本文關(guān)鍵詞： 房地產(chǎn)稅 制度 改革　出處：《新疆大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,隨著房地產(chǎn)市場的快速發(fā)展和“營改增”的全面推開,房地產(chǎn)稅(房產(chǎn)稅和城鎮(zhèn)土地使用稅)逐漸成為我國地方稅收體系中的重要稅種,但由于房地產(chǎn)市場在我國自形成至今也不過30年左右,目前還處于十分不成熟階段,房地產(chǎn)稅制度存在著稅制結(jié)構(gòu)不合理、稅收收入規(guī)模小、流轉(zhuǎn)環(huán)節(jié)稅負(fù)重和征收管理漏洞多的問題,導(dǎo)致我國房地產(chǎn)稅與房地產(chǎn)行業(yè)不相協(xié)調(diào),這嚴(yán)重制約著我國市場經(jīng)濟的良性發(fā)展。本文研究我國房地產(chǎn)稅制度改革的初衷正是要解決目前房地產(chǎn)稅制度中存在的問題,這對于明確我國房地產(chǎn)稅制度改革方向,促進(jìn)房地產(chǎn)稅制度改革順利進(jìn)行具有重要意義。首先,本文在梳理我國房地產(chǎn)稅制度改革相關(guān)國內(nèi)外文獻(xiàn)的基礎(chǔ)上,對房地產(chǎn)稅進(jìn)行了概念界定,明確了研究對象是房產(chǎn)稅和土地使用稅;其次,研究我國房地產(chǎn)稅制度經(jīng)歷了“轉(zhuǎn)軌”時期、穩(wěn)步調(diào)整時期、滬渝試點時期和現(xiàn)階段改革時期,從稅收政策和征管制度兩方面歸納了我國現(xiàn)行房地產(chǎn)稅制度的現(xiàn)狀,分析了房地產(chǎn)稅制度改革的四個需要:深化財稅體制改革的需要,解決“土地財政”問題的需要,縮小貧富差距的需要和促進(jìn)房地產(chǎn)市場健康發(fā)展的需要。再次,指出了我國房地產(chǎn)稅制度存在稅法規(guī)定有瑕疵、稅收收入規(guī)模小、流轉(zhuǎn)環(huán)節(jié)稅負(fù)重和征收管理漏洞多和試點效應(yīng)不明顯的問題,深入剖析了存在問題的根本原因、主要原因、體制原因、直接原因、社會原因和試點問題的特殊原因。最后,對我國房地產(chǎn)稅制度改革提出一些對策建議:改革頂層設(shè)計、合理改革稅制、做好協(xié)同配套和強化稅收征管。
[Abstract]:In recent years, with the rapid development of the real estate market and the promotion of "business reform and increase", the real estate tax (real estate tax and urban land use tax) has gradually become an important tax in the local tax system of our country. But because the real estate market has been formed in our country for only about 30 years, it is still in a very immature stage. The real estate tax system has an unreasonable structure of tax system, and the scale of tax revenue is small. The problems of heavy tax burden and management loopholes in the circulation link lead to the disharmony between the real estate tax and the real estate industry in our country. This seriously restricts the healthy development of China's market economy. This paper studies the real estate tax system reform in China is to solve the existing problems in the real estate tax system. This is of great significance for clarifying the direction of real estate tax system reform and promoting the smooth implementation of real estate tax system reform. Firstly, this paper combs the domestic and foreign literature on real estate tax system reform. The concept of real estate tax is defined, and the object of study is property tax and land use tax. Secondly, the study of China's real estate tax system experienced "transition" period, steady adjustment period, Shanghai and Chongqing pilot period and the current reform period. This paper sums up the current situation of the real estate tax system in China from the two aspects of tax policy and collection and management system, and analyzes the four needs of the reform of the real estate tax system: the need to deepen the reform of the fiscal and taxation system. The need to solve the problem of "land finance", the need to narrow the gap between rich and poor and the need to promote the healthy development of the real estate market. The problems of small scale of tax revenue, heavy tax burden in the circulation link, many loopholes in tax collection and management, and no obvious effect on the pilot project are analyzed in depth. The basic causes, main causes, system reasons and direct causes of the problems are analyzed in depth. Finally, some suggestions are put forward for the reform of the real estate tax system in China: reforming the top-level design, rationally reforming the tax system, doing well the coordinated matching and strengthening the tax collection and management.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.23;F812.42

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