本文選題：房地產(chǎn)稅收　切入點(diǎn)：房?jī)r(jià)　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：自1998年住房制度改革之后,我國(guó)房地產(chǎn)業(yè)作為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè),進(jìn)入了高速發(fā)展階段,房地產(chǎn)開(kāi)發(fā)投資速度、規(guī)模不斷加大,房?jī)r(jià)不斷提高,同時(shí),房地產(chǎn)業(yè)帶動(dòng)了鋼鐵、水泥等行業(yè)的發(fā)展,使我國(guó)的經(jīng)濟(jì)一直保持高速的增長(zhǎng)。然而,進(jìn)入2003年以后,在國(guó)際國(guó)內(nèi)經(jīng)濟(jì)形勢(shì)的共同作用下,加之住房市場(chǎng)化改革的過(guò)渡期基本結(jié)束,房地產(chǎn)業(yè)在高速發(fā)展的同時(shí),各種問(wèn)題也開(kāi)始顯現(xiàn),如房?jī)r(jià)上漲、供不應(yīng)求等。為了促進(jìn)房地產(chǎn)業(yè)的健康發(fā)展,穩(wěn)定房?jī)r(jià),中央從2003年開(kāi)始著手開(kāi)展宏觀調(diào)控。其中稅收政策在房地產(chǎn)宏觀調(diào)控中扮演著越來(lái)越重要的角色,成為社會(huì)各界普遍關(guān)注對(duì)象。征收房地產(chǎn)稅收能否真正調(diào)控房?jī)r(jià)也成為了熱議的話題。 本文第一部分分析國(guó)內(nèi)外的研究現(xiàn)狀,國(guó)內(nèi)對(duì)此項(xiàng)研究的資料較為匱乏,通過(guò)實(shí)證分析解決問(wèn)題的文獻(xiàn)有限,而國(guó)外在對(duì)房地產(chǎn)稅收調(diào)控房?jī)r(jià)方面的經(jīng)驗(yàn)較為成熟,并應(yīng)用與實(shí)際的稅收體系中去,可借鑒的經(jīng)驗(yàn)比較豐富。 第二部分研究我國(guó)房地產(chǎn)市場(chǎng)的發(fā)展演進(jìn)和現(xiàn)有房地產(chǎn)稅收政策及稅種分類,對(duì)房地產(chǎn)稅收政策存在的問(wèn)題和不足進(jìn)行討論,如“輕保有,重流轉(zhuǎn)”、稅費(fèi)項(xiàng)目繁雜等等。 第三部分,對(duì)不同環(huán)節(jié)下的房地產(chǎn)稅收調(diào)控房?jī)r(jià)進(jìn)行理論分析,利用房產(chǎn)稅可流轉(zhuǎn)和轉(zhuǎn)嫁,售房者和購(gòu)房者分別需要擔(dān)負(fù)的征稅義務(wù),源自住房市場(chǎng)上供給價(jià)格和需求價(jià)格彈性。根據(jù)稅收可流轉(zhuǎn)和轉(zhuǎn)嫁,在不同的供需價(jià)格彈性下,住房稅負(fù)怎樣調(diào)整住房市場(chǎng)供需價(jià)格曲線,來(lái)調(diào)控房?jī)r(jià)。而且,利用資本資產(chǎn)價(jià)格分析模型和投入產(chǎn)出分析模型,得出了離散和連續(xù)時(shí)間序列下征收房地產(chǎn)稅負(fù)調(diào)控房?jī)r(jià)的結(jié)果。 第四部分,根據(jù)我國(guó)31個(gè)省際面板數(shù)據(jù),采用計(jì)量經(jīng)濟(jì)模型,從多個(gè)角度分別對(duì)房地產(chǎn)持有稅收和交易稅收對(duì)房?jī)r(jià)調(diào)控進(jìn)行實(shí)證分析,研究出適合我國(guó)發(fā)展的對(duì)策框架,理清房地產(chǎn)稅收對(duì)房?jī)r(jià)的影響機(jī)理,對(duì)稅制的局限性進(jìn)行研究,進(jìn)而完善稅制改革。 最后,得出了改善稅收政策的對(duì)策建議：一方面,要完善房地產(chǎn)稅收征管機(jī)制,加強(qiáng)保有環(huán)節(jié)稅制、使稅收政策區(qū)域差異化；另一方面,提出了提高房地產(chǎn)稅收政策實(shí)施效率配套的制度方案,如要加強(qiáng)銀行信貸管理、完善社會(huì)住房保障體系等。 房地產(chǎn)稅收作為調(diào)控房?jī)r(jià)與社會(huì)資源配置的重要杠桿,在房地產(chǎn)政策中占有重要的地位。目前,我國(guó)現(xiàn)行的房地產(chǎn)稅制存在很多不足,通過(guò)研究我國(guó)房地產(chǎn)市場(chǎng)的發(fā)展演進(jìn)和現(xiàn)有的房地產(chǎn)稅收政策的影響力進(jìn)行理論研究與實(shí)證分析,研究出適合我國(guó)發(fā)展的對(duì)策框架,以真正解決現(xiàn)階段我國(guó)調(diào)控中的實(shí)際困難。
[Abstract]:Since the housing system reform in 1998, the real estate industry of our country, as the pillar industry of the national economy, has entered the stage of rapid development. The development of cement and other industries has kept the economy of our country growing at a high speed. However, since 2003, under the joint action of the international and domestic economic situation, the transition period of housing market-oriented reform has basically ended. With the rapid development of the real estate industry, various problems have begun to emerge, such as the rise of house prices and the shortage of supply, etc. In order to promote the healthy development of the real estate industry and stabilize the housing prices, In 2003, the central government began to carry out macro-control. Among them, the tax policy plays an increasingly important role in the macro-control of real estate. Whether real estate tax can really control housing price has become a hot topic. The first part of this article analyzes the domestic and foreign research situation, the domestic research data is relatively scarce, through the empirical analysis to solve the problem literature is limited, but the foreign in the real estate tax regulation housing price aspect experience is more mature, And the application and the actual tax system go, may draw lessons from the experience is quite rich. The second part studies the development and evolution of the real estate market in our country, the existing real estate tax policy and tax classification, discusses the problems and shortcomings of the real estate tax policy, such as "light retention, heavy circulation", complex tax items and so on. The third part, the real estate tax regulation and control of different links of the theoretical analysis of housing prices, the use of property tax can be transferred and transferred, sales and buyers of tax obligations, It comes from the price elasticity of supply and demand in the housing market. According to the transfer and transfer of taxes, how can the tax burden of housing adjust the price curve of supply and demand in the housing market under different price elasticity of supply and demand? By using the capital asset price analysis model and the input-output analysis model, the results of real estate tax adjustment and control under discrete and continuous time series are obtained. In the 4th part, according to the 31 provincial panel data of our country, the econometric model is used to analyze the real estate holding tax and the transaction tax on the housing price control separately from many angles, and the countermeasure frame suitable for the development of our country is studied. This paper clarifies the influence mechanism of real estate tax on house price, studies the limitation of tax system, and consummates the tax system reform. Finally, the countermeasures and suggestions to improve the tax policy are put forward: on the one hand, to perfect the tax collection and management mechanism of real estate, to strengthen the tax system of the retention link, to make the tax policy regional differentiation; on the other hand, This paper puts forward the system scheme to improve the efficiency of the implementation of the real estate tax policy, such as strengthening the bank credit management, perfecting the social housing security system and so on. As an important lever to regulate housing price and social resource allocation, real estate tax plays an important role in real estate policy. At present, there are many deficiencies in our country's current real estate tax system. By studying the development and evolution of the real estate market and the influence of the existing real estate tax policy, this paper makes a theoretical study and empirical analysis, and finds out a countermeasure frame suitable for the development of our country, so as to really solve the practical difficulties in the regulation and control of our country at the present stage.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F299.23

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