国家治理视角下中国社会组织的财税政策研究

发布时间：2018-03-07 18:08

  本文选题：国家治理　切入点：社会组织　出处：《中央财经大学》2015年博士论文　论文类型：学位论文

【摘要】：推进国家治理体系和治理能力的现代化是党的十八届三中全会全面深化改革的总目标,实现政府、市场与社会的良性互动和社会和谐发展是实现国家治理体系和治理能力现代化的必要基础。财政作为国家治理的基础和重要支柱,社会组织作为国家治理的重要一极,如何利用有效的财税政策推动社会组织的健康发展对于完善国家治理体系、深化财政分权化改革、提升国家的治理能力至关重要。从本质上讲,财政首先是一个政治问题,其次才是一个经济问题。从各国的实践来看,政府与社会组织的关系是影响一国社会组织财税政策制定与执行的关键。而政府与社会组织关系的好坏很大程度上取决于政府赤字压力的增大。因此,政府财力的有限、决策者的支出偏好会严重影响政府对社会组织的扶持力度与方向。改革和创新现有的社会组织财税政策,必须立足于中国国情,结合社会组织的发展现状和现有财税体制,从宏观的、全局的、战略的高度抓住改革中存在的主要矛盾,从静态和动态两个维度对社会组织财税政策的政策效果做出科学的预测与评估,从社会治理、资源配置、收入分配、政府职能转变、财政可持续等各方面对社会组织财税政策进行整体性和系统性的改革,以确保财税政策的协同性、统一性、稳定性和持续性,促进社会组织的发展,实现政府、市场与社会三者的有机结合。本文研究的理论意义在于:第一,将社会组织作为国家治理的重要一极,重新定位中国社会组织的财税政策;第二,探索促进政府与社会组织间的良性互动模式;第三,从静态与动态两个维度研究有利于中国社会组织发展的财税政策;研究的现实意义体现为:第一,有助于强化社会组织的自我治理能力,提高整个社会的资源配置效率;第二,有助于实现政府职能的转变,降低了政府提供公共服务的交易成本;第三,有助于激发民间捐赠,实现第三次分配;第四,有助于推进我国财税体制的全面深化改革。本文按照“理论分析——实证分析(1)——政策建议”的框架思路,共分为八章三部分。其中,第一部分是第一至三章,为理论分析阶段,第一章的主要内容是阐述完善社会组织财税政策的研究背景与意义、概念界定与研究范围的选择、研究思路及主要研究内容。第二章主要是对现有的国内外文献展开系统性的梳理,提出了社会组织财税政策的理论依据,即政府与社会组织的关系理论、资源配置理论、收入分配理论以及税基界定理论;概括了社会组织财税政策的职能定位与工具选择;从社会组织自治力、资源配置、收入分配、政府职能转变以及税基损失五个维度对现有关于社会组织财税政策效应的研究进行了归纳与总结。第三章首先介绍了国家治理理论,论述了社会组织在国家治理体系中的作用,阐明了财税政策作用于社会组织发展的传导机制;其次,提出了中国社会组织财税政策的着力点,明确了社会组织财税政策的职能定位;最后,提出国家治理视角下中国社会组织财税政策需要处理好的几个关系。第二部分是第四至六章,为实证分析,这部分通过运用规范分析、实证分析以及比较分析的方法为社会组织财税政策的制定提供了充分的论据。第四章首先对中国社会组织的历史演变与发展现状进行了较为详细的阐述,在此基础上提出了制约社会组织发展的五个瓶颈——社会组织的立法层次不高、社会组织的能力建设严重不足、双重管理体制限制了社会组织的准入门槛、各类社会组织的总体结构不平衡、社会组织筹资渠道不畅;其次对目前中国社会组织所享有的财税政策进行了梳理与归纳,得到的基本结论是:扶持社会组织发展的财税政策缺乏制度的顶层设计;财政扶持没有立足于社会组织的发展现状和公民对公共产品的需求;现有的税收优惠激励作用有限,不利于提高资源配置效率和激发民间慈善;政府财政扶持政策可能导致社会组织的使命漂移,产生逆向激励。第五章是对第四章的部分论断进行实证检验,分别从社会组织个体与地区两个维度来考察社会组织财税政策的政策效果。在考察财政补助对社会组织个体行为的影响上,本文选择了47家获得政府补助的公益性基金会2007-2013年的非平衡面板数据作为研究对象,分别运用固定效应模型与随机效应模型从筹资与提供公共产品/服务两个方面研究财政补贴政策对社会组织组织行为的影响,Hausman检验支持了随机效应的模型假设,实证结果表明直接性财政补贴政策是把双刃剑,它一方面在强化社会组织能力建设方面发挥着非常重要的作用,有助于强化社会组织公共产品/服务的供给能力;另一方面,直接性的财政补贴政策能够对社会组织的捐赠筹资产生明显的挤出效应,抑制基金会筹资的努力,加剧了基金会对政府补贴的财政依赖。在对政府补助收入进行分类的基础上,限定性政府补助对社会组织的捐赠筹资产生的挤出效应要弱于非限定性政府补助,而对社会组织提供公共产品/服务能够产生正向的影响。估计结果表明,限定性政府补助的政策效应要优于非限定性政府补助政策。在研究政府扶持对中国地区间社会组织发展的影响上,本文选取2000-2013年中国大陆28个省、直辖市、自治区的社区服务机构数据作为研究对象,分别对其进行静态面板分析(支持固定效应假设)与动态面板分析(系统GMM)。两种模型的实证分析均表明政府扶持会对社区服务组织的发展产生正向的影响,这意味着政府在扶持社会组织发展的过程中发挥着举足轻重的作用,各地社会服务经费支出的巨大差异会导致社区服务组织在地区间发展的不平衡。此外,动态模型的估计结果表明前一期的社区服务组织密度对当期社区服务组织密度影响非常大,前定变量对被解释变量的影响会进一步加剧社区服务组织地区间发展不平衡的态势。第六章主要列举了目前各国关于社会组织的财政补贴政策、政府购买服务政策、税收减免优惠政策、捐赠扣除政策以及税收规制政策。除了美国等少数发达国家外,大多数国家目前主要采取生产方补贴的财政补贴方式,且财政补贴政策工具存在较强的灵活性和适应性。然而,随着绩效工具的引入以及财政补贴由生产方补贴向消费方补贴转变,工具的创新并未能有效地推动社会组织的发展,反而对社会组织的发展带来了新的挑战,同时也在一定程度上加剧了营利企业与社会组织在争取客户上的竞争。赤字压力会使政府减少生产方补贴的规模,调整项目支出的结构,通过引入社会资本、发展公私合作伙伴关系可能会对社会组织的发展带来新的契机。政府向社会组织购买服务需要有健全的法律体系和系统的操作指南作为制度支撑和方法论指导,合同各方责任的明确以及项目管理的规范化对于购买服务的顺利开展、财政风险的预防与化解具有重要意义。无论是税收减免优惠还是捐赠扣除,不同国家社会组织的税收政策及其管理差异较大,这种差异很大程度上取决于一国的法律体系以及税制结构。美国、德国、日本等国家对社会组织税收优惠的税务管理较为严格,对不同组织主体的免税资格认定、税收优惠政策的规定较为具体,而英国、澳大利亚等国家更加倾向于从社会组织的收入类型来判断是否给予税收优惠,其税务管理相对宽松。一些国家如新加坡,对捐赠扣除的减免范围与减免力度非常大,而澳大利亚、德国等国家对捐赠扣除的减免力度较小,税务管理也较为严格。除了税收减免优惠、捐赠扣除外,一些国家(如美国、澳大利亚)还设定了规制性税收以维护竞争的公平,规范社会组织的经营行为。第三部分是第七章和第八章,为政策建议。第七章制定了国家治理视角下中国社会组织财税政策的总体框架,提出财税政策的指导思想、政策目标、指导原则、财税工具的选择和预算管理;结合调控主体发展状况的不同、类型的不同以及地区间的差异对社会组织财税政策的模式进行有针对性的探索,形成相机抉择的财税政策体系。在完善政策体系的基础上,第八章又进一步提出了要建立健全现有的社会组织财税法律体系,继续优化现有的社会组织财税制度,深化配套财税制度的改革。
[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.

【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F812.0
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本文编号：1580375