本文選題：房產(chǎn)稅 + 資源優(yōu)化配置　； 參考：《東北師范大學(xué)》2014年碩士論文

【摘要】：我國(guó)現(xiàn)行房產(chǎn)稅制度是以國(guó)務(wù)院于1986年頒布的《中華人民共和國(guó)房產(chǎn)稅暫行條例》的內(nèi)容為征稅的主要依據(jù)。隨著我國(guó)經(jīng)濟(jì)高速發(fā)展,房地產(chǎn)市場(chǎng)已由經(jīng)濟(jì)改革初期的新興產(chǎn)業(yè)轉(zhuǎn)變?yōu)楫?dāng)代經(jīng)濟(jì)的支柱產(chǎn)業(yè)。近年來(lái),房地產(chǎn)市場(chǎng)問題日益凸顯,行業(yè)內(nèi)無(wú)序競(jìng)爭(zhēng)、土地溢價(jià)過(guò)高等因素,導(dǎo)致房?jī)r(jià)不斷刷新紀(jì)錄,房地產(chǎn)泡沫不斷發(fā)酵,給中國(guó)經(jīng)濟(jì)市場(chǎng)發(fā)展帶來(lái)了隱患�！稌盒袟l例》中相關(guān)制度政策已不再能夠有效的對(duì)房地產(chǎn)市場(chǎng)進(jìn)行調(diào)控。 2010年各界專家學(xué)者呼吁改革房產(chǎn)稅,意在通過(guò)房產(chǎn)稅的改革來(lái)減少房?jī)r(jià)增長(zhǎng)過(guò)快帶來(lái)的經(jīng)濟(jì)、生活方面的不穩(wěn)定因素,真正實(shí)現(xiàn)房產(chǎn)稅的資源優(yōu)化配置功能,同時(shí)改善我國(guó)中央政府與地方政府的財(cái)政分權(quán)問題。2011年1月中央政府正式出臺(tái)了房產(chǎn)稅改革試點(diǎn)方案,首批試點(diǎn)地區(qū)設(shè)在上海和重慶兩地。方案實(shí)施以來(lái)各界學(xué)者專家高度關(guān)注,對(duì)于房產(chǎn)稅改革的爭(zhēng)議與討論一直未絕。然而經(jīng)過(guò)三年間的試點(diǎn)改革工作的實(shí)施,取得的成效并不明顯,導(dǎo)致這種狀況的原因是多方面的。本文將從實(shí)際出發(fā),分析我國(guó)現(xiàn)行房產(chǎn)稅稅制中存在的問題以及改革試點(diǎn)工作中存在的不合理制度,通過(guò)借鑒發(fā)達(dá)國(guó)家房產(chǎn)稅的發(fā)展經(jīng)驗(yàn),結(jié)合我國(guó)房產(chǎn)稅改革中存在的問題,提出完善稅制的對(duì)策建議。筆者認(rèn)為,房產(chǎn)稅改革應(yīng)該明確改革目標(biāo)及方向,讓房產(chǎn)稅能夠真正發(fā)揮其稅收調(diào)節(jié)作用,同時(shí)成為地方政府穩(wěn)定的稅源。不能僅為了實(shí)現(xiàn)短期內(nèi)宏觀目標(biāo)而立,應(yīng)放眼長(zhǎng)遠(yuǎn),從完善房產(chǎn)稅稅制的根本做起,真正發(fā)揮其職能和作用。 本文共分為五個(gè)部分：第一部分為導(dǎo)論,介紹了選題背景及意義、國(guó)內(nèi)外研究綜述、房產(chǎn)稅的相關(guān)概述及文章研究方法；第二部分內(nèi)容主要為房產(chǎn)稅相關(guān)的基礎(chǔ)理論,以及理論對(duì)本文研究的指導(dǎo)；第三部分主要分析了我國(guó)現(xiàn)行房產(chǎn)稅稅制的問題及影響,同時(shí)以改革試點(diǎn)地區(qū)三年來(lái)的相關(guān)數(shù)據(jù)為依據(jù),對(duì)房產(chǎn)稅改革試點(diǎn)階段性工作進(jìn)行評(píng)價(jià)與分析；第四部分是結(jié)合美國(guó)、日本及香港地區(qū)的房產(chǎn)稅制度,比較分析其優(yōu)劣勢(shì),得出對(duì)我國(guó)房產(chǎn)稅改革的經(jīng)驗(yàn)與啟示；第五部分是綜合以上四部分為下階段完善我國(guó)房產(chǎn)稅制度改革工作提出相應(yīng)的對(duì)策及建議。
[Abstract]:The current property tax system in China is based on the contents of the interim regulations of the people's Republic of China on property tax promulgated by the State Council in 1986. With the rapid development of China's economy, the real estate market has changed from a new industry in the early stage of economic reform to a pillar industry of contemporary economy. In recent years, problems in the real estate market have become increasingly prominent. Factors such as disorderly competition in the industry, excessive land premiums, and other factors have led to house prices constantly breaking new records, and real estate bubbles are constantly fermenting. It has brought hidden trouble to the development of China's economic market. The relevant institutional policies in the interim regulations can no longer effectively regulate and control the real estate market. In 2010, experts and scholars from all walks of life called for the reform of the property tax, in order to reduce the economic and livelihood instability brought by the rapid growth of house prices through the reform of the property tax, so as to truly realize the function of optimizing the allocation of resources of the property tax. In January 2011, the central government formally introduced the pilot scheme of property tax reform, the first pilot areas were located in Shanghai and Chongqing. Since the implementation of the plan, scholars and experts have paid close attention to the property tax reform. However, after three years of implementation of the pilot reform, the results are not obvious, leading to this situation is a variety of reasons. This paper will analyze the existing problems in the current real estate tax system of our country and the unreasonable system existing in the reform of the pilot work from the practical point of view, through drawing lessons from the development experience of the property tax in the developed countries and combining the problems existing in the reform of the real estate tax in our country. The countermeasures and suggestions to perfect the tax system are put forward. The author believes that the reform of property tax should make clear the reform goal and direction so that the real estate tax can really play its role of tax regulation and become a stable tax source for local governments at the same time. In order to realize the macro goal in the short term, we should look at the long term, start from the foundation of perfecting the real estate tax system, and give full play to its function and function. This paper is divided into five parts: the first part is an introduction, introduced the background and significance of the topic, domestic and foreign research overview, property tax related overview and research methods; the second part of the main content of the property tax related basic theory, The third part mainly analyzes the problems and effects of the current property tax system in our country, at the same time, based on the relevant data of the three years of the reform of the pilot area, the third part mainly analyzes the problems and effects of the current property tax system in China. The fourth part is to compare and analyze the advantages and disadvantages of the real estate tax system in the United States, Japan and Hong Kong, and draw the experience and inspiration to the reform of the property tax in China. The fifth part synthesizes the above four parts and puts forward the corresponding countermeasures and suggestions for the next stage to perfect the reform of the property tax system in our country.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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