本文關鍵詞：新形勢下房產稅改革過程中應考慮的問題及建議　出處：《遼寧師范大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 房地產稅 房產稅 稅收體系 住房價格 房地產調控

【摘要】：伴隨著經濟的迅猛發(fā)展，近年來住房問題成為日益嚴重的民生問題，房價的不斷攀升給老百姓及政府都帶來了巨大的壓力，如何通過稅收來調整房地產市場成了人們關注的焦點。隨著“兩會”的落幕，國家確定了房地產稅立法，起草工作正在研究進行中，以上海、重慶兩市三年的試點經驗為基礎，房地產稅的起草工作受到了各方的關注，而它的征收還必須以現(xiàn)在試點的“房產稅”為重要的考慮對象，一定程度上促進了房產稅的改革。同時，“房產稅”作為“房地產稅”中重要的一環(huán)，對整個房地產市場有一定的調節(jié)作用。 目前來看，房產稅的試點工作已經起到了一定的效果，接下來房產稅草案的起草應該向更全面、更多元化的趨勢進行，由于各地房地產市場情況不同，房價差距也較大，因此如何找到平衡點，是否應擴大試點探尋更合理的開征方式，使房產稅為大多數(shù)人所接受也成為重要的課題。在政策和市場，，中央與地方等各方面的博弈當中，如何讓房產稅的征收更合理、不重復、不增加老百姓的負擔，這需要一個研究的過程。同時，房產稅的合理征收在一定程度上也可以推動房地產市場健康穩(wěn)定的發(fā)展，對完善我國的稅收制度體系起到重要的作用。 本文以最新的“兩會”政策為理論基礎，對上海、重慶三年的試點工作數(shù)據(jù)進行比較分析，探尋房產稅試點擴圍的可能性，并在房產稅的國際比較中，總結我國房產稅的特點及現(xiàn)行稅收環(huán)境對房產稅的影響。在我國“房地產稅”立法過程中考慮新形勢下“房產稅”的改革應注意的問題，如開征房產稅對各環(huán)境因素的影響及其利弊分析等，并對房產稅的全面實施提出建議。
[Abstract]:Along with the rapid development of economy in recent years, the housing problem has become increasingly serious problems of people's livelihood, housing prices continue to rise to the people and the government have brought tremendous pressure, how to adopt the tax to adjust the real estate market has become the focus of attention. With the "NPC and CPPCC" ended, the national real estate tax legislation the drafting of the pilot, in Shanghai, three years of experience in Chongqing city for the two, the real estate tax drafting by the parties concerned, but it must also be levied property tax pilot now is to consider the object, to a certain extent promoted the reform of the property tax. At the same time, the "real estate tax" as an important part of "real estate tax", has a role in regulation of the real estate market.
At present, the pilot work of the real estate tax has played a certain effect, the property tax bill should be drafted to a more comprehensive, more diversified trend, because the local real estate market situation is different, the price gap is larger, so how to find a balance point, whether it should expand the pilot to explore a more reasonable way to levy so, the property tax is accepted by most people has become an important topic. In the policy and market, the central and local game etc., how to make the property tax levy is more reasonable, not repeat, do not increase the people's burden, this requires a process of research. At the same time, the development of reasonable property tax to a certain extent, can also promote the healthy and stable real estate market, an important role to improve China's tax system.
According to the latest "NPC and CPPCC" policy as the theoretical basis of Shanghai, Chongqing three years of pilot data for comparative analysis, to explore the possibility of expanding the scope of property tax pilot, and international comparison on the real estate tax, summarizes the characteristics of China's real estate tax and the influence of the current tax on the real estate tax. China's real estate tax legislation in the process of considering the new situation of "property tax" reform should pay attention to the problem, such as the impact of the property tax levy on the environmental factors and the analysis of advantages and disadvantages, and puts forward some suggestions for the full implementation of the property tax.

【學位授予單位】：遼寧師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.23

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本文編號：1400215