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  本文關鍵詞：推進我國房產(chǎn)稅制改革的對策研究　出處：《首都經(jīng)濟貿(mào)易大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 房產(chǎn)稅 改革 稅制設計

【摘要】：改革開放以來，伴隨著市場經(jīng)濟體制的進程和城鎮(zhèn)化戰(zhàn)略的不斷推進，我國房地產(chǎn)行業(yè)也迎來了前所未有的發(fā)展。作為支柱產(chǎn)業(yè)，房地產(chǎn)業(yè)的繁榮將帶來國民經(jīng)濟的快速增長。然而房地產(chǎn)業(yè)的發(fā)展也并非一帆風順，也在矛盾調(diào)整中承受著巨大的改革壓力。如何促進房地產(chǎn)市場的理性發(fā)展，促進房地產(chǎn)行業(yè)的健康和繁榮，已經(jīng)成為理論界和實務界聚焦的熱點。房地產(chǎn)行業(yè)的改革與發(fā)展也成為房地產(chǎn)稅收制度改革的直接動因。房地產(chǎn)稅收一直被視為國家對房地產(chǎn)業(yè)調(diào)控的重要手段。而作為其中核心的房產(chǎn)稅，不僅有利于房地產(chǎn)市場的有序運行，而且能夠成為地方政府財政收入的主要來源，滿足地方政府對擴大基礎設施和公共事業(yè)規(guī)模而不斷增加的投入。我國現(xiàn)行的房產(chǎn)稅制始于1986年，顯然已經(jīng)滯后于經(jīng)濟的高速發(fā)展，也不能適應房地產(chǎn)市場的不斷調(diào)整。房產(chǎn)稅改革變得非常必要和緊迫。 本文從房產(chǎn)稅的概念和基礎理論出發(fā)，明確了房產(chǎn)稅開征的目標定位和社會經(jīng)濟功能。通過分析我國房產(chǎn)稅征收的現(xiàn)狀，總結(jié)了當前房產(chǎn)稅制存在的主要問題，強調(diào)了房產(chǎn)稅改革的趨勢。在借鑒國際經(jīng)驗和評價我國試點城市房產(chǎn)稅運行效果的基礎上，提出完善房產(chǎn)稅制的基本思路和設計框架。房產(chǎn)稅改革的順利推進在于明確改革的目的和方向，，設計出適合我國現(xiàn)實國情的稅制要素，使房產(chǎn)稅真正發(fā)揮房地產(chǎn)市場調(diào)節(jié)職能和地方公共財政職能。
[Abstract]:Since the reform and opening up, along with the process of market economy system and the continuous promotion of urbanization strategy, the real estate industry in China has also ushered in unprecedented development, as a pillar industry. The prosperity of the real estate industry will bring about the rapid growth of the national economy. However, the development of the real estate industry is not smooth, and it also bears enormous pressure of reform in the process of contradiction adjustment. How to promote the rational development of the real estate market. To promote the health and prosperity of the real estate industry. The reform and development of the real estate industry has become the direct cause of the reform of the real estate tax system. The real estate tax has been regarded as an important means for the state to regulate and control the real estate industry. And the property tax, which is at the heart of it. It is not only conducive to the orderly operation of the real estate market, but also can become the main source of local government revenue. To meet the needs of local governments to expand the scale of infrastructure and public utilities and increasing investment. China's current real estate tax system began in 1986, obviously has lagged behind the rapid development of the economy. Also can not adapt to the constant adjustment of the real estate market. Property tax reform has become very necessary and urgent. Based on the concept and basic theory of real estate tax, this paper clarifies the target orientation and social and economic function of property tax collection, and analyzes the current situation of property tax collection in China. This paper summarizes the main problems existing in the current real estate tax system and emphasizes the trend of the property tax reform. Based on the reference of international experience and the evaluation of the operation effect of the real estate tax in the pilot cities of our country. Put forward the basic ideas and design framework to improve the real estate tax system. The smooth progress of the property tax reform lies in the clear purpose and direction of the reform and the design of the elements of the tax system suitable for the actual situation of our country. So that the real estate tax real estate market regulation function and local public finance function.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.23;F812.42

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本文編號：1403343