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本文讲述了个体商业代扣代缴营业税演变的故事。故事的分析表明,制度需求框架存在着内在的缺陷,它将忽略许多常见的制度变迁故事。一种替代性的分析框架是社会契约演进理论,在这种框架中,参与人的互动结构构成了生命博弈中的演进机制,它推动并最终改变了道德博弈的结果。在各种互动结构中,政府与私人的互动是一类重要的制度变迁机制。在中国,它发挥着远比集体行动更重要的价值,也因此更值得中国研究者重视。
This article tells the story of individual business withholding sales tax evolved story. The analysis of the story shows that there is an inherent flaw in the institutional demand framework and that it ignores many common institutional changes. An alternative analytical framework is the evolutionary theory of social contract, in which the participant’s interactive structure constitutes the evolutionary mechanism in the life game, which promotes and eventually changes the outcome of the moral game. In various interactive structures, the interaction between the government and the private sector is an important type of institutional change mechanism. In China, it plays far more important value than collective action and therefore deserves more attention from Chinese researchers.