發(fā)布時(shí)間：2018-05-15 07:55

  本文選題：征收對(duì)象 + 計(jì)稅依據(jù)�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：我國現(xiàn)行的房產(chǎn)稅是國務(wù)院在1986年9月頒布的《中華人民共和國房產(chǎn)稅暫行條例》，該條例規(guī)定房產(chǎn)稅把城市、縣城、建制鎮(zhèn)和工礦區(qū)等房產(chǎn)作為征稅的對(duì)象，而將房產(chǎn)的原值或者房產(chǎn)的租金收入作為計(jì)稅依據(jù)，并將個(gè)人所有非營業(yè)用的房產(chǎn)（即個(gè)人住房）予以免稅，可見此時(shí)房產(chǎn)稅的征收對(duì)象只限于營業(yè)用房產(chǎn)。此規(guī)定是符合當(dāng)時(shí)中國的實(shí)際情況的，但是現(xiàn)在的中國已經(jīng)發(fā)生翻天覆地的變化，國情不同自然規(guī)定也要隨之變化。以前房屋只做居住用，，然而隨之人們富裕之后，房屋投資或投機(jī)也成為財(cái)富積累的方式，因此我國現(xiàn)行的房產(chǎn)稅制度不適應(yīng)現(xiàn)在的中國國情，改革的呼聲也越來越高。房產(chǎn)稅改革的難點(diǎn)之一就是我國征收對(duì)象的多樣性和差異性，因此本文的重點(diǎn)是以房產(chǎn)稅征收對(duì)象的定性和定量分析為切入點(diǎn)，研究我國的房產(chǎn)稅征稅對(duì)象的選擇問題。 本文首先對(duì)房產(chǎn)稅征稅對(duì)象進(jìn)行了一般分析，從定性角度闡述征稅對(duì)象的界定以及其一般屬性；從定量角度闡述計(jì)稅依據(jù)的類型并對(duì)其分析比較。其次是對(duì)我國房產(chǎn)稅征稅對(duì)象進(jìn)行現(xiàn)實(shí)分析，從外延看有三個(gè)問題，一是不同區(qū)域內(nèi)房產(chǎn)的稅收差異悖于公平原則，二是不同用途的房產(chǎn)稅收政策差異弱化了房產(chǎn)調(diào)節(jié)功能，三是準(zhǔn)公共部門不動(dòng)產(chǎn)房產(chǎn)稅政策缺失；從量化看，一是以房產(chǎn)原值的確定待進(jìn)一步明確，二是租金收入為計(jì)稅依據(jù)存在的主要問題。第三是對(duì)有關(guān)國家和地區(qū)房產(chǎn)稅征稅對(duì)象的經(jīng)驗(yàn)進(jìn)行分析，歸納成四點(diǎn)，一是征稅對(duì)象較寬泛；二是典型國家和地區(qū)將市場(chǎng)評(píng)估價(jià)值作為計(jì)稅依據(jù)，主要從評(píng)估和征管相獨(dú)立、評(píng)估方式和評(píng)估周期出發(fā)，說明相關(guān)國家在實(shí)際如何運(yùn)用市場(chǎng)評(píng)估價(jià)值；三是建立科學(xué)有效財(cái)產(chǎn)登記、評(píng)估系統(tǒng)；四是地方政府擁有一定稅權(quán)并且是主要收入來源。第四對(duì)我國房產(chǎn)稅征稅對(duì)象的理性選擇進(jìn)行分析，主要分成三點(diǎn)，一是我國房產(chǎn)稅征稅對(duì)象在選擇時(shí)應(yīng)遵循的原則；二是對(duì)征稅對(duì)象進(jìn)行說明，認(rèn)為我國農(nóng)村不動(dòng)產(chǎn)分地區(qū)、分步驟納入房產(chǎn)稅征收范圍，城市居民個(gè)人住房納入征收范圍，適當(dāng)增加免稅房產(chǎn)以及將公共事業(yè)部門用于出租等經(jīng)營性行為的房產(chǎn)納入征收范圍；三是對(duì)計(jì)稅依據(jù)進(jìn)行闡述，認(rèn)為我國房產(chǎn)稅的計(jì)稅依據(jù)應(yīng)以房地產(chǎn)的市場(chǎng)價(jià)值為依據(jù)，并分析我國房產(chǎn)市場(chǎng)價(jià)值評(píng)估辦法的確定。最后對(duì)相關(guān)配套措施進(jìn)行闡述，分別是財(cái)產(chǎn)申報(bào)制度、房地產(chǎn)登記制度以及房地產(chǎn)評(píng)估制度。 本文主要采用文獻(xiàn)檢索、對(duì)比分析等方法對(duì)我國房產(chǎn)稅征稅對(duì)象的選擇進(jìn)行了分析，其創(chuàng)新之處在于，提出要把農(nóng)村不動(dòng)產(chǎn)分地區(qū)、分步驟納入房產(chǎn)稅的征稅范圍，要對(duì)城市居民個(gè)人住房征稅并適當(dāng)增加免稅房產(chǎn)，以及將公共事業(yè)部門用于出租等經(jīng)營性行為的房產(chǎn)納入征收范圍。當(dāng)然,由于本人研究水平所限，對(duì)我國房產(chǎn)稅的現(xiàn)狀和缺憾，國外財(cái)產(chǎn)稅成熟經(jīng)驗(yàn)等的論述尚停留在普通水平，沒有建立相關(guān)數(shù)學(xué)模型以進(jìn)行深入的實(shí)證研究,論證深度有限。
[Abstract]:The current property tax in China is the provisional regulation of the People's Republic of China property tax issued by the State Council in September 1986, which stipulates that the property tax takes the city, the county town, the town and the industrial and mining areas as the object of Taxation, and the original value of the property or the rent income of the real estate as a tax basis, and all of the individuals are not used for business. The property tax is duty-free. It can be seen that the object of the property tax is limited to business property at this time. This regulation is in line with the actual situation in China at that time. However, the current China has changed a lot, the national conditions and different natural regulations will also change. After that, the housing investment or speculation has also become a way of wealth accumulation. Therefore, the current property tax system in China is not adapted to the present situation of China, and the voice of the reform is becoming more and more high. One of the difficulties of the real estate tax reform is the diversity and difference of the objects in our country. Therefore, the focus of this article is the qualitative and quantitative collection of property tax. Analysis is the starting point to study the choice of tax targets for China's real estate tax.
This paper first analyzes the object of tax collection of real estate tax, expounds the definition of the object of Taxation and its general properties from the qualitative point of view, and expounds the types of the tax basis from the quantitative point of view and analyzes and compares it. Secondly, it analyzes the real estate tax objects in our country, and there are three problems in the extension from the extension, one is the house in different regions. The difference of tax revenue of production is contrary to the principle of fairness. Two the difference of real estate tax policy of different purposes weakens the function of real estate regulation, and the three is the lack of real estate property tax policy of quasi public sector. From the quantitative point of view, the first is to clarify the original value of the real estate, and the two is the main problem of the rent income as the tax basis. Third is the related issues. The experience of the tax objects of real estate tax in the country and the region is analyzed and summarized into four points, one is that the object of taxation is broader, and the two is that the typical country and region take the value of the market evaluation as the tax basis, mainly from the independent evaluation and management, the evaluation method and the evaluation cycle, and explain how the relevant countries apply the value of the market evaluation in practice. The three is to establish a scientific and effective property registration, evaluation system; four is the local government has a certain tax rights and the main source of income. Fourth the rational choice of the property tax object of our country is analyzed, mainly divided into three points, one is the principle of the choice of the property tax objects in China should be followed; two is to explain the object of Taxation, It is considered that China's rural real estate is divided into areas, the tax collection scope of real estate is included, the individual housing of urban residents is included, the duty-free property is appropriately increased and the property of the public sector used for renting and other operational behavior is included in the expropriation scope. Three is the basis of tax calculation, and the tax basis of the property tax in China is considered as the basis for tax valuation. We should take the market value of real estate as the basis, and analyze the determination of the valuation methods of the real estate market in our country. Finally, the relevant supporting measures are expounded, which are the property declaration system, the real estate registration system and the real estate evaluation system.
This article mainly uses literature retrieval, comparative analysis and other methods to analyze the choice of tax objects in China's real estate tax. The innovation is that it is necessary to divide the rural real estate into the area of the real estate, step into the tax scope of the real estate tax, tax the individual housing of the urban residents and increase the duty-free property properly, and the public sector. Of course, due to the limitation of my research level, due to the limitations of my research level, the status and shortcomings of the property tax in China, the mature experience of foreign property tax are still at the common level, and no mathematical model is established to carry out an in-depth empirical study, and the depth of the demonstration is limited.

【學(xué)位授予單位】：吉林財(cái)經(jīng)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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本文編號(hào)：1891622