税收治理秩序变迁的逻辑——论依法治税与任务治税

Analysis of Transition of Taxation Governance Order——Based on Two Different Logic of Tax Allocation:by Requirement or by Law

财政资源汲取能力是国家能力的重要组成部分,而现代国家的财政汲取能力需要好的税收治理秩序。本文基于国家征税逻辑与纳税人遵从度两个维度,构建了一个描述税收治理秩序转变的模型,并运用博弈论探讨了"任务治税"与"依法治税"两种税收治理秩序形成的原因及过程,指出我国税收治理秩序要实现"任务治税"向"依法治税"的转变,首先需要的是政府遵守征纳之间的权责边界,并通过社会共识的形成以改变博弈各方的成本收益函数。

The extractive capacity for fiscal resource is an important part of state capacities. An advanced taxation governance order is necessary for modern states＇ extractive capacity. Based on two dimensions — state＇s logic for levying tax and taxpayers＇ compliance, this paper develops a framework which depicts the transition of taxation governance order. Through the game theory, it also discusses the transition reasons and progress from governance by task to governance by law. For achieving such transition in China, it is necessary to comply with the boundary between government and taxpayers and build social common view to change the cost-benefit functions of each side.