發(fā)布時間：2018-01-14 00:14

  本文關(guān)鍵詞：我國對個人住房開征房產(chǎn)稅問題研究　出處：《首都經(jīng)濟貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房產(chǎn)稅 改革 爭議 建議

【摘要】：黨的十八屆三中全會明確提出要“落實稅收法定原則”和“加快房地產(chǎn)稅立法”,可以見得我國對個人住房開征房產(chǎn)稅已是大勢所趨。但幾年過去,今年三月份召開的十二屆全國人大五次會議上仍沒有房產(chǎn)稅的立法安排,而社會上對于房產(chǎn)稅改革的看法依然爭議不斷。房產(chǎn)稅不僅是國家發(fā)揮政府職能的重要手段,也是被百姓密切關(guān)注、直接影響社會穩(wěn)定的關(guān)鍵問題。因此,對個人住房開征房產(chǎn)稅的問題進行深入研究,對于完善我國房地產(chǎn)稅制體系有著重要的意義。本文從房產(chǎn)稅改革爭議最集中的征收法理問題切入,重點分析了土地公有制、土地出讓金和房產(chǎn)交易稅是否能構(gòu)成房產(chǎn)稅改革的障礙,論證了應(yīng)對個人住房開征房產(chǎn)稅的觀點。接著從定位之爭、要素設(shè)計難點以及征管障礙三方面,進一步討論對個人住房開征房產(chǎn)稅后可能遇到的問題與阻礙,例如:房產(chǎn)稅改革初期不具備成為地方主體稅種及抑制房價的作用、征稅范圍及稅率等要素的制定存在挑戰(zhàn)、征管措施尚待完善等。然后,針對我國房產(chǎn)稅改革的爭論問題,對部分國家或地區(qū)的成熟經(jīng)驗進行梳理和歸納,找出可供我國學(xué)習(xí)和借鑒之處,為接下來提出適應(yīng)我國國情的政策建議提供參考方向。經(jīng)研究后發(fā)現(xiàn),我國對個人住房征收房產(chǎn)稅這一問題雖不存在理論障礙,但是在綜合考慮實際因素之后,其房產(chǎn)稅改革難度陡然上升。目前的房地產(chǎn)稅制結(jié)構(gòu)很難在短期內(nèi)徹底改變,房產(chǎn)稅改革后相當(dāng)于是一個“新稅”。人們對新增稅負本就有抵觸心理,再加上不理解、不接受批租制下對個人住房征收房產(chǎn)稅的法理依據(jù)等現(xiàn)實原因,以及征管經(jīng)驗不足、配套設(shè)施不完善等技術(shù)上的限制,致使此次對個人住房征收房產(chǎn)稅還有較大困難,需要國家立法部門給予高度重視。
[Abstract]:The party clearly in the third Plenary Session of the 18th CPC Central Committee to implement the tax legal principle "and" speed up the real estate tax legislation, can be seen in China on the individual housing property tax levy is represent the general trend. But over the past few years, the Legislative Arrangements of the twelve National People's Congress the five meeting held in March this year, there is no property tax, and the society for property tax reform is still controversial. The views of property tax is not only an important means of the national government, is the people pay close attention to the key problems, directly affect social stability. Therefore, in-depth research on the issue of property tax levy of individual housing, has important significance to improve China's real estate tax system. Starting from the legal problem of levy property tax reform controversy most concentrated, focuses on the analysis of the public ownership of land, the land is gold and real estate transaction tax of real estate Tax reform barriers demonstrated against individual housing property tax. Then from the view of location dispute, difficulties in design elements and collection three obstacles, the further discussion on the problems and obstacles, individual housing property tax levy may encounter such as: property tax reform in early period have become the main local taxes and restrain prices the scope of taxation, tax and other elements making challenges, collection and management measures still need to be improved. Then, according to the issue of house property tax reform in China, and summarizes the experiences of some countries and regions, find out for our learning and reference for the next proposed policy recommendations to adapt to China's national conditions provide reference direction. After research found that China's individual housing property tax this problem is not the existence of the theoretical obstacles, but in the actual factors into consideration, the real estate tax The difficulty of reform. A sharp rise in real estate tax structure is difficult to change in the short term, the real estate tax reform after the equivalent of a "new tax" for the new tax. People have the psychological conflict, and do not understand, do not accept the leasing system of individual housing property tax legal basis etc. the real reason, as well as collection and management experience, perfect supporting facilities and other technical limitations, resulting in the individual housing property tax levy is still very difficult, need national legislation departments attach great importance.

【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F299.23

【參考文獻】

相關(guān)期刊論文 前10條

1 鄧菊秋;徐婧;龔德昭;;房產(chǎn)稅功能定位的國際比較及啟示[J];地方財政研究;2016年05期

2 蘇明;施文潑;;我國房地產(chǎn)稅制度改革研究[J];經(jīng)濟研究參考;2016年09期

3 谷成;曲紅寶;;個人住房財產(chǎn)稅征收要件與中國房地產(chǎn)稅改革[J];財經(jīng)問題研究;2015年10期

4 劉劍文;;論房地產(chǎn)稅法的功能定位[J];廣東社會科學(xué);2015年05期

5 李永剛;;港澳臺房地產(chǎn)稅制度比較及大陸征稅效應(yīng)分析[J];亞太經(jīng)濟;2015年03期

6 蔡旺清;;基于國際視角的我國新房產(chǎn)稅稅制要素設(shè)計研究[J];稅務(wù)與經(jīng)濟;2015年03期

7 汪利娜;;房地產(chǎn)稅的關(guān)聯(lián)因素與良性方案找尋[J];改革;2015年04期

8 王宇;;財稅改革過程中地方主體稅種的選擇[J];稅務(wù)研究;2015年04期

9 劉穎;陳彥旭;;個人住房征稅制度改革的推進與完善——基于稅制設(shè)計視角[J];企業(yè)經(jīng)濟;2015年01期

10 胡芳;;我國房產(chǎn)稅擴圍問題研究[J];會計之友;2015年01期

相關(guān)博士學(xué)位論文 前2條

1 田芳;中國房地產(chǎn)稅問題研究[D];東北財經(jīng)大學(xué);2015年

2 李振偉;我國房地產(chǎn)稅制改革研究[D];中共中央黨校;2014年

相關(guān)碩士學(xué)位論文 前4條

1 張潔;我國個人住房房產(chǎn)稅改革研究[D];安徽大學(xué);2016年

2 郭子瑛;我國房地產(chǎn)業(yè)稅負分析和政策建議[D];西南財經(jīng)大學(xué);2014年

3 牛歡歡;滬渝房產(chǎn)稅改革及其經(jīng)濟效應(yīng)分析[D];山東大學(xué);2013年

4 吉劉瓊;我國開征個人房產(chǎn)稅問題研究[D];西南財經(jīng)大學(xué);2013年

，

本文編號：1421172