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class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/ci6.googleusercontent.com\/proxy\/4lCU3aw8IxeOJBjUSlY-_EISKB6J1h4G7PHSG-MItLkczgjEbbF6THGuL3sr5ynpsH8LDV1kkIGgKvDT8nyn483_SIbVrq441fJNOKGNI3YZEnx92azD7pBEvoMzDPhJjI7oVvA3P2RWNIHJNsmMLdQTcR9TCAHuX1swM63XCxyfsFmQdI_X4MstAMb0DX3-pJfTP0_RxZVXGa6wFrtVlAfhcUrOGKWLqKzC0Z8=s0-d-e1-ft#https:\/\/mmbiz.qpic.cn\/mmbiz_jpg\/PeZRlwzCrRwXOrffd0iaPDCWX0ErzGSiaiaIUPylqeyNdofFdPKGcHcnerUWPzGZxRgswEa8x1ibnefTLGU2c7VGLA\/640?wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\" alt=\"\u56fe\u7247\" \/><\/figure>\n\n\n\n<p><img decoding=\"async\" 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src=\"https:\/\/ci3.googleusercontent.com\/proxy\/IqLh-XY3Lh_6LgzSLJ4c5DhXutYewh7fJ2sothUhhp5XzCgNdW9Wlc16-3cPBHTVq8sWwJnaNqDygfVcS7Ld9VmXiUDfx9xJB5K02ypqN8pkuxpbXdHjE6PmyisMmjzXTSWvfcFu7mCU5L1gbd94DjWCGRCioVXmMFOkf3DLeqddLg51KtfuW-p7kq5wBvrnhpuLs-LqhoCZ3uT-cXlJlhomIwqUx-uTNn3c=s0-d-e1-ft#https:\/\/mmbiz.qpic.cn\/mmbiz_png\/PeZRlwzCrRwF0LMW06G9E8lwYa2XnoKODUXpPCBQAH94GZUJnr0O8FQYkcXtbZMdqiasAns7fibyGCCeeHG0qpdw\/640?wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\" alt=\"\u56fe\u7247\"><strong><br><\/strong><strong>\u4e3b\u65e8\u6f14\u8bb2\u5609\u5bbe<\/strong><strong><br><\/strong><strong>\u5f20\u957f\u4e1c<br><\/strong><img decoding=\"async\" src=\"https:\/\/ci6.googleusercontent.com\/proxy\/xi9z2bPOQ9dtd0EH5UP01a4iLALWZlLt2J5JLgk6oEXJkKR8HZ7IF1KLvcnkJl4oa8D-lJQnZBb9otS1lBZ7HhjcN-nKD-4YeEK6sCLeIz3ByLTM5CKidedqdPQn7NgIAkr1XjY53uUVZcT1VGe4S_pTY8H2mCxgBbXiekb8UM3AvczECHlm2mwlcagruunbPi3U6NX44UMFMvNUu7i8_jTXV1THfVF3mEipo8THJ0w=s0-d-e1-ft#https:\/\/mmbiz.qpic.cn\/mmbiz_png\/PeZRlwzCrRwXOrffd0iaPDCWX0ErzGSiaiatEJZ3bCof9ib8Kya8HziajMCic8o5icCMlfY3XLRYnYs3Al2lrxL8roPnA\/640?wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\" alt=\"\u56fe\u7247\"><\/p>\n\n\n\n<p>\u5317\u4eac\u5927\u5b66\u653f\u5e9c\u7ba1\u7406\u5b66\u9662\u6559\u6388\u3001\u653f\u6cbb\u5b66\u7cfb\u4e3b\u4efb\uff0c\u56fd\u5bb6\u6cbb\u7406\u7814\u7a76\u9662\u526f\u9662\u957f\uff0c\u54c8\u4f5b\u71d5\u4eac\u5b66\u793e\u8bbf\u95ee\u5b66\u8005\uff082022-2023\uff09\uff0c\u534e\u76db\u987f\u5927\u5b66\uff08\u897f\u96c5\u56fe\uff09\u653f\u6cbb\u5b66\u535a\u58eb\u3002\u4e3b\u8981\u7814\u7a76\u5236\u5ea6\u4e3b\u4e49\u3001\u56fd\u5bb6\u793e\u4f1a\u5173\u7cfb\u3001\u8d22\u653f\u793e\u4f1a\u5b66\uff0c\u5bf9\u793e\u4f1a\u79d1\u5b66\u7814\u7a76\u65b9\u6cd5\u4e5f\u6709\u6d89\u730e\u3002\u5728 The China Review, Sociological Theory, Non-Profit and Voluntary Sector Quarterly, Politics and Society\uff0c\u300a\u653f\u6cbb\u5b66\u7814\u7a76\u300b\u548c\u300a\u516c\u5171\u884c\u653f\u8bc4\u8bba\u300b\u7b49\u520a\u7269\u53d1\u8868\u4e2d\u82f1\u6587\u8bba\u6587\u591a\u7bc7\uff0c\u4e13\u8457Governing and Ruling: the Political Logic of Taxation in China \u57282021\u5e74\u7531\u5bc6\u897f\u6839\u5927\u5b66\u51fa\u7248\u793e\uff08The University of Michigan Press\uff09\u51fa\u7248\u3002<strong>\u90b1\u677e<br><\/strong><img decoding=\"async\" src=\"https:\/\/ci6.googleusercontent.com\/proxy\/bbSJw2iTLVP1xVwQqQaQbbPS46XVPPiP7L5LORmp5q53ypBWAVYglaOmjCWiBF5MtGKMhylopCznEtYSPY6O7gCxE6NCl-Ccgo0QuKJyKfvxLZ8czD-3FvgfArZg7CujPzC_RUQ9hL8qrnxnUzFTFWJ40LFSxlb8YXFobnx8aHXkKIsESl74Fvr5qIly9-WfNkAfVpA2N5GW-lLiNSpf_X2UUn0jK1VsylLyZUo=s0-d-e1-ft#https:\/\/mmbiz.qpic.cn\/mmbiz_png\/PeZRlwzCrRwXOrffd0iaPDCWX0ErzGSiaianG5qdHyMghmCUPMdPfAOk4iasoHTCPCSJKDYYgb3rMVbUQ49UyyZONw\/640?wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\" 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