發(fā)布時(shí)間：2018-05-14 04:29

  本文選題：個(gè)人住房房產(chǎn)稅 + 功能定位　； 參考：《廈門大學(xué)》2014年碩士論文

【摘要】：住房本身作為特殊的商品,既具有耐用消費(fèi)品的性質(zhì),也具有投資的價(jià)值。我國的住房貨幣化改革以來,住房市場從賣方市場逐步轉(zhuǎn)為買方市場,住房供給一度上揚(yáng),解決了許多中國城鎮(zhèn)家庭住房緊缺的問題。然而,由于住房商品的多重經(jīng)濟(jì)屬性和社會(huì)屬性,加上地方財(cái)政對(duì)土地市場的依賴以及城市化的非均衡發(fā)展,進(jìn)入21世紀(jì)以來,城鎮(zhèn)住房價(jià)格一路飆升。高房價(jià)引起的不僅僅是經(jīng)濟(jì)問題,還有影響到穩(wěn)定的社會(huì)問題。房產(chǎn)擁有量的差距直觀體現(xiàn)貧富差距,富人擁有豪華房產(chǎn)、多套房產(chǎn),財(cái)富也隨房價(jià)上漲而不斷積累,而工薪階層全家勒緊褲帶才能供得起一套房子,這種現(xiàn)象會(huì)給后者帶來嚴(yán)重的被剝奪感和社會(huì)不公感,解決這一問題已經(jīng)迫在眉睫。 學(xué)術(shù)界普遍寄希望于個(gè)人住房房產(chǎn)稅的全面開征能夠發(fā)揮調(diào)控房價(jià)、構(gòu)建地方主體稅種的作用。但是,我國主要城市的房價(jià)漲幅大大超過房產(chǎn)稅的稅率,城市化進(jìn)程又帶來大量的農(nóng)村人口向城鎮(zhèn)轉(zhuǎn)移,住房供給的缺口被不斷擴(kuò)大,房產(chǎn)稅的征收在目前很難達(dá)到控制房價(jià)的效果。分稅制改革和結(jié)構(gòu)性減稅都降低了地方政府的財(cái)政收入,財(cái)權(quán)與事權(quán)的巨大差距迫使地方政府尋求新的籌集財(cái)政收入的手段。房產(chǎn)稅具有受益稅的性質(zhì),是地方稅收的最佳選擇,但是,按照國際上房產(chǎn)稅稅率1.5%計(jì)算,結(jié)合我國城鎮(zhèn)房產(chǎn)的存量和稅收優(yōu)惠情況,僅能帶來12%左右的地方稅收收入,與地方政府主體稅種的要求相差甚遠(yuǎn)。 房產(chǎn)稅開征的意圖無論是長遠(yuǎn)的調(diào)控房價(jià)還是逐步的為地方政府籌集收入,首要解決的問題就是公平。房產(chǎn)價(jià)值的不同固然能體現(xiàn)財(cái)富差距,但是,房產(chǎn)稅的稅額很可能與家庭收入水平存在不匹配的情況,對(duì)中低收入群體的影響更大。本文著重研究房產(chǎn)稅的優(yōu)惠制度設(shè)計(jì),通過借鑒美國的“斷路器”法,設(shè)置符合中國家庭收入情況的稅收優(yōu)惠制度,將房產(chǎn)稅稅負(fù)的上限與家庭收入水平相匹配,希望能減少和控制中低收入群體的稅收負(fù)擔(dān),令個(gè)人住房房產(chǎn)稅在現(xiàn)階段更有針對(duì)性的實(shí)現(xiàn)調(diào)節(jié)貧富差距、促進(jìn)收入公平分配的功能。
[Abstract]:Housing itself as a special commodity, not only has the nature of consumer durable goods, but also has the value of investment. Since the reform of housing monetization in China, the housing market has gradually changed from the seller's market to the buyer's market, and the housing supply has gone up for a time, which has solved the problem of housing shortage in many Chinese cities and towns. However, due to the multiple economic and social attributes of housing commodities, the dependence of local finance on the land market and the unbalanced development of urbanization, the prices of urban housing have been soaring since the beginning of the 21st century. High house prices cause not only economic problems, but also social problems that affect stability. The gap between real estate ownership and wealth directly reflects the gap between the rich and the poor. The rich have luxury real estate, many real estate, and wealth is constantly accumulated with the rise in house prices, and the working-class family can only afford a house by tightening their belts. This phenomenon will bring the latter a serious sense of deprivation and social injustice, and it is urgent to solve this problem. Academic circles generally hope that the full introduction of personal housing property tax can play a role in regulating housing prices and building local tax categories. However, the increase in house prices in major cities in China has greatly exceeded the tax rate on property taxes, and the urbanization process has brought a large number of rural people to move to cities and towns, and the gap in housing supply has been constantly widening. The collection of property tax in the current difficult to control the effect of housing prices. The reform of tax sharing and structural tax reduction have reduced the local government's fiscal revenue, and the huge gap between the financial power and the administrative power forces the local government to seek new means of raising fiscal revenue. The property tax has the nature of benefit tax and is the best choice for local tax. However, according to the 1.5% international property tax rate, combined with the stock of urban real estate in China and the preferential tax situation, it can only bring about 12% of local tax revenue. And the local government subject tax requirements are far from each other. Whether the intention of levying the property tax is to regulate house prices in the long run or to gradually raise revenue for local governments, the most important problem is fairness. The difference of real estate value can reflect the wealth gap, but the tax amount of the property tax may not match the income level of the household, which will have a greater impact on the middle and low income groups. This paper focuses on the design of the preferential system of property tax. By referring to the "circuit breaker" law of the United States, it sets up a preferential tax system in line with the situation of Chinese family income, and matches the upper limit of the property tax burden with the level of household income. It is hoped that the tax burden of middle and low income groups can be reduced and controlled so that the personal housing property tax can realize the function of regulating the gap between the rich and the poor and promoting the fair distribution of income at the present stage.
【學(xué)位授予單位】：廈門大學(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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