本文選題：法律 + 房產(chǎn)稅　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：房產(chǎn)直接關(guān)系到國(guó)計(jì)民生。在現(xiàn)如今的國(guó)民經(jīng)濟(jì)體系中,房地產(chǎn)占據(jù)非常重要的地位。我國(guó)正處在區(qū)域一體化、城市化、城鎮(zhèn)化的高速發(fā)展階段,經(jīng)濟(jì)發(fā)展對(duì)房地產(chǎn)業(yè)的依賴程度極高,從房地產(chǎn)投資占我國(guó)GDP比重已經(jīng)超過(guò)20%就可見(jiàn)一斑了。 隨著國(guó)民經(jīng)濟(jì)的飛速發(fā)展,房地產(chǎn)作為國(guó)民經(jīng)濟(jì)中不可或缺的重要產(chǎn)業(yè)也有了飛躍式發(fā)展。然而,在騰飛的背后也存在不能忽視的問(wèn)題。在2006年后房地產(chǎn)市場(chǎng)的發(fā)展過(guò)快過(guò)熱已經(jīng)超出了滿足民眾居住和合理投資的需求,房屋價(jià)格不斷攀升,更出現(xiàn)了投機(jī)性投資,擾亂了正常的市場(chǎng)經(jīng)濟(jì)秩序。雖然國(guó)家多次對(duì)房地產(chǎn)市場(chǎng)進(jìn)行宏觀經(jīng)濟(jì)調(diào)控但是最終沒(méi)能達(dá)到預(yù)期的調(diào)控效果,收效甚微。 目前,我國(guó)的房地產(chǎn)業(yè)的發(fā)展對(duì)國(guó)家經(jīng)濟(jì)的發(fā)展、以及其居民生活環(huán)境、住所環(huán)境和條件的好轉(zhuǎn)起到了積極的作用。但是,我國(guó)的房地產(chǎn)業(yè)同時(shí)也出現(xiàn)了一些迫切需要解決的問(wèn)題。這些問(wèn)題主要表現(xiàn)在地產(chǎn)投資規(guī)模過(guò)大、商品房?jī)r(jià)格上漲過(guò)快、商品性房源和保障性房源有沖突、商品房結(jié)構(gòu)不合理等方面。這些問(wèn)題導(dǎo)致國(guó)內(nèi)不少地方出現(xiàn)“買(mǎi)房難”、“空城”等現(xiàn)象。 習(xí)近平總書(shū)記提出了“中國(guó)夢(mèng)”。衣食住行作為人民生活的基本要素�！白》繅�(mèng)”是當(dāng)代中國(guó)人最基本的夢(mèng)想。有穩(wěn)定的居所是人類(lèi)的共同愿望,安居方能樂(lè)業(yè)。中國(guó)有句老話,正所謂成家立業(yè),中國(guó)人歷來(lái)看重家的地位,家能給人帶來(lái)歸宿感。對(duì)于住房問(wèn)題,是否擁有住房直接關(guān)系到是否能正常工作、學(xué)習(xí)、生活。家在所有老百姓的心目中都占據(jù)著重要地位。 隨著第十八屆中央委員會(huì)第三次全體會(huì)議的召開(kāi),根據(jù)會(huì)議的精神,要全面深化改革,要緊緊圍繞使市場(chǎng)在資源配置中起的決定作用深化經(jīng)濟(jì)體制改革,提出還要進(jìn)一步堅(jiān)持完善基本經(jīng)濟(jì)制度,加快完善現(xiàn)代市場(chǎng)體系、宏觀調(diào)控體系,提出需要加快轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式,推動(dòng)經(jīng)濟(jì)更有效率、更加公平、更可持續(xù)發(fā)展,明確指出要加快地產(chǎn)稅立法并適時(shí)推進(jìn)改革,加快資源稅改革。 以往的事實(shí)和其他發(fā)達(dá)國(guó)家的經(jīng)驗(yàn)告訴我們：可以通過(guò)立法的形式設(shè)立房產(chǎn)稅,通過(guò)征稅可以有效解決當(dāng)前主要的社會(huì)矛盾,可以對(duì)貧富差距進(jìn)行調(diào)節(jié),讓資源配置更加優(yōu)化,也為中央和地方政府籌集財(cái)政開(kāi)辟了新的方式。同時(shí)還要看到房產(chǎn)稅的征收也可以打擊投機(jī)和惡意炒房的行為。對(duì)房地產(chǎn)市場(chǎng)來(lái)說(shuō),這樣的手段能夠通過(guò)保障市場(chǎng)經(jīng)濟(jì)下的公平競(jìng)爭(zhēng),進(jìn)一步保障參與房產(chǎn)市場(chǎng)各個(gè)主體的合法合理的利益。這種手段還能促進(jìn)房地產(chǎn)市場(chǎng)合理健康發(fā)展,為我國(guó)的房地產(chǎn)業(yè)的發(fā)展保駕護(hù)航,從而促進(jìn)我國(guó)經(jīng)濟(jì)進(jìn)一步穩(wěn)健向前推進(jìn)。 本文對(duì)房產(chǎn)稅的闡述主要分為五個(gè)部分,首先從房產(chǎn)稅研究的目的和意義、房產(chǎn)稅改革的必要性等方面介紹了目前我國(guó)房產(chǎn)稅法律制度,然后對(duì)我國(guó)目前在房地產(chǎn)方面的現(xiàn)狀進(jìn)行探究,同時(shí)借鑒國(guó)外在房地產(chǎn)稅方面的政策法規(guī)并進(jìn)行總結(jié)和分析,最后得出我國(guó)在房地產(chǎn)方面的改革建議。具體如下： 第一部分：從房產(chǎn)稅研究的目的和意義、房產(chǎn)稅改革的必要性等方面介紹了目前我國(guó)房產(chǎn)稅法律制度。主要是指出當(dāng)前我國(guó)在執(zhí)行現(xiàn)行房產(chǎn)稅法律制度中出現(xiàn)的問(wèn)題,從多個(gè)方面分析明確了房產(chǎn)稅之所以需要改革的必要性。 對(duì)房屋進(jìn)行征稅,我國(guó)自古就已經(jīng)存在。最早可以追溯到周朝。新中國(guó)成立以來(lái),在建國(guó)初就開(kāi)始對(duì)房產(chǎn)問(wèn)題進(jìn)行了立法方面的探索和研究。隨著房地產(chǎn)業(yè)在國(guó)民生產(chǎn)中的重要地位以及針對(duì)近年來(lái)的出現(xiàn)新問(wèn)題、新情況,國(guó)家愈來(lái)愈重視房地產(chǎn)業(yè)的健康發(fā)展。國(guó)家在2011年初正式拉開(kāi)了房產(chǎn)稅改革的帷幕,確定了以上海、重慶為兩大試點(diǎn)城市探索房產(chǎn)稅改革。這兩個(gè)城市都根據(jù)自己管轄地的房地產(chǎn)市場(chǎng)情況和居民收入情況、居民的房產(chǎn)擁有量等實(shí)際情況頒布了試點(diǎn)辦法并制定相關(guān)制度開(kāi)始了房產(chǎn)稅改革。這是正式對(duì)部分個(gè)人住房征收房產(chǎn)稅的具有開(kāi)創(chuàng)性的舉措。它進(jìn)一步表明我國(guó)住房制度的改革正式逐漸朝著向個(gè)人住房征收房產(chǎn)稅的方向前進(jìn),可以說(shuō)是我國(guó)房產(chǎn)稅改革進(jìn)入新的一個(gè)發(fā)展階段的標(biāo)志。 第二部分：分析目前房產(chǎn)稅法律制度的現(xiàn)狀和存在的問(wèn)題。主要是介紹了重慶和上海兩個(gè)城市的試點(diǎn)房產(chǎn)稅改革情況,并對(duì)暫行效果進(jìn)行分析,通過(guò)分析提出此次兩地房產(chǎn)稅試點(diǎn)中暴露的問(wèn)題和其局限性。 目前,房產(chǎn)市場(chǎng)存在的問(wèn)題是復(fù)雜而又迫切的,是必須從根本上去解決的。這是不能僅僅依靠以往簡(jiǎn)單的行政命令或經(jīng)濟(jì)調(diào)節(jié)的。這樣一來(lái)房產(chǎn)稅改革勢(shì)在必行。房產(chǎn)稅作為一種財(cái)稅制度,是不同于一段時(shí)間的“限購(gòu)”、“限價(jià)”的政策,是要在制度上來(lái)調(diào)控整個(gè)市場(chǎng),讓房地產(chǎn)市場(chǎng)回歸到法治的軌道上。我們應(yīng)將房地產(chǎn)市場(chǎng)宏觀調(diào)控作為一個(gè)法律問(wèn)題來(lái)進(jìn)行研究。在法治化的前提下,保護(hù)各市場(chǎng)參與者的合法合理權(quán)利。這種方式既符合市場(chǎng)經(jīng)濟(jì)的規(guī)律要求,又能使任何參與主體的合理權(quán)利都不會(huì)被剝奪。2011年1月,上海市政府發(fā)布關(guān)于房產(chǎn)稅的“暫行辦法”。與此同時(shí),重慶市人民政府發(fā)布了重慶市的“暫行辦法”和“管理實(shí)施細(xì)則”等文件。這標(biāo)志著我國(guó)正式拉開(kāi)了個(gè)人住房征收房產(chǎn)稅改革試點(diǎn)的序幕,可以說(shuō)是我國(guó)住房制度發(fā)展歷史中具有里程碑性質(zhì)的一個(gè)事件,也是財(cái)稅制度發(fā)展的一件大事。2試行3年以來(lái)“上海模式”“重慶模式”都取得一定成效,雖然表現(xiàn)形式和內(nèi)容不盡一致但無(wú)不具有一定的代表性。 第三部分：簡(jiǎn)單介紹英美韓日等典型的國(guó)家的房產(chǎn)稅法律制度,并且從制度、目標(biāo)、用途等方面和我國(guó)房產(chǎn)稅法律制度進(jìn)行了對(duì)比分析,通過(guò)學(xué)習(xí)和發(fā)現(xiàn)其合理的制度,可以得到一些適用于我國(guó)的啟示。 世界上最早開(kāi)始征繳房產(chǎn)稅的國(guó)家是英國(guó),英國(guó)具房產(chǎn)稅制度較為成熟。從形式上講,英國(guó)的房產(chǎn)稅主要分為“市政稅”和“營(yíng)業(yè)稅”兩種。美國(guó)的房產(chǎn)稅制定,地方政府具有自主的權(quán)限。各地方政府可以根據(jù)各自地方上的實(shí)際情況,確定該稅的征收對(duì)象和征收方式。而且,美國(guó)和英國(guó)的房產(chǎn)稅的稅收主要使用在提供公共服務(wù)以及房產(chǎn)稅征收區(qū)域的教育費(fèi)用。和中國(guó)的稅收政策不同,美國(guó)的房產(chǎn)稅在各個(gè)地方政府之間具有較大的差異。從各個(gè)州政府到各地方政府也存在較大的差異。所以美國(guó)各州政府之間房產(chǎn)稅收收入多少具有很大的差異性,而且經(jīng)常性地發(fā)生變化。我國(guó)房產(chǎn)稅應(yīng)該采取學(xué)習(xí)先進(jìn)經(jīng)驗(yàn)和同時(shí)要和我國(guó)實(shí)際情況相結(jié)合的態(tài)度,分階段的來(lái)制定房產(chǎn)稅的目標(biāo)。針對(duì)于我國(guó)目前的實(shí)際情況主要的目標(biāo)還是以調(diào)控為主要目的。這是因?yàn)楫?dāng)前我國(guó)涉及到房產(chǎn)的問(wèn)題主要還是在收入的增速和房?jī)r(jià)的漲速差距日益拉大,貧富差距明顯,且讓更多的房屋產(chǎn)權(quán)人將房產(chǎn)的性質(zhì)從自住轉(zhuǎn)向投資性資產(chǎn)。這種投資方式造成了嚴(yán)重的社會(huì)資源浪費(fèi)。 第四部分：對(duì)我國(guó)房產(chǎn)稅的試點(diǎn)過(guò)程中出現(xiàn)的問(wèn)題進(jìn)行分析,提出了房產(chǎn)稅實(shí)施的目標(biāo)、用途,制度,并針對(duì)現(xiàn)有的房產(chǎn)稅實(shí)施過(guò)程中容易出現(xiàn)的盲端,進(jìn)行提示,避免或減少房產(chǎn)稅實(shí)施過(guò)程中的法律糾紛。 第五部分：總結(jié)了前面四個(gè)部分的內(nèi)容,指出房產(chǎn)稅在國(guó)內(nèi)試點(diǎn)存在法律問(wèn)題,不能對(duì)我國(guó)的房地產(chǎn)改革起到很好的作用。但是同時(shí)作為試點(diǎn)政策,在房地產(chǎn)的發(fā)展方面作為先驅(qū),具有很重要的意義。同時(shí)我們從房產(chǎn)稅在國(guó)外起的作用來(lái)看,能夠有效地對(duì)房地產(chǎn)市場(chǎng)發(fā)展起到很好的調(diào)節(jié)作用。因?yàn)閺拈L(zhǎng)遠(yuǎn)的角度看,房產(chǎn)稅可以作為一種長(zhǎng)效的措施來(lái)改善我國(guó)房地產(chǎn)現(xiàn)狀。我們可以通過(guò)立法的途徑配合適當(dāng)?shù)恼{(diào)整措施完成房產(chǎn)稅的改革,具體就是從立法層面、執(zhí)法層面及聽(tīng)證程序等方面進(jìn)行房產(chǎn)稅的改革。 在立法方面,需要加強(qiáng)建設(shè)房產(chǎn)稅的立法體系建設(shè),實(shí)行寬稅基政策,擴(kuò)大征稅范圍,合理計(jì)稅依據(jù),實(shí)現(xiàn)公平賦稅,同時(shí)建議設(shè)立房產(chǎn)稅的稅收優(yōu)惠政策,靈活稅率制度；在執(zhí)法方面,做好房產(chǎn)稅稅源管理,強(qiáng)化征稅執(zhí)法的權(quán)利,調(diào)整房產(chǎn)稅稅收優(yōu)惠；在聽(tīng)證程序方面,應(yīng)著實(shí)落實(shí)聽(tīng)證政策,保障成法的質(zhì)量和可行性。 總而言之,本文力圖通過(guò)經(jīng)濟(jì)法理論和目前房產(chǎn)稅實(shí)行的情況的分析討論房產(chǎn)稅法律制度中產(chǎn)生的問(wèn)題,指出房產(chǎn)稅改革中出現(xiàn)的法律糾紛和法律漏洞,探尋出房產(chǎn)稅改革中無(wú)論理論還是實(shí)踐中問(wèn)題產(chǎn)生的本質(zhì),并進(jìn)一步提出對(duì)未來(lái)房產(chǎn)稅改革的合理建議,對(duì)我國(guó)房產(chǎn)稅法律制度的完善和制度的改革具有借鑒意義。
[Abstract]:Real estate is directly related to the national economy and people's livelihood. In today's national economic system, real estate occupies a very important position. China is in the high speed development stage of regional integration, urbanization and urbanization. Economic development has a high degree of dependence on the real estate industry. The proportion of real estate investment in China's GDP is more than 20%.
With the rapid development of the national economy, real estate, as an indispensable and important industry in the national economy, has a rapid development. However, there is a problem that can not be ignored behind the development of the real estate market. The rapid development of the real estate market after 2006 has overheated the demand for people living and reasonable investment, and the price of housing is constant. Rising, more speculative investment has disrupted the normal order of the market economy. Although the state has carried out macroeconomic regulation and control of the real estate market on many occasions, it has failed to achieve the desired effect of regulation and control, with little effect.
At present, the development of China's real estate industry has played a positive role in the development of the national economy, the living environment and the improvement of the conditions and conditions of the residence. However, the real estate industry in our country also has some urgent problems to be solved. These problems are mainly the large scale of the investment in real estate and the rise of the price of the commercial housing. Too fast, commercial housing and affordable housing conflicts, the structure of commercial housing is not reasonable and so on. These problems have led to many places in China, "housing difficulties", "empty city" and other phenomena.
General secretary Xi Jinping put forward the "Chinese dream". Food and clothing as the basic elements of the people's life. "Housing dream" is the most basic dream of contemporary Chinese people. A stable residence is the common desire of human beings. Housing feeling. For housing problems, whether or not to have housing is directly related to the normal work, study, and life. The family occupies an important position in the minds of all the people.
With the convening of the third plenary meeting of the eighteenth Central Committee, in accordance with the spirit of the conference, we should deepen the reform in an all-round way and deepen the reform of the economic system closely around the decisive role of the market in the allocation of resources, and put forward that the basic economic system should be further perfected, the modern market system, the macro regulation and control system should be accelerated. We need to accelerate the transformation of the way of economic development, promote more efficient, more fair and more sustainable development of the economy. It is clear that the legislation of real estate tax should be accelerated and the reform should be promoted in a timely manner, and the reform of the resource tax should be accelerated.
The past facts and the experience of other developed countries tell us that property tax can be set up through the form of legislation. Through taxation, we can effectively solve the main social contradictions, adjust the gap between the rich and the poor, make the allocation of resources more optimized, and open up a new way for the central and local government to raise the finance. To the real estate market, this means can further protect the legitimate and reasonable interests of the participants in the real estate market by guaranteeing the fair competition under the market economy. This means can also promote the rational and healthy development of the real estate market and the housing market for our country. The development of the real estate industry should be escorted so as to further promote our economy further.
In this paper, the elaboration of the property tax is divided into five parts. First, it introduces the current legal system of real estate tax in China from the purpose and significance of the research on real estate tax, the necessity of the reform of property tax and so on. Then it explores the current situation in our real estate and draws on the foreign policies and regulations on real estate tax. Summary and analysis, and finally come to China's reform proposals in real estate.
The first part: from the purpose and significance of the research on the property tax and the necessity of the reform of the property tax, this paper introduces the current legal system of the real estate tax in our country. It mainly points out the current problems in the implementation of the current legal system of the current property tax in our country, and the necessity of the need for the reform of the property tax is clarified from many aspects.
Our country has existed since ancient times. It can be traced back to the Zhou Dynasty. Since the founding of new China, the legislative aspects of the property problems have been explored and studied in the early days of the founding of the people's Republic. With the important status of the real estate industry in the national production and the new problems in recent years, the new situation, the state has paid more attention to it. The healthy development of the real estate industry. In early 2011, the state formally opened the curtain on the reform of the property tax, and decided to explore the reform of property tax in Shanghai and Chongqing for the two major pilot cities. The two cities have issued a pilot run according to the real estate market situation of their own jurisdiction and the residents' income, and the real estate ownership of the residents. The reform of the property tax has been started by the law and the relevant system. It is a pioneering move to formally levy a property tax on some individual housing. It further indicates that the reform of the housing system in China is gradually moving forward towards the tax on individual housing. It can be said that the reform of our property tax has entered a new stage of development. Sign.
The second part: analyzing the current status and existing problems of the legal system of real estate tax, mainly introducing the reform of the pilot property tax in two cities in Chongqing and Shanghai, and analyzing the temporary effect, and putting forward the problems and limitations in the experiment of the two land property tax.
At present, the problems of the real estate market are complex and urgent, which must be fundamentally solved. This is not merely a simple administrative order or economic regulation. So the property tax reform is imperative. As a financial and tax system, the property tax is a policy of "limit purchase" and "limit price", which is different from that of a period of time. We should regulate the whole market in the system and let the real estate market return to the track of the rule of law. We should study the real estate market macro regulation as a legal issue. Under the premise of the rule of law, we should protect the legitimate and reasonable rights of the market participants. This method is not only in accordance with the law requirements of the market economy, but also to make the appointment of the market economy. The reasonable rights of Ho Shen and the main body will not be deprived of the "Interim Measures" on the property tax in the Shanghai municipal government in January. At the same time, the Chongqing Municipal People's government issued the "Provisional Measures" and the "rules for the implementation of management" in Chongqing, which marks the reform of the real estate tax reform for individual housing in Shanghai. The prelude of the point can be said to be a milestone in the history of the development of the housing system in China. It is also a major event in the development of the financial and tax system. The "Shanghai model" and "Chongqing model" have achieved certain results since the trial of the "Shanghai model" for 3 years. Although the form and content are not the same, all of them have certain representativeness.
The third part: a brief introduction of the legal system of real estate tax in the typical countries, such as the United States and the United States, Korea and Japan, and the comparison and analysis of the legal system of the property tax in China from the aspects of system, goal and use, and the enlightenment to our country by learning and discovering the reasonable system.
The first country in the world to collect real estate tax is Britain, the British property tax system is more mature in the UK. In form, the British property tax is mainly divided into two kinds: "municipal tax" and "business tax". The tax revenue of the United States and the United Kingdom is mainly used in the provision of public services and the area of the property tax collection. Unlike China's tax policy, the U.S. property tax has a big difference between local governments. There is a big difference. So the real estate tax revenue between the states of the United States has great difference and often changes. Our property tax should take the advanced experience of learning and the attitude of combining with the actual situation of our country at the same time, making the goal of the real estate tax in a phased way. The main goal is to regulate and control the main purpose. This is because the problem of real estate in China is mainly due to the growing gap between the growth rate and the price of house prices, the gap between the rich and the poor is obvious, and more housing property owners turn the property from self housing to investment assets. This way of investment is serious. Waste of social resources.
The fourth part: analysis of the problems in the pilot process of the property tax in China, and put forward the objectives, uses and systems of the implementation of the property tax, and the blind end which is easy to appear in the implementation process of the existing property tax, and to avoid or reduce the legal disputes during the implementation of the property tax.
The fifth part: summarize the contents of the first four parts, point out that the real estate tax has legal problems in China, and can not play a very good role in the real estate reform of our country. But at the same time, as a pilot policy, it is of great significance to be a pioneer in the development of real estate. At the same time, we play a role from the property tax in foreign countries. It can effectively regulate the development of the real estate market. Because in the long run, the property tax can be used as a long-term measure to improve the real estate situation in China. We can complete the reform of real estate tax through the way of legislation and appropriate adjustment measures, specifically from the legislative level and the law enforcement layer. Face and hearing procedures and other aspects of property tax reform.
In legislation, it is necessary to strengthen the construction of the legislative system of building property tax, carry out the wide tax base policy, expand the scope of the tax collection, the reasonable tax basis, and realize the fair tax. At the same time, it is suggested to establish the preferential tax policy of the property tax, the flexible tax rate system, the management of the source of the real estate tax, the right to enforce the law enforcement, and the adjustment of the property. Tax and tax preferences; in the hearing procedure, we should implement the hearing policy and ensure the quality and feasibility of the law.
In a word, this paper tries to discuss the problems arising in the legal system of real estate tax through the analysis of the economic law theory and the current situation of real estate tax, and point out the legal and legal loopholes in the reform of property tax, and explore the essence of the problems in the reform of real estate tax, both theory and practice, and further put forward to the future. The reasonable suggestions of property tax reform can be used for reference in perfecting the legal system of property tax in China and in reforming the system.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：D922.22;F812.42;F299.23

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