發(fā)布時(shí)間：2018-03-07 18:08

  本文選題：國(guó)家治理　切入點(diǎn)：社會(huì)組織　出處：《中央財(cái)經(jīng)大學(xué)》2015年博士論文　論文類型：學(xué)位論文

【摘要】：推進(jìn)國(guó)家治理體系和治理能力的現(xiàn)代化是黨的十八屆三中全會(huì)全面深化改革的總目標(biāo),實(shí)現(xiàn)政府、市場(chǎng)與社會(huì)的良性互動(dòng)和社會(huì)和諧發(fā)展是實(shí)現(xiàn)國(guó)家治理體系和治理能力現(xiàn)代化的必要基礎(chǔ)。財(cái)政作為國(guó)家治理的基礎(chǔ)和重要支柱,社會(huì)組織作為國(guó)家治理的重要一極,如何利用有效的財(cái)稅政策推動(dòng)社會(huì)組織的健康發(fā)展對(duì)于完善國(guó)家治理體系、深化財(cái)政分權(quán)化改革、提升國(guó)家的治理能力至關(guān)重要。從本質(zhì)上講,財(cái)政首先是一個(gè)政治問(wèn)題,其次才是一個(gè)經(jīng)濟(jì)問(wèn)題。從各國(guó)的實(shí)踐來(lái)看,政府與社會(huì)組織的關(guān)系是影響一國(guó)社會(huì)組織財(cái)稅政策制定與執(zhí)行的關(guān)鍵。而政府與社會(huì)組織關(guān)系的好壞很大程度上取決于政府赤字壓力的增大。因此,政府財(cái)力的有限、決策者的支出偏好會(huì)嚴(yán)重影響政府對(duì)社會(huì)組織的扶持力度與方向。改革和創(chuàng)新現(xiàn)有的社會(huì)組織財(cái)稅政策,必須立足于中國(guó)國(guó)情,結(jié)合社會(huì)組織的發(fā)展現(xiàn)狀和現(xiàn)有財(cái)稅體制,從宏觀的、全局的、戰(zhàn)略的高度抓住改革中存在的主要矛盾,從靜態(tài)和動(dòng)態(tài)兩個(gè)維度對(duì)社會(huì)組織財(cái)稅政策的政策效果做出科學(xué)的預(yù)測(cè)與評(píng)估,從社會(huì)治理、資源配置、收入分配、政府職能轉(zhuǎn)變、財(cái)政可持續(xù)等各方面對(duì)社會(huì)組織財(cái)稅政策進(jìn)行整體性和系統(tǒng)性的改革,以確保財(cái)稅政策的協(xié)同性、統(tǒng)一性、穩(wěn)定性和持續(xù)性,促進(jìn)社會(huì)組織的發(fā)展,實(shí)現(xiàn)政府、市場(chǎng)與社會(huì)三者的有機(jī)結(jié)合。本文研究的理論意義在于:第一,將社會(huì)組織作為國(guó)家治理的重要一極,重新定位中國(guó)社會(huì)組織的財(cái)稅政策;第二,探索促進(jìn)政府與社會(huì)組織間的良性互動(dòng)模式;第三,從靜態(tài)與動(dòng)態(tài)兩個(gè)維度研究有利于中國(guó)社會(huì)組織發(fā)展的財(cái)稅政策;研究的現(xiàn)實(shí)意義體現(xiàn)為:第一,有助于強(qiáng)化社會(huì)組織的自我治理能力,提高整個(gè)社會(huì)的資源配置效率;第二,有助于實(shí)現(xiàn)政府職能的轉(zhuǎn)變,降低了政府提供公共服務(wù)的交易成本;第三,有助于激發(fā)民間捐贈(zèng),實(shí)現(xiàn)第三次分配;第四,有助于推進(jìn)我國(guó)財(cái)稅體制的全面深化改革。本文按照“理論分析——實(shí)證分析(1)——政策建議”的框架思路,共分為八章三部分。其中,第一部分是第一至三章,為理論分析階段,第一章的主要內(nèi)容是闡述完善社會(huì)組織財(cái)稅政策的研究背景與意義、概念界定與研究范圍的選擇、研究思路及主要研究?jī)?nèi)容。第二章主要是對(duì)現(xiàn)有的國(guó)內(nèi)外文獻(xiàn)展開(kāi)系統(tǒng)性的梳理,提出了社會(huì)組織財(cái)稅政策的理論依據(jù),即政府與社會(huì)組織的關(guān)系理論、資源配置理論、收入分配理論以及稅基界定理論;概括了社會(huì)組織財(cái)稅政策的職能定位與工具選擇;從社會(huì)組織自治力、資源配置、收入分配、政府職能轉(zhuǎn)變以及稅基損失五個(gè)維度對(duì)現(xiàn)有關(guān)于社會(huì)組織財(cái)稅政策效應(yīng)的研究進(jìn)行了歸納與總結(jié)。第三章首先介紹了國(guó)家治理理論,論述了社會(huì)組織在國(guó)家治理體系中的作用,闡明了財(cái)稅政策作用于社會(huì)組織發(fā)展的傳導(dǎo)機(jī)制;其次,提出了中國(guó)社會(huì)組織財(cái)稅政策的著力點(diǎn),明確了社會(huì)組織財(cái)稅政策的職能定位;最后,提出國(guó)家治理視角下中國(guó)社會(huì)組織財(cái)稅政策需要處理好的幾個(gè)關(guān)系。第二部分是第四至六章,為實(shí)證分析,這部分通過(guò)運(yùn)用規(guī)范分析、實(shí)證分析以及比較分析的方法為社會(huì)組織財(cái)稅政策的制定提供了充分的論據(jù)。第四章首先對(duì)中國(guó)社會(huì)組織的歷史演變與發(fā)展現(xiàn)狀進(jìn)行了較為詳細(xì)的闡述,在此基礎(chǔ)上提出了制約社會(huì)組織發(fā)展的五個(gè)瓶頸——社會(huì)組織的立法層次不高、社會(huì)組織的能力建設(shè)嚴(yán)重不足、雙重管理體制限制了社會(huì)組織的準(zhǔn)入門(mén)檻、各類社會(huì)組織的總體結(jié)構(gòu)不平衡、社會(huì)組織籌資渠道不暢;其次對(duì)目前中國(guó)社會(huì)組織所享有的財(cái)稅政策進(jìn)行了梳理與歸納,得到的基本結(jié)論是:扶持社會(huì)組織發(fā)展的財(cái)稅政策缺乏制度的頂層設(shè)計(jì);財(cái)政扶持沒(méi)有立足于社會(huì)組織的發(fā)展現(xiàn)狀和公民對(duì)公共產(chǎn)品的需求;現(xiàn)有的稅收優(yōu)惠激勵(lì)作用有限,不利于提高資源配置效率和激發(fā)民間慈善;政府財(cái)政扶持政策可能導(dǎo)致社會(huì)組織的使命漂移,產(chǎn)生逆向激勵(lì)。第五章是對(duì)第四章的部分論斷進(jìn)行實(shí)證檢驗(yàn),分別從社會(huì)組織個(gè)體與地區(qū)兩個(gè)維度來(lái)考察社會(huì)組織財(cái)稅政策的政策效果。在考察財(cái)政補(bǔ)助對(duì)社會(huì)組織個(gè)體行為的影響上,本文選擇了47家獲得政府補(bǔ)助的公益性基金會(huì)2007-2013年的非平衡面板數(shù)據(jù)作為研究對(duì)象,分別運(yùn)用固定效應(yīng)模型與隨機(jī)效應(yīng)模型從籌資與提供公共產(chǎn)品/服務(wù)兩個(gè)方面研究財(cái)政補(bǔ)貼政策對(duì)社會(huì)組織組織行為的影響,Hausman檢驗(yàn)支持了隨機(jī)效應(yīng)的模型假設(shè),實(shí)證結(jié)果表明直接性財(cái)政補(bǔ)貼政策是把雙刃劍,它一方面在強(qiáng)化社會(huì)組織能力建設(shè)方面發(fā)揮著非常重要的作用,有助于強(qiáng)化社會(huì)組織公共產(chǎn)品/服務(wù)的供給能力;另一方面,直接性的財(cái)政補(bǔ)貼政策能夠?qū)ι鐣?huì)組織的捐贈(zèng)籌資產(chǎn)生明顯的擠出效應(yīng),抑制基金會(huì)籌資的努力,加劇了基金會(huì)對(duì)政府補(bǔ)貼的財(cái)政依賴。在對(duì)政府補(bǔ)助收入進(jìn)行分類的基礎(chǔ)上,限定性政府補(bǔ)助對(duì)社會(huì)組織的捐贈(zèng)籌資產(chǎn)生的擠出效應(yīng)要弱于非限定性政府補(bǔ)助,而對(duì)社會(huì)組織提供公共產(chǎn)品/服務(wù)能夠產(chǎn)生正向的影響。估計(jì)結(jié)果表明,限定性政府補(bǔ)助的政策效應(yīng)要優(yōu)于非限定性政府補(bǔ)助政策。在研究政府扶持對(duì)中國(guó)地區(qū)間社會(huì)組織發(fā)展的影響上,本文選取2000-2013年中國(guó)大陸28個(gè)省、直轄市、自治區(qū)的社區(qū)服務(wù)機(jī)構(gòu)數(shù)據(jù)作為研究對(duì)象,分別對(duì)其進(jìn)行靜態(tài)面板分析(支持固定效應(yīng)假設(shè))與動(dòng)態(tài)面板分析(系統(tǒng)GMM)。兩種模型的實(shí)證分析均表明政府扶持會(huì)對(duì)社區(qū)服務(wù)組織的發(fā)展產(chǎn)生正向的影響,這意味著政府在扶持社會(huì)組織發(fā)展的過(guò)程中發(fā)揮著舉足輕重的作用,各地社會(huì)服務(wù)經(jīng)費(fèi)支出的巨大差異會(huì)導(dǎo)致社區(qū)服務(wù)組織在地區(qū)間發(fā)展的不平衡。此外,動(dòng)態(tài)模型的估計(jì)結(jié)果表明前一期的社區(qū)服務(wù)組織密度對(duì)當(dāng)期社區(qū)服務(wù)組織密度影響非常大,前定變量對(duì)被解釋變量的影響會(huì)進(jìn)一步加劇社區(qū)服務(wù)組織地區(qū)間發(fā)展不平衡的態(tài)勢(shì)。第六章主要列舉了目前各國(guó)關(guān)于社會(huì)組織的財(cái)政補(bǔ)貼政策、政府購(gòu)買服務(wù)政策、稅收減免優(yōu)惠政策、捐贈(zèng)扣除政策以及稅收規(guī)制政策。除了美國(guó)等少數(shù)發(fā)達(dá)國(guó)家外,大多數(shù)國(guó)家目前主要采取生產(chǎn)方補(bǔ)貼的財(cái)政補(bǔ)貼方式,且財(cái)政補(bǔ)貼政策工具存在較強(qiáng)的靈活性和適應(yīng)性。然而,隨著績(jī)效工具的引入以及財(cái)政補(bǔ)貼由生產(chǎn)方補(bǔ)貼向消費(fèi)方補(bǔ)貼轉(zhuǎn)變,工具的創(chuàng)新并未能有效地推動(dòng)社會(huì)組織的發(fā)展,反而對(duì)社會(huì)組織的發(fā)展帶來(lái)了新的挑戰(zhàn),同時(shí)也在一定程度上加劇了營(yíng)利企業(yè)與社會(huì)組織在爭(zhēng)取客戶上的競(jìng)爭(zhēng)。赤字壓力會(huì)使政府減少生產(chǎn)方補(bǔ)貼的規(guī)模,調(diào)整項(xiàng)目支出的結(jié)構(gòu),通過(guò)引入社會(huì)資本、發(fā)展公私合作伙伴關(guān)系可能會(huì)對(duì)社會(huì)組織的發(fā)展帶來(lái)新的契機(jī)。政府向社會(huì)組織購(gòu)買服務(wù)需要有健全的法律體系和系統(tǒng)的操作指南作為制度支撐和方法論指導(dǎo),合同各方責(zé)任的明確以及項(xiàng)目管理的規(guī)范化對(duì)于購(gòu)買服務(wù)的順利開(kāi)展、財(cái)政風(fēng)險(xiǎn)的預(yù)防與化解具有重要意義。無(wú)論是稅收減免優(yōu)惠還是捐贈(zèng)扣除,不同國(guó)家社會(huì)組織的稅收政策及其管理差異較大,這種差異很大程度上取決于一國(guó)的法律體系以及稅制結(jié)構(gòu)。美國(guó)、德國(guó)、日本等國(guó)家對(duì)社會(huì)組織稅收優(yōu)惠的稅務(wù)管理較為嚴(yán)格,對(duì)不同組織主體的免稅資格認(rèn)定、稅收優(yōu)惠政策的規(guī)定較為具體,而英國(guó)、澳大利亞等國(guó)家更加傾向于從社會(huì)組織的收入類型來(lái)判斷是否給予稅收優(yōu)惠,其稅務(wù)管理相對(duì)寬松。一些國(guó)家如新加坡,對(duì)捐贈(zèng)扣除的減免范圍與減免力度非常大,而澳大利亞、德國(guó)等國(guó)家對(duì)捐贈(zèng)扣除的減免力度較小,稅務(wù)管理也較為嚴(yán)格。除了稅收減免優(yōu)惠、捐贈(zèng)扣除外,一些國(guó)家(如美國(guó)、澳大利亞)還設(shè)定了規(guī)制性稅收以維護(hù)競(jìng)爭(zhēng)的公平,規(guī)范社會(huì)組織的經(jīng)營(yíng)行為。第三部分是第七章和第八章,為政策建議。第七章制定了國(guó)家治理視角下中國(guó)社會(huì)組織財(cái)稅政策的總體框架,提出財(cái)稅政策的指導(dǎo)思想、政策目標(biāo)、指導(dǎo)原則、財(cái)稅工具的選擇和預(yù)算管理;結(jié)合調(diào)控主體發(fā)展?fàn)顩r的不同、類型的不同以及地區(qū)間的差異對(duì)社會(huì)組織財(cái)稅政策的模式進(jìn)行有針對(duì)性的探索,形成相機(jī)抉擇的財(cái)稅政策體系。在完善政策體系的基礎(chǔ)上,第八章又進(jìn)一步提出了要建立健全現(xiàn)有的社會(huì)組織財(cái)稅法律體系,繼續(xù)優(yōu)化現(xiàn)有的社會(huì)組織財(cái)稅制度,深化配套財(cái)稅制度的改革。
[Abstract]:Promoting national governance systems and governance capacity modernization is the overall goal of deepening the reform of the party in the third Plenary Session of the 18th CPC Central Committee, the government, market and social interaction and harmonious development of society is a necessary foundation for the realization of national governance systems and governance capacity modernization. As the financial foundation and an important pillar of national governance, social organizations as an important part of national governance and how to use effective fiscal policy to promote the healthy development of social organizations to improve national governance system, deepen fiscal decentralization reform, enhance the governance capacity of the country is very important. In essence, the first is a political issue, followed by an economic problem. From the practice of all countries, the relationship between government and society the organization is a social organization in fiscal policy formulation and implementation of the key. The government and social organization relationship is very big Depends on the government's deficit pressure increases. Therefore, government financial resources, decision maker's expenditure preference will seriously affect the government support for social organizations and social organizations. The existing policy direction of tax reform and innovation must be based on Chinese conditions, combined with the current development of social organization and the existing tax system, global from the macro, the height, seize the main contradiction existing in the reform strategy, make scientific prediction and evaluation of the policy from two dimensions of static and dynamic effect of fiscal policy from the social organization, social governance, resource allocation, income distribution, transformation of government functions, fiscal sustainability and other aspects of integrity and Reform the system of social organization to ensure the coordination of fiscal policy, fiscal policy, unity, stability and sustainability, promote the development of social organizations, the implementation of government, market and society three The organic combination of researchers. The theoretical significance of this article is as follows: the first, the social organization as an important part of national governance, fiscal policy Chinese re positioning of social organization; second, in order to promote the benign interactive mode between the government and social organizations; third, from static and dynamic two dimensions of fiscal policy to Chinese social organization the development of; the practical significance of the research as follows: first, to help strengthen the ability of self governance of social organization, to improve the efficiency of resource allocation of the whole society; second, the change will help to realize the functions of the government, reduce the transaction costs of public services provided by the government; third, help to stimulate private donations, to achieve third times distribution; fourth, will help to promote the tax system of our country's comprehensive deepening reform. According to the "theoretical analysis - Empirical Analysis Framework (1) - policy recommendations", is divided into eight Chapter three part. The first part is the first chapter to the three chapter, the theoretical analysis, the main contents of the first chapter describes the research background and significance of perfecting the taxation policy of the social organization, the definition and the scope of the study, research ideas and the main research content. The second chapter mainly launches the system of existing at home and abroad a literature review, put forward the theoretical basis of fiscal policy of the social organization, namely the theory of the relationship between the government and social organizations, the theory of resource allocation, income distribution theory and the theory of the tax base; summarizes the functions and tools of fiscal policy choices from social organizations; social autonomy, resource allocation, income distribution, and the transformation of government functions tax loss of five dimensions are summarized and the summary of existing research on fiscal policy effects of social organizations. The third chapter introduces the governance theory, discusses the The role of social organizations in the state governance system, expounds the transmission mechanism of fiscal policy on the development of social organization; secondly, put forward the focal point of social organization China fiscal policy, a clear function positioning of the fiscal policy of social organization; finally, put forward from the perspective of national governance Chinese social organization fiscal policy to deal with some relations the second part is chapter four. The six chapter is the empirical analysis, this part analysis by using normative, empirical analysis and comparative analysis method provides theory according to which establish fiscal policies of social organizations. The fourth chapter, historical evolution and current situation of the development of China social organization are discussed, on the basis of put forward the legislative level of social organization -- five bottlenecks restricting the development of social organization is not high, the ability of social organization construction is seriously insufficient, the double management system Limit the social organization of the access threshold, the overall structure of various social organizations of the unbalanced social organization, financing channel is not smooth; secondly, the author summarized the current fiscal policy China social organizations have enjoyed, the basic conclusion is: the fiscal and taxation policies to support the development of social organizations of the lack of top-level design of the system; without financial support the current situation of the development of social organizations and citizens based on the demand for public products; the existing preferential tax incentive is limited, is not conducive to improving the efficiency of resource allocation and to stimulate private charity; government financial support policies may lead to mission drift of the social organization, reverse incentive. The fifth chapter is the conclusion of the fourth chapter of the empirical test. From the two dimensions of social organizations and individual areas to examine the fiscal policy of social organization. In the study of financial subsidy policy effects on the social organization of a Influence of behavior, this paper chose 47 companies receive government subsidies to the public welfare foundation 2007-2013 years of non balanced panel data as the research object, using fixed effect model and random effect model from the financing and provision of public goods / services in two aspects of financial subsidy policy influence on the organizational behavior of the social organization, Hausman the test supports the assumption that the random effect model, the empirical results show that the direct financial subsidy policy is a double-edged sword, it plays a very important role in strengthening the construction of social organization ability, help strengthen the supply capacity of the social organization of public products / services; on the other hand, direct financial subsidies to the social organization of the donation has significant crowding out effect, inhibition of fund financing efforts, exacerbated by the foundation of government subsidies on government financial dependence. Classification based on government subsidy income, crowding out limited government subsidies for social organizations'donation from financing is weaker than the non restrictive government subsidies, and the provision of public goods / services can have a positive impact on social organization. The estimation results show that the effect of policies limiting government subsidies than non restrictive the government subsidy policy. In support of the government of Chinese regional influence the development of social organizations, this paper selects 2000-2013 years Chinese, 28 provinces, municipalities and autonomous regions of the community services data as the research object, respectively carried on the static analysis (support panel fixed effects dynamic panel (assumption) analysis and GMM system). The empirical analysis of two models showed that government support will have a positive impact on the development of community service organization, which means that in the process of the development of social organizations in support Play a decisive role, not balance the huge difference in spending around social service funding will lead to the development of community service organizations in different areas. In addition, the estimation of dynamic model results showed that the impact of the previous period of community service organizations for community service organizations on the current density density is very large, the variables to explain the influence of further increase community service organization unbalanced regional development trend. The sixth chapter mainly lists the social organization of the fiscal subsidy policy, government procurement of services policy, preferential policies for tax relief, donation Deduction Policy and tax regulation policy. Except the United States and other developed countries, most countries now mainly adopt the production subsidy the way, and the fiscal subsidy policy tool has strong flexibility and adaptability. However, with the introduction and performance tools Change the fiscal subsidies from production subsidies to consumer subsidies, innovation and failed to tool effectively promote the development of social organizations, but the development of social organizations has brought new challenges, but also to some extent exacerbated the profit of enterprise and social organization in the fight for customers. The competition pressure deficit will reduce government production party subsidies scale, adjust the structure of project expenditure, through the introduction of social capital, the development of public-private partnerships may bring a new opportunity for development of social organizations. The government purchase of services to social organizations need to have legal system and operation guide system sound system as support and methodological guidance, norms and clear responsibility of the parties project management contract for the purchase of service, has important significance for prevention and resolution of financial risk. Whether tax cuts or donation A deduction, tax policy and management between the social organizations in different countries, this difference depends largely on a country's legal system and tax system. The United States, Germany, Japan and other countries are strictly on social organization tax preferential tax management, identification of different organizations of the tax exempt status, the provisions of the tax preferential policy is specifically, Britain, Australia and other countries are more inclined to income from social organization types to determine whether to give tax incentives, the tax management is relatively loose. Some countries such as Singapore, is very large, the scope of relief and relief efforts and donation deduction of Australia, Germany and other countries of the relief donation deduction is small, tax management is also more stringent. In addition to preferential tax relief, donation deduction, some countries (such as the United States, Australia) also set up regulation of tax revenue to maintain. For the fair, standardized operation of social organization. The third part is the seventh chapter and the eighth chapter is the policy recommendations. The seventh chapter sets up a general framework of social organization Chinese fiscal policy from the perspective of national governance, the guiding principle put forward the guiding ideology, fiscal policy, fiscal policy objectives, the choice of tools and budget management; development status according to the regulation of the main differences between different types of different patterns, as well as regional fiscal and tax policies for social organizations to carry out targeted exploration, the formation of the discretionary fiscal policy system. Based on perfect policy system, the eighth chapter further proposes to establish and perfect the existing social organization legal system, continue to optimize the existing the social organization of the taxation system, deepen the reform of supporting tax system.

【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.0
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本文編號(hào)：1580375