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1、我国费改税的制度经济学分析（InstitutionalEconomicsAnalysisofChina'sfeetotax）InstitutionalEconomicsAnalysisofChina's"feetotax"China'seconomicsystem"feetotax"analysisof2008-12-2015:15:16Abstract:thereformofruraltaxandfeeinChinaisaprocessofinstitutionalchange,andtheproc
2、essofthisinstitutionalchangedependsontheattitudeandstrengthofitsparticipants.Intheprocessof"feetotax"systemchanges,atotalofthreeparticipants,werefarmers,grassrootscadresandgovernmentofficials,includingseniorgovernmentandfarmersarethesupporters,opponents
3、ofgrassrootscadres.However,grassrootscadresand"executoroftax"ofspecificmeasures,sothisgroupof"feetotax"influenceofinstitutionalchangeisrelativelylarge,becauseofthis,itmakesourcountry"feetotax"difficult.Inordertoreducethe"feetotax"resistance,reducethecos
4、tofinstitutionalchange,thereshouldbecomplementarysystemchangesintheprocessofadministrativesystemhappenedatthesametime.Fromtheviewofinstitutionaleconomics,"feetotax"isakindofinstitutionalchange,sowecancometotheproblembyusingtheanalysistoolofinstitutional
5、economics.Weapplythetwohypothesesofinstitutionalchange,namely,institutionalchangesubject,rolereversalhypothesisandinstitutionalcomplementarityhypothesis.Theformeristhatinstitutionalchangeisoccurringinthejointeffectofmultiplesubjectsunderthedifferentsubj
6、ectsintheprocessofinstitutionalchangeindifferentattitudestoinstitutionalchange,playdifferentroleshavedifferentinfluenceoninstitutionalchange;thelatterreferstoinstitutionalchange,notonlychangesinasinglesystem,butchanges.Aseriesofsystemonlyinthisway,thein
7、stitutionchangewillbereducethechangecost,tomaximizethepotential.WearegoingtoanalyzeChina's"feetotax"problembyusingthetwohypothesis.A"feetotax":multisubjectgameInessence,theruraltaxandfeereformisanadjustmentoftheruralinterestrelations,andalsoachangeofthe
8、taxsystem."Feetotax"thepurposeistoreducefarmerburden,standardizethegrass-rootsfinancialcostsmorethanthetaxincomepattern.Thereasonsofthelocalfiscalincomepattern,mainlybecauseofthegovernmentexpenditureistoolarge,overstaffed,andelas
