合作与强制:财政收入征收的伦理演变和趋向调整

Cooperation and coercion: evolution in ethics and trend adjustment in fiscal revenue collection

财政收入的征收有合作和强制两种最基本的伦理手段。合作是建立在生存伦理基础上自愿开展的;强制是建立在竞争伦理基础上非自愿开展的。不过,合作与强制并没有严格界限,相反,基于共同发展理念,两者出现了融合,形成了"强制合作"的收入获取方式。自"十二五"以来,我国改革转轨与协调稳定的矛盾变得突出,现行的主要依赖强制维持财政收入高增长的征收方式,不仅无法破解此矛盾,更有可能加剧矛盾。因此,应通过扩大未来影响、改变作用条件和强化教育手段等,减少财政收入征收中的强制成份,增加合作成份,实现强制合作,以构建有利于化解矛盾、实现包容增长的财政收入征收伦理关系。

Cooperation and coercion are the two ethical basis for collecting fiscal revenue. Cooperation is voluntarily undertaken on the basis of survival ethics extending from ritual performance to all aspects of public life. Coercion is non-voluntarily undertaken on the basis of competitive ethics by expanding from winning in an external competition into the zero-sum game of winner-take-all. However, there is no strict boundary separating the two. Instead, based on the concept of common development, the two join forces and often forge a ＂compulsory cooperation＂ mode of revenue collection. Since the 12th 5-year-plan, the contradiction between China＇s reform and needs for stability has become prominent. The current mode of relying mainly on coercion to maintain high growth in fiscal revenue collection not only cannot solve this problem but may actually exacerbate it. Therefore, we should reduce the compulsion element in tax collection and increase the cooperation element, through expanding future impact, changing conditions and strengthening education, thereby defusing tension and realize inclusive growth.