强制和权宜对中国税制变迁的影响

Coercion and Expediency:the Influence on the Vicissitudes of Tax System of China

在中国的税制变迁中,不断变化的目标背后相同的变迁理念是强制和权宜。在税制演进中的强制是指哈耶克式的不可预期且个人行动受制于他人意志的强制。在这种强制下不仅对税收遵从和运行成本形成负面影响,而且从长期看,使税制优化目标无从选择的同时,更为严重的是对根本社会政治制度的恶劣影响。而由于权宜所具有的时效性,在缺乏一般规则约束的制度背景中,税制变迁很容易走向权宜。权宜性税制变迁确实能带来短期效益,但从长期看,却极大地破坏了制度的有序衍生,影响社会的长期有序性。

The goals of the vicissitudes of tax system of China gradually change, but its immovability is coercion and expediency. The coercion of the vicissitudes of tax system is Hayek＇ s that is unpredictable and individual activity is enslaved to the others＇ volition, and it will influence not only tax compliance and the costs of run but also, in the long - term, the options of the goals of optimum taxation system. Furthermore, it influences ultimate system of politics in the background of system that is short of restriction of general rules, the short term effect of expediency makes it easy that the vicissitudes of tax system gradually turn into expediency. In the long - term it drastically destroys the vicissitudes of tax system and the order of society.