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税收的目的物是产权。产权税收理论的提出主要是为如何确定税收边界提供理论依据。在产权明确存在的地方,税收或税收权力应当介入,否则会导致税收真空;在产权不存在或不明确存在的地方,税收或税收权力就不应当介入,否则就导致税收或税收权力滥用。从税收的产权本质看,可将税收体系划分为产权交易税、产权收益税与产权静态税。三者存在一定程度的重复征税,但这不违背税收的本质。
The object of taxation is property rights. The theory of property tax theory is mainly to provide a theoretical basis for determining the tax revenue boundary. Where property rights clearly exist, taxation or taxation power should be intervened, otherwise a tax vacuum will result. Where property rights do not exist or are not clearly defined, taxation or taxation power should not be intervened, otherwise taxation or taxation power will be abused. From the nature of tax revenue, the tax system can be divided into property tax, property tax and property tax. There is a certain degree of double taxation of the three, but this does not violate the essence of taxation.