两种福利模式下的中西税权控制

Comparison and Reflection:Control of Power to Tax in Welfare Models of China's Mainland and Developed Countries

西方发达国家的税权因应社会需求不断膨胀,从而引发了"福利法治国危机"。而中国在"单位型福利模式"的政策指引下,税权亦严重失范,但其问题更多地存在于公共支出柔性强、结构不合理等方面;因此,从宏观的比较视野观之,中西都面临着税权的有效规范与控制问题,但方法却是迥异的:西方欲通过控税实现"福利国"改造;中国则应以控税的方式探求适合自己的福利模式。

The power to tax expands continually due to the increase of social demands in developed countries, which evokes ＂welfare state crisis＂. In China's Mainland, guided by the policy of ＂unit-based welfare system＂, the power to tax has also shown a serious problem of anomie, mainly caused by the flexible management and unreasonable structure of public expenditure, though. So by macroscopical comparison, we can find that China's Mainland and western developed countries confront the tasks of standardization and control of the power to tax, however, by different means. The western developed countries want to reform ＂welfare state＂ through tax control, while China's Mainland＇s tax control aims to establish a suitable welfare model.