从个体商业缴税的演变看转型期的政策机制

在个体户诞生之初,地方政府为了更好地征税,针对个体商业创造了代扣代缴营业税的政策,并获得中央政府的认可与推行。但在实行了十年之后,却不得不停止这种政策。通过对个体商业代扣代缴营业税的演变过程的分析表明,在转型期的中国存在着一种重要的政策机制:地方政府与私人的互动。

The Policy Mechanism in the Transitional Period as Seen from the Evolution of Taxation on Individual Commerce

In the days soon after the birth of self-employed small businesses the local governments, for the purpose of more effective taxation, came up with the policy of withholding the taxes for individual commerce, which was approved and encouraged by the central government. However, this policy had to be abolished ten years after it was put into practice. The evolution of the policy of withholding the taxes for individual commerce indicates that there exists an important policy mechanism, that is, the interaction between local government and individuals.