本文選題：房地產(chǎn)保有稅 + 稅制�。� 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：我國的房地產(chǎn)稅收體系長(zhǎng)期以來重流轉(zhuǎn)而輕保有，這是社會(huì)主義初級(jí)階段生產(chǎn)力不發(fā)達(dá)、人民生活水平較低的基本國情決定的。但是隨著我國經(jīng)濟(jì)實(shí)力的不斷提升和房地產(chǎn)市場(chǎng)的不斷發(fā)展，大范圍征收房地產(chǎn)保有稅的物質(zhì)基礎(chǔ)已經(jīng)基本具備。而且由于房地產(chǎn)保有稅的稅制設(shè)計(jì)遠(yuǎn)遠(yuǎn)落后于房地產(chǎn)市場(chǎng)的發(fā)展水平，也導(dǎo)致了我國房地產(chǎn)的價(jià)格偏高、投機(jī)行為盛行等問題。因此，房地產(chǎn)保有稅的稅制改革勢(shì)在必行。 目前，我國房地產(chǎn)保有環(huán)節(jié)的稅收主要是針對(duì)營業(yè)性房地產(chǎn)征收，稅種主要包括房產(chǎn)稅和城鎮(zhèn)土地使用稅。但房地產(chǎn)保有稅的稅制目標(biāo)比較模糊，致使稅種之間存在稅收效應(yīng)相互抵制等問題；其次房地產(chǎn)保有稅的稅制設(shè)計(jì)陳舊，在稅種、計(jì)稅依據(jù)、稅率、稅收優(yōu)惠、稅收征管等多個(gè)方面，與國際通行的“寬稅基、低稅率、減稅種”的稅收原則不符，也與我國的基本國情相悖，致使稅收的財(cái)政汲取功能、經(jīng)濟(jì)調(diào)節(jié)功能和收入分配功能無法充分發(fā)揮；再者，相關(guān)的法規(guī)制度也無法滿足房地產(chǎn)保有稅的實(shí)施要求，降低了房地產(chǎn)保有稅的實(shí)施效果和效率。 在分析了我國房地產(chǎn)保有稅稅制缺陷的基礎(chǔ)上，本文搜集并分析了典型發(fā)達(dá)國家和地區(qū)房地產(chǎn)保有稅的稅制設(shè)計(jì)。其中英美兩國的房地產(chǎn)保有稅歷史悠久，較為完善；日韓兩國面臨著人均房地產(chǎn)資源緊張的國情，其房地產(chǎn)保有稅的稅制設(shè)計(jì)對(duì)我國有較好的借鑒意義；香港和臺(tái)灣是我國僅有的普遍征收房地產(chǎn)保有稅的省市，在房地產(chǎn)保有稅的設(shè)計(jì)和征收方面已經(jīng)積累了部分經(jīng)驗(yàn)。 基于此，文章最后提出了我國房地產(chǎn)保有稅稅制改革的可行策略，指出我國房地產(chǎn)保有稅的稅制目標(biāo)應(yīng)該包括充實(shí)地方財(cái)政、規(guī)范房地產(chǎn)市場(chǎng)運(yùn)行和調(diào)節(jié)財(cái)富分配三個(gè)方面；在具體的稅制設(shè)計(jì)方面應(yīng)簡(jiǎn)化稅種，征收統(tǒng)一的房地產(chǎn)保有稅、以房地產(chǎn)的評(píng)估價(jià)值為計(jì)稅依據(jù)、采用超額累進(jìn)稅率、合理調(diào)整房地產(chǎn)保有稅的優(yōu)惠范圍、加強(qiáng)稅收征管等；此外，還應(yīng)完善相關(guān)的法規(guī)制度，保證房地產(chǎn)保有稅的順利推行。
[Abstract]:The real estate tax system of our country for a long time emphasizes the circulation but not the maintenance, which is decided by the basic national conditions of the undeveloped productive forces and the low living standard of the people in the primary stage of socialism. However, with the constant improvement of economic strength and the development of real estate market, the material basis of levying real estate retention tax on a large scale has been basically available. Because the tax system design of the real estate tax is far behind the development level of the real estate market, it also leads to the high price of the real estate and the prevalence of speculation in our country. Therefore, the real estate tax system reform is imperative. At present, the taxation of real estate in our country is mainly aimed at the business real estate, which mainly includes property tax and urban land use tax. However, the tax target of the real estate tenure tax is rather vague, which leads to some problems such as resisting each other's tax effect. Secondly, the tax system of the real estate tenure tax is designed to be obsolete, and the tax type, tax basis, tax rate, tax preference, etc. Tax collection and management and other aspects are inconsistent with the internationally accepted tax principles of "broad tax base, low tax rate, and tax reduction type", and are also contrary to the basic national conditions of our country, resulting in the fiscal absorption function of taxation. The function of economic regulation and income distribution can not be brought into full play. Furthermore, the relevant laws and regulations can not meet the requirements of the implementation of the real estate tenure tax, which reduces the effect and efficiency of the implementation of the real estate tenure tax. On the basis of analyzing the defects of China's real estate tax system, this paper collects and analyzes the tax system design of the typical developed countries and regions. Britain and America have a long history of real estate tax, Japan and South Korea are faced with the situation of real estate resources per capita, the tax system design of real estate tenure tax has a good reference significance for our country. Hong Kong and Taiwan are the only provinces and cities that generally collect real estate tax. They have accumulated some experience in the design and collection of real estate tax. Based on this, the article finally puts forward the feasible strategy of reforming the tax system of the real estate tenure tax in our country, and points out that the tax system goal of the real estate tax system in our country should include three aspects: enriching the local finance, standardizing the operation of the real estate market and regulating the distribution of wealth; In the specific tax system design, we should simplify the tax category, collect the unified real estate retention tax, take the evaluation value of the real estate as the tax basis, adopt the excess progressive tax rate, rationally adjust the preferential scope of the real estate retention tax, and strengthen the tax collection and management. In addition, we should improve the relevant laws and regulations to ensure the smooth implementation of real estate tax.
【學(xué)位授予單位】：吉林大學(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)：1985056