契约的演进:以个体商业代扣代缴营业税为例的分析

The Evolution of Contract: A Case Study

本文以个体商业代扣代缴营业税的演变为例,分析一种具有独特中国特征的中国制度变迁方式,其中政府与私人的博弈以及私人与公有经济组织的竞争构成该过程的两个关键环节。分析表明,在制度演进问题上,既有的制度需求框架存在着重大的缺陷,契约演进论则可以作为一种替代性的选择。

Paying sales tax in private business has taken great changes. This paper takes it as the instance to explore the Chinese way of institutional change, in which the two essential links refer to the game between the government and individuals and the competition between individuals and public owned economic organization. The discussion indicates that there is a fatal deficiency in the present institution demand theory, and that contract evolution theory forms an alternative.