【摘要】：中國房地產(chǎn)市場自1998年住房體制改革以來發(fā)展迅速,早已成為影響國計民生的支柱行業(yè)。這些年來,伴隨著我國城市化的不斷推進,房地產(chǎn)市場在發(fā)展壯大的同時也產(chǎn)生了各種問題,如房價上漲過快、重復(fù)建設(shè)造成資源浪費等。在快速發(fā)展期過后,我國的房地產(chǎn)市場伴隨著宏觀經(jīng)濟的下行呈現(xiàn)出頹勢。無論成長還是衰退,房地產(chǎn)市場都對宏觀經(jīng)濟形勢產(chǎn)生重大影響,因此,保障房地產(chǎn)市場的健康平穩(wěn)發(fā)展具有重要意義。現(xiàn)階段,我國正處于全面深化改革的關(guān)鍵時期,財稅體制改革是其中重要的組成部分,而房地產(chǎn)稅改革和立法又是整個財稅體制改革的關(guān)鍵一環(huán)。房地產(chǎn)稅立法不僅對自身領(lǐng)域有重要意義,也對整個財稅體制改革具有突破口和標(biāo)桿意義。本文以房地產(chǎn)稅為考察對象,全面探討中國房地產(chǎn)稅及其立法的有關(guān)問題,并提出自己對于房地產(chǎn)稅立法的見解和建議。本文分為五個部分,第一部分闡明本文的選題背景和選題意義,并簡要概括國內(nèi)外有關(guān)此問題的研究成果,提出研究的重點、難點和創(chuàng)新點。第二部分簡要闡述房地產(chǎn)稅的基礎(chǔ)理論。第三部分考察我國現(xiàn)行房地產(chǎn)稅制及存在的問題,并分析上海、重慶兩地的房產(chǎn)稅改革試點。第四部分介紹美國、日本的房地產(chǎn)稅立法經(jīng)驗,并對這些經(jīng)驗教訓(xùn)對我國的啟示進行梳理概括。第五部分對我國的房地產(chǎn)稅立法提出自己的構(gòu)想。
[Abstract]:China's real estate market has been developing rapidly since the reform of housing system in 1998, which has long been a pillar industry affecting the national economy and people's livelihood. In recent years, along with the continuous development of urbanization in China, the real estate market has also produced a variety of problems, such as the rapid rise of housing prices, repeated construction resulting in waste of resources and so on. After the period of rapid development, China's real estate market along with the downward trend of macro-economy presents a trend of decline. No matter the growth or decline, the real estate market has a great impact on the macro-economic situation. Therefore, it is of great significance to ensure the healthy and stable development of the real estate market. At present, China is in a critical period of deepening the reform in an all-round way, among which the reform of the fiscal and tax system is an important part, and the reform of the real estate tax and the legislation are the key links of the reform of the whole financial and tax system. The legislation of real estate tax is of great significance not only to its own field, but also to the reform of the whole fiscal and tax system. Taking the real estate tax as the object of investigation, this paper discusses the related problems of China's real estate tax and its legislation, and puts forward its own opinions and suggestions on the legislation of the real estate tax. This paper is divided into five parts. The first part clarifies the background and significance of the topic selection, and briefly summarizes the domestic and foreign research results on this issue, and puts forward the focus, difficulties and innovation of the research. The second part briefly expounds the basic theory of real estate tax. The third part examines the current real estate tax system and the existing problems, and analyzes the real estate tax reform pilot in Shanghai and Chongqing. The fourth part introduces the legislative experience of real estate tax in the United States and Japan, and summarizes the enlightenment of these experiences and lessons to our country. The fifth part of our country's real estate tax legislation put forward their own ideas.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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