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

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。

Decentralization or Centralization: An Explanation about the Changes of China's Forestry Tax and Fee System since the Reform and Opening up

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.