产权结构多元化对税收的影响机制研究

发布时间：2018-01-06 14:39

  本文关键词：产权结构多元化对税收的影响机制研究　出处：《中国财政科学研究院》2016年博士论文　论文类型：学位论文

  更多相关文章： 产权结构多元化 税源 税制结构 税收收入

【摘要】：转型期的中国税收正面临着总量增速乏力以及结构性失衡问题:一方面,在近两年经济结构转型的过程中,税收收入增速已经出现了下降的迹象。2013年与2014年,我国税收收入同比增速分别为9.86%、7.82%,这是自1994年分税制改革以来税收收入同比增速首次低于两位数;另一方面,从税收收入结构看,近年来我国商品劳务税占比在50%以上,而所得税占比仅占25%左右。与其他主要发展中国家相比,我国所得税比重较低。以往关于优化税收制度的政策建议多集中于对最优税率、征管效率的探讨,而忽略了对税源的剖析。事实上,税源是税收制度的基础,如果没有充足的税源作为基础,税收制度设计得再完美也很难保证税收功能的有效发挥。因此,如何通过优化税源结构来为税制改革提供前提和条件,是税制改革的一个基础性问题。本文认为,产权结构变迁是税源结构发生变化的根本所在。这是因为,随着所有权不断分割、裂变成各式各样的产权,新的产权主体产生并获得收益,这构成了新税源产生、稳定、扩大的基础;税源的变化会进一步导致税制结构变迁,这是因为新的税源结构需要新的税收汲取能力作为匹配,增强税收汲取能力的核心就在于主体税种的选择与搭配,这成为推动税制结构变迁的动力;最后,以新的税源为基础、辅之以不断增强的税收汲取能力,共同促进了税收收入的扩大;而扩大的税收收入可以弥补政府为界定与保护产权付出的成本,由此形成“产权——税源——税制结构——税收收入——产权”的良性循环机制。在此基础上,本文实证研究了中国企业产权结构变迁、城市土地与住房市场产权变迁过程中相关税收的变化情况,以检验这一机制的合理性。首先,本文通过梳理中国企业产权结构变迁的过程,分析了企业产权结构多元化对税源产生、扩大的影响机制,税源的变化会进一步影响税制结构,最终促进税收收入、特别是所得税收入的上升。企业产权结构多元化体现在两个方面,一方面是企业产权主体的多元化。企业产权主体由国家转向集体、法人与私人,他们作为自主经营决策的主体被法律认可,这就促进了企业所得税税源的形成;另一方面,从产权权能的角度看,产权主体由国家向集体、个人以及法人转移的本质在于,市场主体获得对企业财产的使用权、处置权以及收益权。企业所有者拥有财产的使用权与处置权可以理解为企业所有者拥有对企业的控制权,而收益权则意味着对企业剩余索取权的拥有。随着企业产权结构多元化的推进,企业控制权与剩余索取权逐渐由政府转向市场、并逐渐实现统一,这不仅激励了企业生产积极性,也促进了企业经营绩效的提高、利润的扩大、员工工资的增加。这些可以通过影响税源、税制结构,最终促进税收收入以及结构的变化。在此基础上,本文还利用2001-2013年间、31个省的面板数据,采用gmm方法实证研究了企业产权结构多元化程度与税收收入及其结构之间的关系。结果表明:在投资规模一定的条件下,增加对股份制企业的投资会对税收收入特别是所得税收入的增速产生正向促进作用;增加对私营企业的投资会对税收收入增速产生正向促进作用但对其结构没有显著性影响;而增加对国有企业的投资不仅会导致税收收入的降低,特别是不利于所得税收入的增加;此外,资金约束一定的背景下,个人资本、法人资本的比例越高,税收收入特别是所得税收入增长越快;而国家资本与集体资本的增加则会对税收收入的增长产生负向影响。这一实证结果印证了此前提出的理论,即企业产权结构多元化的程度越高,税收收入、特别是所得税收入的增长越快。此外,通过梳理中国城市土地和住房产权变迁历程,本文分析了这一过程中财产税收入的变化情况。在土地市场上,土地由完全国家所有转向国家所有与集体所有共存,同时,城市土地还在国家所有制的基础上,形成以所有权为核心,以使用权和所有权两权分离为特征的城市土地产权结构。其结果是开辟了新的税源、相关税收制度不断完善,最终促进了土地增值税、城镇土地使用税的迅猛增长;在住房市场上,我国城镇住房产权制度的改革经历了“有限产权——部分产权——私有产权”的变迁过程,其实质是将使用权、转让权与收益权不断由国家转移给集体、法人、个人等市场主体的过程。而住房市场的产权结构多元化有效地激励了住房的供需,无论是在一级市场还是二级市场,商品房的交易都呈现出不多扩大的趋势。结果是开辟了新的税源,进而促进房产税与契税的增长,以及相关税收制度的不断完善。通过理论与实证两个角度对产权结构多元化与税源、税制结构之间的关系进行了探究,本文发现:在产权结构多元化过程中,所有权作为基础,在此基础上不断分割、裂变成各式各样的产权。而产权明晰的过程即是各种主体获得收益的过程,这种收益的产生一方面源自于激励,另一方面源自于闲置资源的利用,其结果是开辟了新的税源,进而影响税制结构、提高税收收入。本文的结论意味着,解决税收收入不足以及税收调节问题时,可以不局限于传统的税率、征管效率等手段,通过在产权结构多元化过程中对不同产权主体的清晰界定与保护,使得各产权主体在交易过程中保持平等地位,实现权、责、利之统一,同样可以促进新税源的产生,进而起到优化税制的作用。本文的创新之处体现在:第一,视角创新。以往对于宏观税负以及税制结构的研究集中于经济因素、政治因素以及管理因素三个方面,而本文从税源的角度出发,认为税源是税收制度的根本,如果没有充足的税源,税收制度即便设计的再完美,也不会产生充足的税源;此外,税源的变迁反映的经济结构的变迁,是市场主体收益结构的变迁,因此只有基于税源的变化设计税制结构,才能使得税制结构真正与经济发展相适应,真正起到调节收入分配的作用。第二,理论创新。这主要体现在两个方面:首先,本文创造性地将产权与税收问题建立联系,这突破了以往从政治经济学视角、以及新古典经济学视角对税收问题的研究。此外,本文尝试还构建了产权结构多元化对税收收入影响的一般分析框架。
[Abstract]:China tax transition period is facing the growth rate of the total fatigue and structural imbalances: on the one hand, in the process of economic restructuring in recent years, the growth rate of tax revenue is showing signs of.2013 years and the decline in 2014, the growth rate of China's tax revenue were 9.86%, 7.82%, which is since 1994 the growth rate of tax reform the tax revenue grew less than two digits for the first time; on the other hand, from the tax revenue structure, in recent years the commodity and service tax in China accounted for more than 50%, while the income tax accounted for only about 25%. Compared with other major developing countries, China's income tax is relatively low. Suggestions about the optimization of the tax system in the past focused on the optimal tax rate, to explore the efficiency of collection, while ignoring the analysis of tax source. In fact, the tax is the basis of the tax system, if there is no sufficient tax as a basis for the design of tax system Perfectly is also very difficult to ensure the effective tax function. Therefore, how to optimize the tax structure to provide the premise and condition for tax reform, is a fundamental issue in the reform of tax system. This paper argues that the structure of property rights is the foundation of the change of tax structure change. This is because, with the continuous ownership segmentation, split into every kind of property rights, property rights and new income sources, which constitutes a new, stable, expand the foundation; tax changes will lead to further tax structure change, this is because the new tax structure to the new tax absorbing ability as the matching, enhance the core tax absorbing ability lies in and collocation the main type of choice, which have become the driving force of the taxation structure changes; finally, the new tax based, supplemented by the increasing tax absorbing ability, promote the income tax In the expansion; while expanding the tax revenue for the government can make up for the definition and protection of property costs, thus forming a virtuous cycle mechanism of property tax, the tax structure, tax income, property rights ". On this basis, this paper empirically studies the China enterprise property rights structure changes, changes in tax related process of the change of city land with the housing market of the property rights, in order to prove the rationality of this mechanism. Firstly, this paper through combing China structure change of enterprise property rights, analyzes the structure of enterprise property right diversification of the sources of production, the influence mechanism of expanding the sources of change will further affect the tax structure, and ultimately promote the tax revenue, especially the rise in income tax revenues the diversified ownership structure embodied in two aspects, one is the diversification of property rights of enterprises. The enterprise property rights by the state to The collective and private legal person, they recognized by the law as the main body of independent decision-making, which promoted the formation of enterprise income tax; on the other hand, from the perspective of property rights, property rights from the state to the collective nature of personal and corporate transfer is subject to the market of property right of use right of disposal and usufruct, right of use and the right to dispose of the business owners have property can be understood as the enterprise owner has the power to control the enterprise, and gains the right means of enterprise surplus has claim. With the enterprise property right structure to promote the diversification of enterprise, control rights and residual claim rights gradually by the government to the market, and gradually achieve unity, which not only inspired the enthusiasm of production, but also promote the improvement of enterprise performance, enlarging the profit, wages increase. These can be influenced by tax, The structure of tax system, tax revenue and ultimately promote the change of structure. On this basis, this paper also use 2001-2013, panel data of 31 provinces, an empirical study on the relationship between ownership structure and the degree of diversification of tax revenue and its structure by using GMM method. The results showed that: in the condition of fixed investment scale, the increase of shares business investment on tax revenue especially income tax revenue growth has a positive effect on private enterprises; increase investment on tax revenue growth has a positive effect on the structure but no significant influence; and to increase investment of state-owned enterprises will not only lead to lower tax revenues, especially not conducive to the increase in income tax revenue; in addition, the background of capital constraints, personal capital, corporate capital higher proportion of tax revenue, especially income tax revenue growth faster; And increase the state capital and collective capital has a negative influence on the growth of tax revenue. The empirical results confirmed the previously proposed theory, namely the diversification of ownership structure of enterprise income tax, the higher level, especially the faster income tax revenue growth. In addition, through combing the changes of land and housing property the course of Chinese City, this paper analyzes the changes of property in the process of tax revenue. In the land market, land from all countries and all countries completely to collective ownership coexist at the same time, the foundation of city land is still state ownership, ownership form as the core, the city land use rights and ownership structure of property rights in two the separation of ownership and features. The result is opened up a new source of tax revenue, tax systems continue to improve, and ultimately promote the rapid growth of land value-added tax, urban land use tax in the city housing; On the field, changes in the process of the reform of the urban housing property rights system in our country has experienced a "limited property right -- part of the property - private property right", its essence is to use rights, transfer rights and income rights are constantly transferred to the national collective legal person, the process of personal and other market players. And the structure of property rights of the housing market effectively. Encourages the supply and demand of housing, whether in the primary market or the secondary market two, commercial housing transactions are not much enlarged. The results are opened up new sources of revenue, and promote the real estate tax and deed tax growth, and the continuous improvement of the system. Through the two aspects of theory and demonstration diversified ownership structure and relationship between the source of tax revenue, the tax structure of the inquiry, this paper found that: in the process of diversified ownership structure, ownership as the basis, on the basis of the segmentation, split into every kind of The property and property rights. The process is a process of various subject gains, the revenue generated on the one hand from the use of incentives, on the other hand from the idle resources, the result is opened up new sources of revenue, and the effect of the tax structure, raise tax revenue. The conclusion implies that the tax the lack of income and tax adjustment problems, can not be confined to the traditional tax collection efficiency by means of diversified ownership structure in the process of different property rights definition and protection of property rights, so that the body maintain equal status, in the transaction process to achieve power, responsibility, benefit of unity, can also promote new sources the produce, so as to optimize the tax effect. The innovation of this paper lies in: first, from the perspective of innovation. The previous research on the macro tax burden and tax structure on economic factors, political factors Three aspects of factors and management factors, the thesis proceeds from the tax point of view, that is the fundamental source of tax system, if there is no enough tax, the tax system even if the design perfect, also won't produce enough revenue; in addition, the changes reflect the sources of changes in the economic structure, change of market main income structure therefore, only based on changes in the tax structure design tax, in order to make the real tax structure and adapt to economic development, really play a role in regulating income distribution. Second, theoretical innovation. This is mainly reflected in two aspects: first, this paper creatively will establish contact with property tax issues, the breakthrough in the past, from from the perspective of political economics, research on tax issues and new classical economics perspective. In addition, this paper attempts to construct the structure of property rights to the general analysis framework of tax revenue impact.

【学位授予单位】：中国财政科学研究院
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F812.42
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本文编号：1388313