论产权结构多元化对税制结构的影响

在产权结构多元化的过程中,随着所有权不断分割、裂变成各式各样的产权以及产权不断被明晰界定,新的产权主体会获得收益,这种收益的产生一方面源自于激励,另一方面源自于对闲置资源的利用,其结果是开辟了新的税源,进而提高所得税收入、影响税制结构。这意味着,在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,同样可以促进新税基的产生,进而起到优化税制的作用。

The Influence of Property Rights Structure Diversification on Tax Structure

This article explores relationships between diversification of property rights structure, tax source, tax revenue, and tax structure from theoretical and empirical perspective. The result implies that, ownership would continue to split into a wide variety of property rights during ownership struc?ture diversification process. In this process, property rights would also be clearly defined generally. All these would generate new property rights owners who could receive new benefits. These benefits generate from the incentive to property rights owners on one hand, and derive from utilization of idle resources on the other hand. As a result, new tax source are created, thereby increasing tax reve?nues and affecting tax structure. These conclusions mean that in order to solve the shortage of tax revenue and the enhancement of tax adjustment function, we can not only use traditional ways, but also with the help of property rights structure diversification. Through clear definition of property rights, new tax source can also be created and then tax system will be optimized.