分权还是集权:对改革开放以来我国林业税费体制变迁的解释
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摘要
本文以改革开放至今我国财政体制改革为研究背景,以分权改革框架中顶层政策框架、基层政府政策执行决策环境与衔接机制为研究主线,分别演绎了"财政包干制"、"分税制"改革、"后税费"时期三个时期我国林业税费体制形成逻辑与结果。研究表明,在财政体制改革背景下,我国林业税费体制改革始终是受制于中央政府与地方政府集权手段之下的改革,政府间缺乏对下负责机制;我国林业税费制度集权性绝非是由单一环节所造成,而是受顶层制度、外界政治经济干预、激励与基层政府决策环境等多重因素共同影响,且上述影响因素随着时间变化而变化。此外,基于民主分权改革理论与我国财政分权改革实践的差距,本文认为我国这种政府体系庞杂、选举制欠缺的民主集中制国家,在财政分权乃至未来分权改革的实践中,应更加注重省级政府对其下属部门的分权,促使各级政府间、政府与社区间对下问责制机制的形成,并充分纳入对历史因素的考虑。
Based on the background of the reform of China's fiscal system since the Reform and Opening up,the article uses the decentralization reform framework as main line,which includes legal structure,local decision-making sphere and the mediating mechanism,to deduce formation logic and results of China's forestry tax-fee systems in "Fiscal Responsibility System"period,the "Tax Sharing System"period and the "Post-tax"period. The study finds that under the background of fiscal system reform,China's forestry tax and fee system reform has always been subject to centralized means of the central government and local government,and there is a lack of downward accountability mechanism among governments; The centralization of China's forestry tax and fee system is not only caused by a single link,but is affected by multiple factors such as the top-level legal structure,external political and economic intervention and incentives,and the decision-making sphere of local government. Besides,the above-mentioned influencing factors change with time. In addition,based on the gap between the theory of democratic decentralization reform and the practice of fiscal decentralization reform in China. This paper argues that in a country with a complex government system and a lack of electoral system,in the practice of fiscal decentralization and even future decentralization reforms,more attention should be paid to the decentralization of provincial departments to their subordinate departments. The formation of the next accountability mechanism between the government and the province,and fully incorporates historical factors.
Based on the background of the reform of China's fiscal system since the Reform and Opening up,the article uses the decentralization reform framework as main line,which includes legal structure,local decision-making sphere and the mediating mechanism,to deduce formation logic and results of China's forestry tax-fee systems in "Fiscal Responsibility System"period,the "Tax Sharing System"period and the "Post-tax"period. The study finds that under the background of fiscal system reform,China's forestry tax and fee system reform has always been subject to centralized means of the central government and local government,and there is a lack of downward accountability mechanism among governments; The centralization of China's forestry tax and fee system is not only caused by a single link,but is affected by multiple factors such as the top-level legal structure,external political and economic intervention and incentives,and the decision-making sphere of local government. Besides,the above-mentioned influencing factors change with time. In addition,based on the gap between the theory of democratic decentralization reform and the practice of fiscal decentralization reform in China. This paper argues that in a country with a complex government system and a lack of electoral system,in the practice of fiscal decentralization and even future decentralization reforms,more attention should be paid to the decentralization of provincial departments to their subordinate departments. The formation of the next accountability mechanism between the government and the province,and fully incorporates historical factors.
引文
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11.Secco L,Re R D,Pettenella D M,et al.Why and how to Measure Forest Governance at Local Level:A Set of Indicators.Forest Policy and Economics,2014,49:57~71
12.Tacconi L.Decentralization,Forests and Livelihoods:Theory and Narrative.Global Environmental Change,2007,17(3-4):338~348
13.陈晓倩,孙昌金.论财政分权与林业税费改革.绿色中国,2003(9):28~31
14.付敏杰.分税制二十年:演进脉络与改革方向.社会学研究,2016(5):215~240
15.樊万选,朱桂香.论木材流通、价格与林业再生产.中州学刊,1985(5):20~22
16.格雷姆·史密斯,苏丽文,展枫.乡镇政府“空壳化”问题研究:一种内部运作的视角.经济社会体制比较,2013(1):118~127
17.贾康.中国财税改革30年:简要回顾与评述.财政研究,2008(10):2~20
18.李育明.我国林业税费改革十年述评.林业资源管理,2001(3):33~41
19.李周,许勤.林业改革30年的进展与评价.绿色中国,2009(1):40~42
20.李周.林业改革与发展.林业经济问题,1997(2):1~9
21.刘璨,李成金,许兆军等.我国林业财政政策研究.林业经济,2014(1):60~79
22.刘国成,徐怡红.林业税费负担及其影响.绿色中国,2001(11):19~23
23.刘尚希.分税制的是与非.学习月刊,2012(21):20~28
24.刘卓珺,于长革.中国财政分权演进轨迹及其创新路径.改革,2010(6):31~37
25.龙贺兴,傅一敏,刘金龙.国际森林治理的变迁历程和展望.林业经济,2016(3):3~7
26.茅于轼,唐杰.商品林业发展中的产权和税费问题.管理世界,2002(7):75~88
27.渠敬东,周飞舟,应星.从总体支配到技术治理---基于中国30年改革经验的社会学分析.中国社会科学,2009(6):104~127
28.沈世香.林业税费并轨的思考.南方林业科学,1999(2):39~42
29.田毅,赵旭.他乡之税:一个乡镇的三十年,一个国家的“隐秘”财政史.中信出版社,2008
30.王立飞,曹文.再议林业税费改革.中国改革,2009(1):57~59
31.王绍光.分权的底线.战略与管理,1995(2):37~56
32.王术华,田治威.我国木材价格波动影响因素的实证研究.价格理论与实践,2013(10):60~61
33.王玉玲.论我国林业税费制度改革---以内蒙古自治区根河市的调研为基础.税务与经济,2007(5):90~95
34.谢晨,奉国强.林业税费考察研究---湖南案例分析(上).绿色中国,1999(6):26~35
35.徐怡红.我国林业税费改革研究.东北林业大学学位论文,2002
36.张军.分权与增长:中国的故事.经济学(季刊),2008(1):21~52
37.张满林,汪国连,金彦平.我国木材流通模式的变迁与创新.农业经济问题,2008(1):94~98
38.张晏,龚六堂.分税制改革、财政分权与中国经济增长.经济学(季刊),2005(4):75~108
39.郑宇.后税费时代林业部门资金困境解析.农业经济,2009(7):48~50
40.周飞舟.分税制十年:制度及其影响.中国社会科学,2006(6):100~115
41.周业安,章泉.财政分权、经济增长和波动.管理世界,2008(3):6~15
(1)资料来源:1983年11月,国务院颁发《关于对农林特产收入征收农业税的若干规定》
(2)资料来源:1989年3月,国务院颁发《关于进一步做好农林特产税征收工作的通知》
(3)资料来源:1993年2月,国务院《关于调整农林特产税通知》
(4)资料来源:中国林业年鉴:1988.中国林业出版社,1989
(5)资料来源:中国林业年鉴:1989.中国林业出版社,1990
(1)资料来源:中国林业年鉴:1987.中国林业出版社,1988
(2)资料来源:中国林业年鉴:1988.中国林业出版社,1989
(1)资料来源:中国林业年鉴:1988.中国林业出版社,1989
2.Larson A M.Decentralisation and Forest Management in Latin America:Towards a Working Model.Public Administration&Development,2010,23(3):211~226
3.Larson A M,Ribot J C.Democratic Decentralisation through a Natural Resource Lens:An Introduction.The European Journal of Development Research,2004,16(1):1~25
4.Lemos M C,Agrawal A.Environmental Governance.Social Science Electronic Publishing,2009,31(1):475~497
5.Nygren A.Community-based Forest Management within the Context of Institutional Decentralization in Honduras.World Development,2005,33(4):639~655
6.Ostrom E.Governing The Commons:The Evolution Of Institutions For Collective Action.1990
7.Persha L,Andersson K.Elite Capture Risk and Mitigation in Decentralized Forest Governance Regimes.Global Environmental Change,2014,24(1):265~276
8.Ribot J C,Agrawal A,Larson A M.Recentralizing While Decentralizing:How National Governments Reappropriate Forest Resources.World Development,2006,34(11):1864~1886
9.Ribot J.Democratic Decentralization of Natural Resources:Institutionalizing Popular Participation.Washington DC:World Resources Institute,2002
10.Ribot J C,Lund J F,Treue T.Democratic Decentralization in Sub-Saharan Africa:its Contribution to Forest Management,Livelihoods,and Enfranchisement..Environmental Conservation,2010,37(1):35~44
11.Secco L,Re R D,Pettenella D M,et al.Why and how to Measure Forest Governance at Local Level:A Set of Indicators.Forest Policy and Economics,2014,49:57~71
12.Tacconi L.Decentralization,Forests and Livelihoods:Theory and Narrative.Global Environmental Change,2007,17(3-4):338~348
13.陈晓倩,孙昌金.论财政分权与林业税费改革.绿色中国,2003(9):28~31
14.付敏杰.分税制二十年:演进脉络与改革方向.社会学研究,2016(5):215~240
15.樊万选,朱桂香.论木材流通、价格与林业再生产.中州学刊,1985(5):20~22
16.格雷姆·史密斯,苏丽文,展枫.乡镇政府“空壳化”问题研究:一种内部运作的视角.经济社会体制比较,2013(1):118~127
17.贾康.中国财税改革30年:简要回顾与评述.财政研究,2008(10):2~20
18.李育明.我国林业税费改革十年述评.林业资源管理,2001(3):33~41
19.李周,许勤.林业改革30年的进展与评价.绿色中国,2009(1):40~42
20.李周.林业改革与发展.林业经济问题,1997(2):1~9
21.刘璨,李成金,许兆军等.我国林业财政政策研究.林业经济,2014(1):60~79
22.刘国成,徐怡红.林业税费负担及其影响.绿色中国,2001(11):19~23
23.刘尚希.分税制的是与非.学习月刊,2012(21):20~28
24.刘卓珺,于长革.中国财政分权演进轨迹及其创新路径.改革,2010(6):31~37
25.龙贺兴,傅一敏,刘金龙.国际森林治理的变迁历程和展望.林业经济,2016(3):3~7
26.茅于轼,唐杰.商品林业发展中的产权和税费问题.管理世界,2002(7):75~88
27.渠敬东,周飞舟,应星.从总体支配到技术治理---基于中国30年改革经验的社会学分析.中国社会科学,2009(6):104~127
28.沈世香.林业税费并轨的思考.南方林业科学,1999(2):39~42
29.田毅,赵旭.他乡之税:一个乡镇的三十年,一个国家的“隐秘”财政史.中信出版社,2008
30.王立飞,曹文.再议林业税费改革.中国改革,2009(1):57~59
31.王绍光.分权的底线.战略与管理,1995(2):37~56
32.王术华,田治威.我国木材价格波动影响因素的实证研究.价格理论与实践,2013(10):60~61
33.王玉玲.论我国林业税费制度改革---以内蒙古自治区根河市的调研为基础.税务与经济,2007(5):90~95
34.谢晨,奉国强.林业税费考察研究---湖南案例分析(上).绿色中国,1999(6):26~35
35.徐怡红.我国林业税费改革研究.东北林业大学学位论文,2002
36.张军.分权与增长:中国的故事.经济学(季刊),2008(1):21~52
37.张满林,汪国连,金彦平.我国木材流通模式的变迁与创新.农业经济问题,2008(1):94~98
38.张晏,龚六堂.分税制改革、财政分权与中国经济增长.经济学(季刊),2005(4):75~108
39.郑宇.后税费时代林业部门资金困境解析.农业经济,2009(7):48~50
40.周飞舟.分税制十年:制度及其影响.中国社会科学,2006(6):100~115
41.周业安,章泉.财政分权、经济增长和波动.管理世界,2008(3):6~15
(1)资料来源:1983年11月,国务院颁发《关于对农林特产收入征收农业税的若干规定》
(2)资料来源:1989年3月,国务院颁发《关于进一步做好农林特产税征收工作的通知》
(3)资料来源:1993年2月,国务院《关于调整农林特产税通知》
(4)资料来源:中国林业年鉴:1988.中国林业出版社,1989
(5)资料来源:中国林业年鉴:1989.中国林业出版社,1990
(1)资料来源:中国林业年鉴:1987.中国林业出版社,1988
(2)资料来源:中国林业年鉴:1988.中国林业出版社,1989
(1)资料来源:中国林业年鉴:1988.中国林业出版社,1989