职业足球“侧自律”人工成本治理模式的困境及其破解

On the Dilemma and the Solution about the “Laying Emphasis on Self-discipline” Labor Cost Management Mode in the Professional Football

行业自律与税收征管是高额人工成本治理的2大工具,不可偏废。然而,聚焦规制实践,在职业足球领域运行着"侧自律"模式,业已陷入心余力绌的困境。通过考察困境演化的阶段及其表征发现,长期困扰中国足协的规避行为,内因是职业足球俱乐部的经济民主权与中国足协的社会管理权处于失衡情态,外因在于信息严重不对称局囿了行业协会监管能力的发挥空间;在"侧自律"治理模式下,税收征管职能过度限缩,使得中国足协希望借助涉税违法信息公示,搜集所需监管信息的尝试可行性较低,如若移植影视业的"侧征管"模式,又会呈现执法手段正当性不足的缺憾,而且,集中性暴发的涉税违法信息或将引发对于职业足球竞争秩序影响未必可控的风险;中国足协与税务机关各自能力的"局限性"与"互补性",决定了行业自律与税收征管其中任何一方功能的实现都高度依赖于另一方功能的良好发挥。是故,建议中国足协与税务机关构筑以合理人工成本标准一体化为法法衔接中枢的"均衡协作"治理模式,并在程序法治、优化行业规则和税收征纳合作方面尝试制度重塑与创新,如此才是破解困境的因应之道。

Industry self-discipline and tax management are two kinds of governance tool for high labor cost management,neither can be neglected. But focusing on the regulation of unreasonable labor costs,there is a mode in the professional football field,which are named'laying emphasis on self-discipline',and had fell into a reflection on the source of the dilemma. By examining the stages and characteristics of dilemma evolution,and then we find:firstly,the avoidance behavior has immanent cause and external condition. Secondly,under the model of'Laying emphasis on self-discipline',the attempt to use tax authorities to provide the regulatory information it needs is less feasible,and if transplanting the model of'Laying emphasis on tax collection and management',the legitimacy of law enforcement means will be insufficient. Thirdly,due to the 'limitation' and 'complementarity' of the respective capacities of CFA and tax authorities,the implementation of either party’s functions is highly dependent on the good performance of the other party’s functions. Therefore,it is suggested that CFA and tax authorities to build a 'equilibrium coordination' governance model,which put the integration of labor cost reasonable standard as the center of law-method connection,and trying to reshapeand innovatethe rules,and thatistheanswerto thecrisis.