缺失治理资源的乡村权威与税费征收中的干群博弈——兼论乡村社会的国家政权建设

The Lack of Governance Resources and the Game between Cadre and Peasants in Collecting Taxes and Fees

农业税费的征收不仅是国家权力的表征 ,同时也是国家汲取资源的一种方式 ;而税 费上缴既是农民对国家治理权力的认可 ,同时又是对这种认可的一种经济表达。然而 ,在 一些地方 ,部分农民却把税费的上缴视为一种用以保护他们自身权益的工具 ,即运用经济 方式来达成非经济的目标。当乡村组织失去了强行征收税费的能力时 ,面对农民的这种 非经济诉求 ,便转而运用非正式的权力方式与那些尚未完成税费上缴任务的农民展开博 弈。在这种博弈中 ,我们可以清楚地意识到 ,随着农民“社会契约”意识的日益增长 ,一些 地方的基层政权和村级组织正面临着缺失治理资源的困境。

Collecting agricultural taxes and fees is not only a symbol of state's governance power, but also a basic way of state to abstract resources, while turning in taxes and fees is both peasant's admittance to governance power and the economic expression of this admittance also. However, in some regions a few peasants regard turning in taxes and fees as a tool to protect their rights and interests, utilizing economic resources to pursuit uneconomic aims. While village organisms have lost the capacity of collecting taxes and fees forcibly, and turn to utilize informal connection principal to make game with those peasants who did not fulfill tax and fee in order. Through this game, we can easily see that some local foundational governments and village organisms are facing the dilemma of lack of governance resource with the increasing steadily peasant's “social contract' sense.