| This abstract is divided into four parts and the following is a brief introduction to each part. 1. Initial Purposes and Significance of Research.Rent-seeking theory has been the hot topic in the western economical world since the middle of the 20th century and one of the most challenging research fields. Rent seeking is an economical phenomenon commonly existed in modern market economy nations, especially in the countries undergoing the transitional period of from planned economy to market economy. During this period, the government dominates a majority of resources elements, and it is just for this reason that the government officials use their power to trade for their own interests. Consequently, the existence of rent-seeking phenomenon has seriously hindered the construction of well-regulated and legalized socialist market economy with tremendous negative impacts on the economical development.Meanwhile, there exists a very serious rent-seeking phenomenon in the finance and taxation field, such as Xiamei Yuanhua case with tax evasion topping 30 billion-Yuan. On the one hand, tax serves the purpose of providing support for the smooth fulfillment of government functions. On the other hand, compared to the rent-seeking acts in other fields, the rent-seeking phenomenon is characterized by direct profiteering, imperceptibility of damage to society and extreme seriousness of destruction. In view of the above-mentioned facts, it is essential to take every possible means to monitor and crack down the rent-seeking acts in the finance and taxation field.2.Basic Line of Thought and Logical Structure of This EssayThis essay is aimed to analyze the typical rent-seeking phenomena in the finance and taxation field by using rent-seeking theory and explores the effective methods of monitoring rent-seeking acts.Firstly, this essay briefs the research in the west on the rent-seeking phenomena, and examines the entities of rent-seeking acts, their motives and specific operational modes as well as the huge harm of rent-seeking acts to society. Secondly, This essay elaborates the particularity of rent-seeking phenomena in the finance and taxation field and gives insight into the typical rent-seeking phenomena in the finance and taxation field. Finally, this essay explores the effective means of monitoring and cutting off the rent-seeking phenomena.3. Main Content and Viewpoints.This essay is composed of three chapters. The first chapter makes a general analysis of rent-seeking theory in five aspects.1) This chapter briefs the western research achievements and the significance of rent-seeking theory;2) This chapter explores the entities of rent-seeking acts and their motives as well as specific operational modes;3) This chapter analyzes the social costs of rent-seeking phenomena and draws a conclusion that the social costs of rent-seeking phenomena lead to the net losses of social welfare;4) This chapter examines the reasons behind the rent-seeking acts and points out that rent-seeking phenomena is deeply rooted in the chaos of government functions and inappropriate regulation and intervention in the economy.5) This chapter dissects the serious consequences caused by rent-seeking acts, including resources waste and net losses of social welfare, impediment to system innovation, increase of transaction costs, distortion of market rules and last but not least resulting in very serious corruption.The second chapter looks into the typical rent-seeking phenomena in the finance and taxation field.1) This chapter is devoted to the analysis of particularity of rent-seeking acts in terms of operational modes, rental and operational results.2) This chapter analyses the typical rent-seeking acts in terms of tariffs, value-added tax, tax preferential treatments, government procurement, etc. Rent-seeking phenomenon not only leads to the drain of budgetary revenue, but also produces a group of quickly getting-rich people, thus resulting in the inequality of social allocation and tr... |
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