本文關(guān)鍵詞：產(chǎn)權(quán)結(jié)構(gòu)多元化對(duì)稅收的影響機(jī)制研究　出處：《中國財(cái)政科學(xué)研究院》2016年博士論文　論文類型：學(xué)位論文

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【摘要】：轉(zhuǎn)型期的中國稅收正面臨著總量增速乏力以及結(jié)構(gòu)性失衡問題:一方面,在近兩年經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型的過程中,稅收收入增速已經(jīng)出現(xiàn)了下降的跡象。2013年與2014年,我國稅收收入同比增速分別為9.86%、7.82%,這是自1994年分稅制改革以來稅收收入同比增速首次低于兩位數(shù);另一方面,從稅收收入結(jié)構(gòu)看,近年來我國商品勞務(wù)稅占比在50%以上,而所得稅占比僅占25%左右。與其他主要發(fā)展中國家相比,我國所得稅比重較低。以往關(guān)于優(yōu)化稅收制度的政策建議多集中于對(duì)最優(yōu)稅率、征管效率的探討,而忽略了對(duì)稅源的剖析。事實(shí)上,稅源是稅收制度的基礎(chǔ),如果沒有充足的稅源作為基礎(chǔ),稅收制度設(shè)計(jì)得再完美也很難保證稅收功能的有效發(fā)揮。因此,如何通過優(yōu)化稅源結(jié)構(gòu)來為稅制改革提供前提和條件,是稅制改革的一個(gè)基礎(chǔ)性問題。本文認(rèn)為,產(chǎn)權(quán)結(jié)構(gòu)變遷是稅源結(jié)構(gòu)發(fā)生變化的根本所在。這是因?yàn)?隨著所有權(quán)不斷分割、裂變成各式各樣的產(chǎn)權(quán),新的產(chǎn)權(quán)主體產(chǎn)生并獲得收益,這構(gòu)成了新稅源產(chǎn)生、穩(wěn)定、擴(kuò)大的基礎(chǔ);稅源的變化會(huì)進(jìn)一步導(dǎo)致稅制結(jié)構(gòu)變遷,這是因?yàn)樾碌亩愒唇Y(jié)構(gòu)需要新的稅收汲取能力作為匹配,增強(qiáng)稅收汲取能力的核心就在于主體稅種的選擇與搭配,這成為推動(dòng)稅制結(jié)構(gòu)變遷的動(dòng)力;最后,以新的稅源為基礎(chǔ)、輔之以不斷增強(qiáng)的稅收汲取能力,共同促進(jìn)了稅收收入的擴(kuò)大;而擴(kuò)大的稅收收入可以彌補(bǔ)政府為界定與保護(hù)產(chǎn)權(quán)付出的成本,由此形成“產(chǎn)權(quán)——稅源——稅制結(jié)構(gòu)——稅收收入——產(chǎn)權(quán)”的良性循環(huán)機(jī)制。在此基礎(chǔ)上,本文實(shí)證研究了中國企業(yè)產(chǎn)權(quán)結(jié)構(gòu)變遷、城市土地與住房市場產(chǎn)權(quán)變遷過程中相關(guān)稅收的變化情況,以檢驗(yàn)這一機(jī)制的合理性。首先,本文通過梳理中國企業(yè)產(chǎn)權(quán)結(jié)構(gòu)變遷的過程,分析了企業(yè)產(chǎn)權(quán)結(jié)構(gòu)多元化對(duì)稅源產(chǎn)生、擴(kuò)大的影響機(jī)制,稅源的變化會(huì)進(jìn)一步影響稅制結(jié)構(gòu),最終促進(jìn)稅收收入、特別是所得稅收入的上升。企業(yè)產(chǎn)權(quán)結(jié)構(gòu)多元化體現(xiàn)在兩個(gè)方面,一方面是企業(yè)產(chǎn)權(quán)主體的多元化。企業(yè)產(chǎn)權(quán)主體由國家轉(zhuǎn)向集體、法人與私人,他們作為自主經(jīng)營決策的主體被法律認(rèn)可,這就促進(jìn)了企業(yè)所得稅稅源的形成;另一方面,從產(chǎn)權(quán)權(quán)能的角度看,產(chǎn)權(quán)主體由國家向集體、個(gè)人以及法人轉(zhuǎn)移的本質(zhì)在于,市場主體獲得對(duì)企業(yè)財(cái)產(chǎn)的使用權(quán)、處置權(quán)以及收益權(quán)。企業(yè)所有者擁有財(cái)產(chǎn)的使用權(quán)與處置權(quán)可以理解為企業(yè)所有者擁有對(duì)企業(yè)的控制權(quán),而收益權(quán)則意味著對(duì)企業(yè)剩余索取權(quán)的擁有。隨著企業(yè)產(chǎn)權(quán)結(jié)構(gòu)多元化的推進(jìn),企業(yè)控制權(quán)與剩余索取權(quán)逐漸由政府轉(zhuǎn)向市場、并逐漸實(shí)現(xiàn)統(tǒng)一,這不僅激勵(lì)了企業(yè)生產(chǎn)積極性,也促進(jìn)了企業(yè)經(jīng)營績效的提高、利潤的擴(kuò)大、員工工資的增加。這些可以通過影響稅源、稅制結(jié)構(gòu),最終促進(jìn)稅收收入以及結(jié)構(gòu)的變化。在此基礎(chǔ)上,本文還利用2001-2013年間、31個(gè)省的面板數(shù)據(jù),采用gmm方法實(shí)證研究了企業(yè)產(chǎn)權(quán)結(jié)構(gòu)多元化程度與稅收收入及其結(jié)構(gòu)之間的關(guān)系。結(jié)果表明:在投資規(guī)模一定的條件下,增加對(duì)股份制企業(yè)的投資會(huì)對(duì)稅收收入特別是所得稅收入的增速產(chǎn)生正向促進(jìn)作用;增加對(duì)私營企業(yè)的投資會(huì)對(duì)稅收收入增速產(chǎn)生正向促進(jìn)作用但對(duì)其結(jié)構(gòu)沒有顯著性影響;而增加對(duì)國有企業(yè)的投資不僅會(huì)導(dǎo)致稅收收入的降低,特別是不利于所得稅收入的增加;此外,資金約束一定的背景下,個(gè)人資本、法人資本的比例越高,稅收收入特別是所得稅收入增長越快;而國家資本與集體資本的增加則會(huì)對(duì)稅收收入的增長產(chǎn)生負(fù)向影響。這一實(shí)證結(jié)果印證了此前提出的理論,即企業(yè)產(chǎn)權(quán)結(jié)構(gòu)多元化的程度越高,稅收收入、特別是所得稅收入的增長越快。此外,通過梳理中國城市土地和住房產(chǎn)權(quán)變遷歷程,本文分析了這一過程中財(cái)產(chǎn)稅收入的變化情況。在土地市場上,土地由完全國家所有轉(zhuǎn)向國家所有與集體所有共存,同時(shí),城市土地還在國家所有制的基礎(chǔ)上,形成以所有權(quán)為核心,以使用權(quán)和所有權(quán)兩權(quán)分離為特征的城市土地產(chǎn)權(quán)結(jié)構(gòu)。其結(jié)果是開辟了新的稅源、相關(guān)稅收制度不斷完善,最終促進(jìn)了土地增值稅、城鎮(zhèn)土地使用稅的迅猛增長;在住房市場上,我國城鎮(zhèn)住房產(chǎn)權(quán)制度的改革經(jīng)歷了“有限產(chǎn)權(quán)——部分產(chǎn)權(quán)——私有產(chǎn)權(quán)”的變遷過程,其實(shí)質(zhì)是將使用權(quán)、轉(zhuǎn)讓權(quán)與收益權(quán)不斷由國家轉(zhuǎn)移給集體、法人、個(gè)人等市場主體的過程。而住房市場的產(chǎn)權(quán)結(jié)構(gòu)多元化有效地激勵(lì)了住房的供需,無論是在一級(jí)市場還是二級(jí)市場,商品房的交易都呈現(xiàn)出不多擴(kuò)大的趨勢。結(jié)果是開辟了新的稅源,進(jìn)而促進(jìn)房產(chǎn)稅與契稅的增長,以及相關(guān)稅收制度的不斷完善。通過理論與實(shí)證兩個(gè)角度對(duì)產(chǎn)權(quán)結(jié)構(gòu)多元化與稅源、稅制結(jié)構(gòu)之間的關(guān)系進(jìn)行了探究,本文發(fā)現(xiàn):在產(chǎn)權(quán)結(jié)構(gòu)多元化過程中,所有權(quán)作為基礎(chǔ),在此基礎(chǔ)上不斷分割、裂變成各式各樣的產(chǎn)權(quán)。而產(chǎn)權(quán)明晰的過程即是各種主體獲得收益的過程,這種收益的產(chǎn)生一方面源自于激勵(lì),另一方面源自于閑置資源的利用,其結(jié)果是開辟了新的稅源,進(jìn)而影響稅制結(jié)構(gòu)、提高稅收收入。本文的結(jié)論意味著,解決稅收收入不足以及稅收調(diào)節(jié)問題時(shí),可以不局限于傳統(tǒng)的稅率、征管效率等手段,通過在產(chǎn)權(quán)結(jié)構(gòu)多元化過程中對(duì)不同產(chǎn)權(quán)主體的清晰界定與保護(hù),使得各產(chǎn)權(quán)主體在交易過程中保持平等地位,實(shí)現(xiàn)權(quán)、責(zé)、利之統(tǒng)一,同樣可以促進(jìn)新稅源的產(chǎn)生,進(jìn)而起到優(yōu)化稅制的作用。本文的創(chuàng)新之處體現(xiàn)在:第一,視角創(chuàng)新。以往對(duì)于宏觀稅負(fù)以及稅制結(jié)構(gòu)的研究集中于經(jīng)濟(jì)因素、政治因素以及管理因素三個(gè)方面,而本文從稅源的角度出發(fā),認(rèn)為稅源是稅收制度的根本,如果沒有充足的稅源,稅收制度即便設(shè)計(jì)的再完美,也不會(huì)產(chǎn)生充足的稅源;此外,稅源的變遷反映的經(jīng)濟(jì)結(jié)構(gòu)的變遷,是市場主體收益結(jié)構(gòu)的變遷,因此只有基于稅源的變化設(shè)計(jì)稅制結(jié)構(gòu),才能使得稅制結(jié)構(gòu)真正與經(jīng)濟(jì)發(fā)展相適應(yīng),真正起到調(diào)節(jié)收入分配的作用。第二,理論創(chuàng)新。這主要體現(xiàn)在兩個(gè)方面:首先,本文創(chuàng)造性地將產(chǎn)權(quán)與稅收問題建立聯(lián)系,這突破了以往從政治經(jīng)濟(jì)學(xué)視角、以及新古典經(jīng)濟(jì)學(xué)視角對(duì)稅收問題的研究。此外,本文嘗試還構(gòu)建了產(chǎn)權(quán)結(jié)構(gòu)多元化對(duì)稅收收入影響的一般分析框架。
[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.

【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42
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本文編號(hào)：1388313