本文關(guān)鍵詞： 房產(chǎn) 房產(chǎn)稅改革 稅收征管 稅基評(píng)估　出處：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：自1998年國(guó)務(wù)院下發(fā)文件,開(kāi)放居民住房消費(fèi)以來(lái),隨著我國(guó)城市化進(jìn)程的不斷推進(jìn),居民收入水平的日益提高,我國(guó)居民對(duì)住房的需求日益加大,使得我國(guó)房地產(chǎn)市場(chǎng)供不應(yīng)求,于此,我國(guó)房地產(chǎn)市場(chǎng)也經(jīng)歷了一個(gè)快速的發(fā)展時(shí)期。繁榮的房地產(chǎn)業(yè)帶動(dòng)著我國(guó)各行業(yè)的經(jīng)濟(jì)發(fā)展,成為了推動(dòng)中國(guó)GDP連續(xù)高增長(zhǎng)的一股重要力量。然而蓬勃發(fā)展的房地產(chǎn)經(jīng)濟(jì)使得房地產(chǎn)市場(chǎng)出現(xiàn)了一些問(wèn)題。居民對(duì)住房的剛性需求加上“炒房團(tuán)”的投機(jī)需求,使得我國(guó)房?jī)r(jià)日益高漲,使得我國(guó)居民,尤其是中低收入居民在購(gòu)房中承受著巨大的經(jīng)濟(jì)壓力和生活壓力。社會(huì)財(cái)富越來(lái)越傾向于聚集在少數(shù)人手中,社會(huì)貧富差距逐漸加大,社會(huì)的穩(wěn)定和諧受到影響。不僅如此,大規(guī)模的房地產(chǎn)投機(jī)行為和房地產(chǎn)按揭在無(wú)形當(dāng)中增加了我國(guó)金融市場(chǎng)的風(fēng)險(xiǎn),不利于經(jīng)濟(jì)的穩(wěn)定發(fā)展。為了維護(hù)社會(huì)的和諧穩(wěn)定,針對(duì)我國(guó)房地產(chǎn)市場(chǎng)嚴(yán)重的供需矛盾,為了控制房?jī)r(jià)的大幅上漲,政府在近年來(lái)出臺(tái)許多政策,其中包括一些稅收政策,想要通過(guò)各項(xiàng)政策措施來(lái)打壓過(guò)快上漲的房?jī)r(jià)。但是在諸多政策的調(diào)控下,我國(guó)房?jī)r(jià)卻沒(méi)有放下過(guò)快上漲的腳步。 2011年1月重慶市和上海市宣布開(kāi)起房產(chǎn)稅試點(diǎn)工作,其核心是將其轄區(qū)內(nèi)的居民個(gè)人新購(gòu)增量住房納入房產(chǎn)稅的征收范圍,在個(gè)人房產(chǎn)稅的持有環(huán)節(jié)征收房產(chǎn)稅。房產(chǎn)稅能否打壓房?jī)r(jià)先不談。擴(kuò)大對(duì)房產(chǎn)稅保有環(huán)節(jié)征稅是我國(guó)房產(chǎn)稅的改革趨勢(shì)。我國(guó)房地產(chǎn)稅歷來(lái)有著“重流轉(zhuǎn),輕保有”的征稅情況,國(guó)外許多國(guó)家都著重在房產(chǎn)保有環(huán)節(jié)征收。在房產(chǎn)稅保有環(huán)節(jié)征稅有一個(gè)問(wèn)題尤為關(guān)鍵,那就是房產(chǎn)稅的征管問(wèn)題。本文的研究對(duì)象是我國(guó)房產(chǎn)稅征管的改革問(wèn)題,主要集中研究我國(guó)現(xiàn)行房產(chǎn)稅征管實(shí)踐中存在的問(wèn)題,目前滬渝兩市房產(chǎn)稅改革中反映出的推進(jìn)房產(chǎn)稅進(jìn)一步改革所面臨的房產(chǎn)稅征管問(wèn)題。在這個(gè)基礎(chǔ)上借鑒國(guó)外發(fā)達(dá)國(guó)家成功的房產(chǎn)稅征管經(jīng)驗(yàn),并結(jié)合我國(guó)的實(shí)際情況,思考我國(guó)房產(chǎn)稅征管的改革對(duì)策,提出建議。 文章首先介紹了本文的研究背景,研究對(duì)象及方法,國(guó)內(nèi)外學(xué)者對(duì)房產(chǎn)稅征管的研究綜述以及本文的創(chuàng)新點(diǎn)和局限性；其次,介紹了我國(guó)房產(chǎn)稅的基本情況,分析了房產(chǎn)稅征管的現(xiàn)實(shí)困境,主要是來(lái)自于房產(chǎn)稅選擇計(jì)稅依據(jù)的不合理和征管機(jī)制的不完善;接下來(lái)討論了滬渝房產(chǎn)稅試點(diǎn),介紹了試點(diǎn)實(shí)施情況,分析了房產(chǎn)稅征管實(shí)踐中遇到的問(wèn)題；隨后,本文帶著我國(guó)房產(chǎn)稅征管實(shí)踐中遇到的問(wèn)題,尋找了國(guó)外發(fā)達(dá)國(guó)家在房產(chǎn)稅征管工作中的成功經(jīng)驗(yàn),主要涉及到了不同國(guó)家對(duì)房產(chǎn)稅稅基評(píng)估機(jī)構(gòu)的設(shè)置,稅基評(píng)估基本方法和批量評(píng)估技術(shù),美、法、英三國(guó)的房產(chǎn)稅評(píng)估爭(zhēng)議解決機(jī)制,以及各國(guó)對(duì)房產(chǎn)稅征稅權(quán)的限制,總結(jié)了各國(guó)房產(chǎn)稅征管成功經(jīng)驗(yàn)對(duì)我國(guó)的啟示；最后文章從建立和完善我國(guó)房產(chǎn)稅評(píng)估制度和其他配套措施兩方面,提出了對(duì)我國(guó)房產(chǎn)稅征管的對(duì)策和建議。 房產(chǎn)稅的稅收改革不僅能有效調(diào)節(jié)房地產(chǎn)市場(chǎng)的供需平衡,維持房地產(chǎn)市場(chǎng)的健康發(fā)展,同時(shí)對(duì)完善我國(guó)的財(cái)稅體系、促進(jìn)稅收的公平都有極大的作用。稅收征管是稅款征收的關(guān)鍵環(huán)節(jié)。本文探討房產(chǎn)稅征管的改革,對(duì)當(dāng)前我國(guó)房產(chǎn)稅改革以及房地產(chǎn)市場(chǎng)的改善有一定的實(shí)際意義。
[Abstract]:Since 1998 the State Council issued a document, since the opening of the residents of housing consumption, along with our country city and the continuous progress of the process, the income level of residents in our country is increasing, the demand for housing is increasing, making China's real estate market demand, the real estate market in China has experienced a rapid development during the period of prosperity. The real estate industry to drive the industry development of China's economy, has become a driving China GDP continuous high growth as an important force. However, the booming real estate market economy makes the real estate problems. The speculative demand for housing rigid demand of residents with "real mission", more and more the rising house prices in China, making China's residents, especially low-income residents under tremendous economic pressure and pressure of life in the purchase. The social wealth is more and more tend to congregate in the hands of a few people, The gap between rich and poor is gradually increasing, the stability and harmony of society affected. Moreover, large-scale real estate speculation and real estate mortgage increases the risk of the financial market of our country in the invisible, is not conducive to the stable development of economy. In order to safeguard social harmony and stability, the contradiction between supply and demand of China's real estate market is serious, in order to control prices rose sharply in recent years, the government has adopted many policies, including tax policy, want to through various policy measures to suppress the rapid rise in prices. But in many regulation policies, China's housing prices rose too fast but not down the steps.
In January 2011, Chongqing city and Shanghai city announced the opening of property tax pilot work, its core is the area of individual residents purchase new incremental housing into the property tax levy scope, in the holding part of individual housing property tax levy property taxes. Property tax can suppress prices aside. Property tax levy to expand ownership reform the trend of real estate tax in China. The real estate tax in China has always been a "heavy taxation transfer, light retain", many foreign countries have focused on property ownership in the property tax levied. Tax is a key problem, that is the real estate tax collection and management problems. The research object of this paper is to reform the problem of property tax collection in our country, mainly focus on the current real estate tax collection and management problems in the practice, the current reflects the Shanghai and Chongqing two city property tax reform in promoting the further reform of property tax faces On the basis of the successful experience of property tax collection and management in foreign developed countries, combined with the actual situation of our country, we think about the Reform Countermeasures of housing tax collection in China, and put forward some suggestions.
This paper first introduces the research background, research object and method, summary and innovation of this paper and limitations of domestic and foreign scholars on the real estate tax; secondly, introduced the basic situation of China's real estate tax, analyzes the reality of the plight of the property tax collection, mainly from the tax base of real estate tax choice the unreasonable administration mechanism is not perfect; the next step is to discuss the Shanghai and Chongqing property tax pilot, the pilot implementation, have analyzed the property tax collection problems in practice; then, this paper took China's real estate tax encounter problems in the practice, to find the successful experience of foreign countries in the real estate tax collection and management work, mainly related to the different countries on the real estate tax assessment agencies, tax assessment method and mass appraisal technology, beauty, method, property tax assessment dispute settlement mechanism of britain, As well as the restrictions on the right to levy taxes on real estate tax in different countries, the paper summarizes the Enlightenment from the successful experience of property tax collection in various countries, and finally, from the two aspects of establishing and improving our real estate tax assessment system and other supporting measures, it puts forward the countermeasures and suggestions for the collection and management of real estate tax in China.
The balance of supply and demand of real estate tax tax reform not only can effectively regulate the real estate market, to maintain the healthy development of the real estate market, at the same time to improve the taxation system of our country, promote tax fairness has a great role. Tax collection is the key link of tax collection on the reform of the property tax collection. This paper has certain practical significance on the current real estate tax reform and the improvement of the real estate market.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F299.23

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