本文選題：房地產(chǎn)稅　切入點：房地產(chǎn)稅改革　出處：《福建師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：作為國民經(jīng)濟的支柱產(chǎn)業(yè),房地產(chǎn)業(yè)的健康有序發(fā)展是國民經(jīng)濟持續(xù)穩(wěn)定發(fā)展的一大重要支撐,而與房地產(chǎn)緊密相關(guān)的房地產(chǎn)稅及其結(jié)構(gòu)的合理性也將直接影響到房地產(chǎn)行業(yè)的健康發(fā)展,并由此對國家財政收入產(chǎn)生重要影響。近年來,隨著我國社會經(jīng)濟的高速發(fā)展,房地產(chǎn)市場也相應(yīng)地隨之蓬勃發(fā)展。2011年,房地產(chǎn)稅試點工作在上海和重慶兩地同時開始,與此同時,“國十條”也隨之出臺。接連的舉措體現(xiàn)了我國政府對房地產(chǎn)及房地產(chǎn)稅發(fā)展動向的重視程度,但就現(xiàn)行的房地產(chǎn)稅而言,我國自從1994年進行稅收改革之后一直未隨發(fā)展而進行調(diào)整的房地產(chǎn)稅收制度已經(jīng)無法跟上當(dāng)前房地產(chǎn)市場的發(fā)展腳步。因此,基于我國國情及房地產(chǎn)稅歷史、現(xiàn)狀及發(fā)展期望而進行的房地產(chǎn)稅研究是當(dāng)下的當(dāng)務(wù)之急,基于全面分析研究而進行切實有效的房地產(chǎn)稅改革更是勢在必行。 本文試圖結(jié)合房地產(chǎn)稅的基礎(chǔ)理論和我國房地產(chǎn)稅的發(fā)展演變過程,來分析我國現(xiàn)行房地產(chǎn)稅的不足之處,進而論證當(dāng)前我國進行房地產(chǎn)稅改革的必然性,并通過借鑒發(fā)達國家和地區(qū)在房地產(chǎn)稅收方面的實踐經(jīng)驗,最終給出符合我國國情的具體改革建議。
[Abstract]:As a pillar industry of the national economy, the healthy and orderly development of the real estate industry is an important support for the sustained and stable development of the national economy. The rationality of the real estate tax and its structure, which is closely related to the real estate, will directly affect the healthy development of the real estate industry, and thus have an important impact on the national financial revenue. In recent years, with the rapid development of China's social economy, In 2011, the pilot project of real estate tax began in Shanghai and Chongqing at the same time. At the same time, the "Ten articles of the Nation" have also been issued. One after another, the government of our country attaches importance to the development of real estate and real estate tax, but as far as the current real estate tax is concerned, China's real estate tax system, which has not been adjusted with development since 1994, has been unable to keep up with the development of the current real estate market. The current situation and development expectation of real estate tax research is the urgent matter of the moment, and it is imperative to carry out effective real estate tax reform based on comprehensive analysis and research. Based on the basic theory of real estate tax and the development process of real estate tax in China, this paper tries to analyze the deficiency of real estate tax in our country, and then prove the inevitability of the reform of real estate tax in our country. Through drawing lessons from the practical experience of developed countries and regions in real estate taxation, the paper finally gives some concrete reform suggestions in accordance with the national conditions of our country.
【學(xué)位授予單位】：福建師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前10條

1 楊繼瑞;;房產(chǎn)稅改革試點背景下的中國房地產(chǎn)發(fā)展趨勢[J];西部論壇;2011年02期

2 馮菱君,王海勇;重構(gòu)我國房地產(chǎn)稅制的基本思路[J];當(dāng)代經(jīng)濟研究;2004年11期

3 鄧宏乾;國外房地產(chǎn)稅制及其對我國房地產(chǎn)稅制建設(shè)的啟示[J];中國房地產(chǎn);2001年10期

4 楊繼瑞;馬永坤;;滬渝房產(chǎn)稅改革試點的思考與對策[J];高校理論戰(zhàn)線;2011年05期

5 谷成;;對進一步完善房產(chǎn)稅的探討——由上海、重慶開展對部分個人住房征收房產(chǎn)稅試點引發(fā)的思考[J];價格理論與實踐;2011年02期

6 錢凱;我國房地產(chǎn)稅制改革問題研究綜述[J];經(jīng)濟研究參考;2005年07期

7 蘇之濤;;我國現(xiàn)行房產(chǎn)稅改革的理性思考[J];經(jīng)濟研究導(dǎo)刊;2011年32期

8 孟祥舟;美國房地產(chǎn)稅制[J];國土資源;2002年02期

9 賈康;國有土地的財稅管理探討[J];四川財政;1999年08期

10 劉淑娟;;房地產(chǎn)稅收制度構(gòu)建研究房地產(chǎn)稅收制度構(gòu)建研究[J];商場現(xiàn)代化;2008年20期

，

本文編號：1633479