本文關(guān)鍵詞： 房產(chǎn)稅 房產(chǎn)稅改革試點(diǎn) 博弈分析 效應(yīng)分析 稅制設(shè)計(jì)　出處：《安徽大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái),房地產(chǎn)業(yè)已成為我國(guó)國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)和新的經(jīng)濟(jì)增長(zhǎng)點(diǎn),但部分城市的房地產(chǎn)市場(chǎng)出現(xiàn)了過(guò)熱的現(xiàn)象,這不僅威脅著房地產(chǎn)金融的安全,也深刻影響了廣大人民的生活及國(guó)家經(jīng)濟(jì)的健康運(yùn)行。隨著房地產(chǎn)調(diào)控的深入,房產(chǎn)稅改革勢(shì)在必行。健全完善房產(chǎn)稅制度有利于調(diào)節(jié)收入分配和社會(huì)公平,有利于完善國(guó)家財(cái)政稅收體制,符合我國(guó)“十二五”規(guī)劃要求。我國(guó)將上海和重慶作為房產(chǎn)稅改革試點(diǎn)城市,對(duì)部分個(gè)人非營(yíng)業(yè)住房在保有環(huán)節(jié)征稅,并且這一試點(diǎn)的加速擴(kuò)容已經(jīng)勢(shì)在必行,然而我國(guó)房產(chǎn)稅仍然不成熟,存在諸多問題。 本文將滬、渝兩地開征的房產(chǎn)稅改革試點(diǎn)方案進(jìn)行了對(duì)比分析,客觀的對(duì)面臨重重困難的改革進(jìn)行了評(píng)價(jià)。但是房市內(nèi)的各利益主體的博弈體現(xiàn)了房產(chǎn)稅的必要性,且房產(chǎn)稅的經(jīng)濟(jì)和財(cái)政效應(yīng)說(shuō)明了改革是大勢(shì)所趨,起到了很多正面作用,有不足之處也屬于正常范圍。因此在借鑒國(guó)外經(jīng)驗(yàn)和吸取教訓(xùn)的基礎(chǔ)上,針對(duì)我國(guó)房產(chǎn)稅各方面的不足提出了進(jìn)一步規(guī)范我國(guó)房產(chǎn)稅的建議。本文主要通過(guò)五大部分對(duì)房產(chǎn)稅及其試點(diǎn)進(jìn)行闡述： 第一部分,首先簡(jiǎn)要介紹了我國(guó)房產(chǎn)稅歷史和房地產(chǎn)市場(chǎng)的相關(guān)稅收,為后文的展開提供清晰的背景支持。其次對(duì)上海和重慶兩地房產(chǎn)稅試點(diǎn)的具體細(xì)則和兩者區(qū)別所在進(jìn)行了對(duì)比,突出了兩地方案的各自亮點(diǎn)所在。進(jìn)一步分析了房產(chǎn)稅試點(diǎn)在歷時(shí)兩年后的各方面收效(包括房?jī)r(jià)、稅收制度、地方財(cái)政收入、收入分配)和存在的諸多問題：房產(chǎn)稅性質(zhì)有待明確,征稅對(duì)象范圍窄,缺乏整體稅收結(jié)構(gòu)的相應(yīng)調(diào)整,方案設(shè)計(jì)與政策目標(biāo)存在偏離,缺乏嚴(yán)密的法律規(guī)范性。 第二部分,通過(guò)博弈論的角度分析了我國(guó)房地產(chǎn)市場(chǎng)各個(gè)利益主體之間的各種博弈過(guò)程,從而得出的結(jié)論體現(xiàn)了房產(chǎn)稅的必要性。在簡(jiǎn)要介紹房地產(chǎn)市場(chǎng)的利益鏈之后重點(diǎn)分析了各個(gè)利益主體的博弈或者合謀,其中包括：地方政府和房產(chǎn)商的博弈與合謀、房地產(chǎn)商與消費(fèi)者的博弈、房地產(chǎn)商之間的博弈與合謀。得出我國(guó)房地產(chǎn)市場(chǎng)的博弈還是一個(gè)實(shí)力不夠?qū)ΨQ、行為不夠規(guī)范、風(fēng)險(xiǎn)不夠?qū)Φ鹊牟┺�。博弈的最終結(jié)局只會(huì)是地方政府、房地產(chǎn)商成為最大的贏家,消費(fèi)者成為博弈的受害者。因此,在市場(chǎng)機(jī)制作用有限的情況下,不能單靠市場(chǎng)內(nèi)在因素控制日益趨高的房產(chǎn)價(jià)格,有必要采取市場(chǎng)系統(tǒng)以外的力量進(jìn)行干預(yù),包括行政和法律手段,例如房產(chǎn)稅。 第三部分,結(jié)合實(shí)證分析和計(jì)量分析研究房產(chǎn)稅的經(jīng)濟(jì)效應(yīng)、財(cái)政效應(yīng),首先,通過(guò)SVAR模型的建立考察保有環(huán)節(jié)的稅收改革的沖擊響應(yīng)函數(shù),從而研究房產(chǎn)稅的改革對(duì)房地產(chǎn)市場(chǎng)價(jià)格可能產(chǎn)生的影響。其次,從理論角度分析房產(chǎn)稅的經(jīng)濟(jì)和財(cái)政效應(yīng),包括：價(jià)格效應(yīng)、財(cái)政收入效應(yīng)、收入分配效應(yīng)、保障性住房效應(yīng),以求得出房產(chǎn)稅對(duì)這些方面的深層次影響。 第四部分,向其他國(guó)家借鑒房產(chǎn)稅相關(guān)的經(jīng)驗(yàn)和教訓(xùn)能幫助我國(guó)盡快的找到符合我國(guó)國(guó)情的房產(chǎn)稅改革發(fā)展道路。因此,該部分主要分析了世界發(fā)達(dá)國(guó)家和地區(qū)的概況以及美、日兩國(guó)的正反兩面的經(jīng)驗(yàn)、教訓(xùn)。美國(guó)房地產(chǎn)稅的優(yōu)點(diǎn)主要有：寬稅基,少稅種；稅率自主；合理規(guī)定稅收減免；價(jià)值評(píng)估體系齊全。 第五部分,基于前面四個(gè)部分的分析,結(jié)合我國(guó)政府的會(huì)議精神,進(jìn)行房產(chǎn)稅改革試點(diǎn)的推廣性分析并提出相應(yīng)的政策建議,包括：回歸財(cái)產(chǎn)稅屬性,以價(jià)值計(jì)稅；設(shè)計(jì)合理稅率及減免稅范圍；擴(kuò)大征收對(duì)象范圍,全國(guó)房產(chǎn)信息聯(lián)網(wǎng)；完善法律機(jī)制,賦予地方自主權(quán)；統(tǒng)籌考慮與房產(chǎn)稅改革相關(guān)的其他手段。
[Abstract]:In recent years , real estate industry has become the pillar industry and new economic growth point of our country ' s national economy , but some urban real estate market has experienced overheating phenomenon , which not only threatens the security of real estate finance , but also affects the life of the general population and the healthy operation of the national economy . With the deepening of the real estate regulation , the reform of the property tax is necessary . In addition , it is necessary to perfect the property tax system , which is beneficial to the adjustment of income distribution and social equity . This paper makes a comparative analysis of the pilot scheme of property tax reform in Shanghai and Chongqing , and evaluates the reform of real estate duty . However , the economic and financial effects of the real estate tax show that the reform is the trend of the general trend , has played a number of positive roles , and has some shortcomings . In the first part , the paper briefly introduces the history of real estate tax in our country and the relevant taxation of real estate market , and provides clear background support for the development of Shanghai and Chongqing . Secondly , the paper compares the specific rules and the differences between the two schemes in Shanghai and Chongqing . The property of the property tax is to be clear , the scope of the taxation object is narrow , the corresponding adjustment of the whole tax structure is lacking , the design of the scheme is deviated from the policy objective , and the strict legal norm is lacking . In the second part , the game process of the real estate market is analyzed through the game theory . The conclusion reflects the necessity of the real estate tax . The game of the real estate market is the game between the local government and the consumer , the game between the real estate quotient and the consumer , the game and collusion between the real estate agents . In the third part , combined with the empirical analysis and the measurement analysis , the economic and financial effects of the real estate tax are studied . First , the impact response function of the reform of the real estate market is studied through the establishment of the SVAR model . Secondly , the economic and financial effects of the property tax are analyzed from the theoretical angle , including price effect , fiscal revenue effect , income distribution effect and safeguard housing effect , so as to get the deep influence of the property tax on these aspects . In the fourth part , the experience and lessons from other countries for reference to the property tax can help our country find the development way of real estate tax reform which accords with the national conditions of our country as soon as possible . Therefore , this part mainly analyzes the general situation of the developed countries and regions of the world , and the experiences and lessons of the two sides of the United States and Japan . The advantages of the United States real estate tax are as follows : broad tax base , less taxes , tax rate autonomy , reasonable regulation of tax deduction and complete value evaluation system . The fifth part , based on the analysis of the previous four parts , combined with the spirit of our government meeting , carries out the popularization of the property tax reform pilot and puts forward the corresponding policy suggestion , including : the return property tax attribute , the design reasonable tax rate and the tax exemption scope ; enlarge the scope of the collection object , the national real estate information network ; improve the legal mechanism , grant local ownership ; and take into consideration other means related to the reform of the property tax .

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42

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