职业足球“侧自律”人工成本治理模式的困境及其破解
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摘要
行业自律与税收征管是高额人工成本治理的2大工具,不可偏废。然而,聚焦规制实践,在职业足球领域运行着"侧自律"模式,业已陷入心余力绌的困境。通过考察困境演化的阶段及其表征发现,长期困扰中国足协的规避行为,内因是职业足球俱乐部的经济民主权与中国足协的社会管理权处于失衡情态,外因在于信息严重不对称局囿了行业协会监管能力的发挥空间;在"侧自律"治理模式下,税收征管职能过度限缩,使得中国足协希望借助涉税违法信息公示,搜集所需监管信息的尝试可行性较低,如若移植影视业的"侧征管"模式,又会呈现执法手段正当性不足的缺憾,而且,集中性暴发的涉税违法信息或将引发对于职业足球竞争秩序影响未必可控的风险;中国足协与税务机关各自能力的"局限性"与"互补性",决定了行业自律与税收征管其中任何一方功能的实现都高度依赖于另一方功能的良好发挥。是故,建议中国足协与税务机关构筑以合理人工成本标准一体化为法法衔接中枢的"均衡协作"治理模式,并在程序法治、优化行业规则和税收征纳合作方面尝试制度重塑与创新,如此才是破解困境的因应之道。
Industry self-discipline and tax management are two kinds of governance tool for high labor cost management,neither can be neglected. But focusing on the regulation of unreasonable labor costs,there is a mode in the professional football field,which are named"laying emphasis on self-discipline",and had fell into a reflection on the source of the dilemma. By examining the stages and characteristics of dilemma evolution,and then we find:firstly,the avoidance behavior has immanent cause and external condition. Secondly,under the model of"Laying emphasis on self-discipline",the attempt to use tax authorities to provide the regulatory information it needs is less feasible,and if transplanting the model of"Laying emphasis on tax collection and management",the legitimacy of law enforcement means will be insufficient. Thirdly,due to the "limitation" and "complementarity" of the respective capacities of CFA and tax authorities,the implementation of either party's functions is highly dependent on the good performance of the other party's functions. Therefore,it is suggested that CFA and tax authorities to build a "equilibrium coordination" governance model,which put the integration of labor cost reasonable standard as the center of law-method connection,and trying to reshapeand innovatethe rules,and thatistheanswerto thecrisis.
Industry self-discipline and tax management are two kinds of governance tool for high labor cost management,neither can be neglected. But focusing on the regulation of unreasonable labor costs,there is a mode in the professional football field,which are named"laying emphasis on self-discipline",and had fell into a reflection on the source of the dilemma. By examining the stages and characteristics of dilemma evolution,and then we find:firstly,the avoidance behavior has immanent cause and external condition. Secondly,under the model of"Laying emphasis on self-discipline",the attempt to use tax authorities to provide the regulatory information it needs is less feasible,and if transplanting the model of"Laying emphasis on tax collection and management",the legitimacy of law enforcement means will be insufficient. Thirdly,due to the "limitation" and "complementarity" of the respective capacities of CFA and tax authorities,the implementation of either party's functions is highly dependent on the good performance of the other party's functions. Therefore,it is suggested that CFA and tax authorities to build a "equilibrium coordination" governance model,which put the integration of labor cost reasonable standard as the center of law-method connection,and trying to reshapeand innovatethe rules,and thatistheanswerto thecrisis.
引文
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[20]韦志明.论体育行业自治与法治的反思性合作:以中国足球协会为中心[J].体育科学,2016,36(4):93.
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[23]北野弘久.税法学原论[M].郭美松,陈刚,译.北京:中国检察出版社,2001:453.
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[27]孟德斯鸠.论法的精神[M].孙立坚,孙丕强,樊瑞庆,译.西安:陕西人民出版社,2001:183.
[28]亚里士多德.政治学[M].吴寿彭,译.北京:商务印书馆,1981:169.
[2]身兼多职、片酬转股权律师详解明星避税的十大套路[N].华夏时报,2018-06-11(7).
[3] TATSUYE K,TAKEZAWA M,HASTISE R.The logic of social sharing:An evolutionary game analysis of adaptive norm development[J].Personality and Social Psychology Review,2003(1):2-19.
[4]今日头条.中国足协将与税务总局合作,或是范冰冰偷税波及国足[EB/OL].https://www.toutiao.com/i6626218297538904579.
[5]张文华,蒙广林.“艺术家和运动员”条款成功追缴外籍球员欠税[N].中国财经报,2017-11-19(6).
[6]全国中小企业股份转让系统.恒大淘宝:2017年年度报告[EB/OL].http://www.neeq.com.cn/disclosure/2018/2018-04-27/1524828341_714685.pdf.
[7]黄璜.合作的逻辑:一种演化模式的视角[M].北京:科学出版社,2007:99.
[8]白瀛,罗沙.范冰冰案教育警示文艺影视从业者遵纪守法[EB/OL].http://www.xinhuanet.com/2018-10/03/c_1123517342.htm.
[9]师璇.逻辑缺陷与法治进路:引援调节费规则的自洽性研究[J].天津体育学院学报,2018,33(3):254.
[10] TRANSFERMARKT. Data of Ayoub El Kaabi,Eder Citadin Martins,Fernando Karanga,etc[EB/OL].https://www.transfermarkt.com.
[11]刘建刚,连桂红.中国职业足球运动员高收人的现状及限薪利弊的经济学分析[J].中国体育科技,2005,41(1):57.
[12]孟强龙:行政约谈法治化研究[J].行政法学研究,2015(6):112.
[13]约翰·洛克.政府论[M].瞿菊农,叶启芳,译.北京:商务印书馆,1981:86.
[14]高洪浩,文宋玮.税收地震再袭影视圈17名艺人被约谈产业税收优惠就此作废[EB/OL].http://yuanchuang.caijing.com.cn/2018/1130/4541927.shtml.
[15]今日头条.影视补税迎来转机:不搞一刀切,不算旧账,主要针对高收入工作室[EB/OL].https://www.toutiao.com/i6629907513410060814.
[16]新华社报刊.影视行业自查申报税款117.47亿元[EB/OL].http://paper.news.cn/2019-01/23/c_137766517.htm.
[17]影视明星纳税“不能说的秘密”[N].北京商报,2018-06-04(4).
[18]任东飚,刘炜,顾慧武,等.试析自然人税收征管的问题及对策[J].税务研究,2017(10):112-113.
[19] STEVEN C. Astrategic framework for devolving responbility and functions from government to the privatesector[J].Public Administration Review,2001(4):434.
[20]韦志明.论体育行业自治与法治的反思性合作:以中国足球协会为中心[J].体育科学,2016,36(4):93.
[21] LUNDBERG K. House Appropriations Testimony of“Smarter Foreign Aid?”in KSG Case Program C-15-04-1778[D].Boston:Harvard University,2004:8.
[22] TRANSFERMARKT.Data of Anthony Modeste[EB/OL].https://www.transfermarkt.com/anthony-modeste/profil/spieler/50512.
[23]北野弘久.税法学原论[M].郭美松,陈刚,译.北京:中国检察出版社,2001:453.
[24] ROBERTS G,SHERRATT T N.Some suggestions for integration of the cooperation literature[J].BehaviouralProcesses,2007,76(2):126-130.
[25] POGGI G. The Development of the Modern State:A Sociological Introduction[M].Stanford:Stanford University Press,1978:98.
[26] WEBER M. Die Typen der Herrschaft[J].Wirtschaft und Gesellschaft,1956,1:171.
[27]孟德斯鸠.论法的精神[M].孙立坚,孙丕强,樊瑞庆,译.西安:陕西人民出版社,2001:183.
[28]亚里士多德.政治学[M].吴寿彭,译.北京:商务印书馆,1981:169.