distinctdegree of the power to tax. Unofficial tax collection and managementprove disparity exists in legal structure and real operation conditions ofthe formal power to tax. In other words the power to tax at that time wasin the fuzzy state. What the indistinct power to tax brings is that centralfiscal revenues is weakened, and the constant accumulation of this kind ofsituation is an important reason aggravating the difficulty of staterevenue . Setting up tax organization separately makes the problem of powerto tax outstanding. The dispute of whether amalgamating or keepingseparate of tax organization at present, does not regard the power to tax asthe core problem or have not given enough concern about it. A veryimportant respect of proposing China’s tax administrative structurereform of this text is a realization way question of the inter-governmentalpower to tax. The establishment of the power to tax is a system question.Probe into the administrative tax structure reform from the realizationway, but ponder over the question in terms of system. System analysescan hold tax direction, organization of reform and development accurate. According to the features of property right, the author thinksthe property right may be a kind of power, and can use the propertyright theory to analyse the tax system, propose the power to tax canbe regarded as a kind of property right. This text discusses the tax administrative structure reform from thedisposition of the power to tax, and advocates the distinct power to tax.So the author supports the scheme of separately setting up taxadministrative structure on the whole. Chinese taxation cost is dropping, while the efficiency of thetaxation is rising; through the reform of paying taxes, dropping of payingcost can be expected, too, and there is no reason not to think so. In fact, the rising of the taxation cost in the past mainly resultedfrom local governmental choice. The country proposed not needing onefen to take the place of and solicit the tax revenue for the locality at thetime of the administrative structure reform of 1994, but none of localgovernments accept such munificent condition .We can find out from thisfact the strong partiality of the local government to levying taxesindependently. From here, I think I can draw a conclusion: Financialautonomy or independent finance have important value. Author propose the way of separately setting up organization canreduce tax cost, thus the optimal theory of separately setting uporganization can be established The organization all around the world setup separately but with low tax cost has explained this; And the taxationcost and paying taxes cost of China is all dropping; These two pointsmake the optimal theory of amalgamating organization lose heavy basis. This thesis has used the normal analyses to a great extent,emphasize the view of new institutional economics: from systemangle financia更多还原