税收征管中寻租行为的机理及对策分析

Analysis on Mechanism and Countermeasure of Rent-seeking Behaviours in China's Tax Administration

税收征管领域是容易出现寻租行为的领域。文章用模型与图形分析方法识别认知税收征管实践中各种表现形式的寻租,从寻租对社会福利造成的损失和寻租的自我膨胀两个维度,揭示寻租的社会危害并分析论述征纳双方寻租的结盟共谋与自然循环。文章结合寻租理论和征管实践,引出对征管领域寻租行为分类和危害的条理化认识,并就如何从优化制度供给入手防范和清除税收征管领域的寻租行为,为消解征纳寻租交易的制度建设提出了五个方面的建议。

The rent-seeking behaviours easily occur in the field of tax administration in China. This paper uses the model and graphical analysis method to recognize and perceive various forms of rent-seeking behaviours in tax administration practices. From two dimensions such as the social welfare loss caused by rent-seeking and the ego-inflation of rent-seeking, it reveals the so-cial hazards of rent-seeking and analyzes the allied collusion and natural circulation of rent-seeking between administrator and renter. The innovation point of this paper is to combine rent-seeking theory with tax administration practices to make an in-depth probe in a step-by-step manner. Thereby, it introduces the logical understanding on the classification and the hazards of rent-see-king behaviours in the field of tax administration. This helps to urge top concern and discussion on how to prevent and get rid of the rent-seeking behaviours in the field of tax administration from the perspective of optimal institutional supply. Finally, the pro-posals on institutional construction are provided to prevention against the rent-seeking behaviours.