社会组织供给公共文化服务的财税激励研究

发布时间：2018-03-14 13:44

  本文选题：社会组织　切入点：公共文化服务　出处：《首都经济贸易大学》2016年博士论文　论文类型：学位论文

【摘要】：改革开放以来,随着我国经济持续快速发展,居民公共服务需求尤其是公共文化服务需求不断增长,且日益呈现出多层次、多样化的特点。政府作为公共文化服务的“掌舵人”担负着公共文化服务的主要供给责任。但政府供给过程中,常常出现公共文化资产和资源利用效益不佳、公共文化服务供给不足等问题。为了满足当前居民公共文化服务的迫切要求、弥补政府在公共文化服务治理中的不足、提升公共文化服务的供给效能,需要对当前以政府为主导的公共文化服务供给模式和相关治理理念的合理性进行深入反思,探讨社会组织参与公共文化服务供给的必要性、可能性、可行性和可能的效果。因此,本文着重从以下几个方面进行分析和探讨:首先,构建财政激励社会组织供给公共文化服务的制度体系。政府与社会组织主要是通过契约合作模式来供给公共文化服务,并形成政府主导的新型合作伙伴关系,其本质是公共财政的契约化。在双方共同参与公共文化服务供给过程中所建立的以合作为目的的治理框架下,双方正在磨合进入一种基于比较优势和非不对称权力分布的功能互补、协同增效、拾遗补缺的新型合作模式。本研究在外部效应理论、失灵理论、资源相互依赖理论以及激励理论的基础上,运用激励性规制理论框架(JeanTirole,2014)构建政府财政动态合作激励模型,对财税激励的方式、对象和激励效果进行理论解构和经验检验,从而发展出一套对政府激励社会组织供给公共文化实践更有解释力和指导意义的规范性制度体系。其次,测度社会组织供给公共文化服务水平。将社会组织发展指标分为“社会组织能力”“社会组织影响力”和“支持与保障”三个基本维度,包括10项衡量指标,测算中国社会组织供给公共文化服务水平,预测发展趋势;同时,从需求与供给角度,综合评价我国公共文化服务供需矛盾,提出社会组织参与供给公共文化服务的现实意义与现实障碍,并在此基础上探讨财税激励社会组织的现状及问题。再次,对财税激励社会组织供给公共服务进行实证研究。一方面,总结我国社会组织财政激励现状,建立社会组织增加值与社会服务经费支出、国家对社会服务基本建设投资支出、国家财政支出、社会组织数量之间的动态均衡函数关系,测算财政对社会组织扶持力度。另一方面,分析我国社会组织税收激励现状,以税收激励社会组织慈善捐赠事业为例,测算税收政策对社会组织的影响程度。最后,提出优化财税激励制度路径。在斯科特制度理论综合分析框架建构下,结合中国特殊的社会环境,明晰中国政府与社会组织关系,得出中国政府与社会组织之间是依附式自主关系。在此背景下,对财政补贴、政府购买、监督评价制度等主要财政激励制度和对社会组织免税资格认证、税收返还、分类税收、对捐赠主体激励等主要税收激励制度进行制度优化。
[Abstract]:Since the reform and opening up, with China's sustained and rapid economic development, the public service needs of residents especially public cultural services demand growth, and increasingly showing a multi-level, diversified characteristics. The government as a public cultural service "helm" charged with public cultural service supply responsibility. But the government supply process, often public cultural assets and resource utilization efficiency is poor, inadequate supply of public cultural service problems. In order to meet the urgent requirement of the residents of public cultural services, to make up for lack of government in public cultural service governance, enhance the effectiveness of the supply of public cultural services, need the rationality of the current government led mode and the supply of public cultural services the related concept of governance in-depth reflection, to discuss the necessity, to participate in the supply of public cultural services of social organization and possibility, feasible Can the effect. Therefore, this paper focuses on the analysis and discussion from the following aspects: firstly, construct the system of fiscal incentive social organization's supply of public cultural services. The government and social organizations is mainly to supply of public cultural services through contractual mode of cooperation, and form a new partnership with the government leading, its essence is the contract public finance. With cooperation established in the two sides involved in the supply of public cultural services in the process of governance under the framework, the two sides are running into a complementary, comparative advantage and asymmetric power distribution function based on synergy, a new cooperative mode Shiyibuque. Based on the failure theory in the theory of externalities. Resources, interdependence theory and incentive theory, using the theory of incentive regulation framework (JeanTirole, 2014) to construct the government finance dynamic cooperation incentive mode Type of tax incentives, and carry on the theoretical analysis and empirical test of the object and the incentive effect, and developed a set of public cultural practice more explanation and guidance on government incentive social organization supply normative system. Secondly, the measure of social organization supply of public cultural services. The index is divided into the development of social organizations "social organization" and "social organization influence" and "support" three basic dimensions, including 10 indicators, calculation China social organization supply of public cultural services, predict the development trend; at the same time, from the perspective of supply and demand, the contradiction between supply and demand of China's public culture service comprehensive evaluation, put forward practical significance of social organization to participate in the supply of public cultural services and practical obstacles, explore the status quo and problems of tax incentive of social organizations and on the basis of society. Thirdly, tax incentive An empirical study on the supply of public service. On the one hand, summed up China's social organizations financial incentive situation, the establishment of social organization and social service funds to increase the value of spending on social services, national basic construction investment expenditure, financial expenditure, the dynamic equilibrium relationship between the number of social organizations, social organizations to finance estimates support another. Analysis of the status quo, encourage social organizations of our country tax, tax incentives to social organization philanthropy as an example, the influence degree of calculation of tax policy on social organizations. Finally, put forward to optimize the property tax incentive system path. In the construction of comprehensive analysis of the theoretical framework of Scott system, combined with the Chinese special social environment, government and society Chinese clear the relationship between the Chinese organization, government and social organizations is its independent relationship. Under the background of financial subsidies, government procurement, supervision The main fiscal incentive systems such as governor evaluation system and the main tax incentive system of social organizations such as tax exemption qualification, tax refund, taxonomy, donation incentives, etc. are systematically optimized.

【学位授予单位】：首都经济贸易大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：G249.2;F812
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本文编号：1611464