本文關(guān)鍵詞： 住宅房產(chǎn)稅 必要性 合法性 可行性 立法構(gòu)想　出處：《福州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)前我國房地產(chǎn)市場(chǎng)存在房價(jià)大幅度上漲、房地產(chǎn)投資需求過度膨脹、存量房空置現(xiàn)象嚴(yán)重等諸多問題,亟須統(tǒng)一立法予以規(guī)范調(diào)整。中國共產(chǎn)黨十八屆三中全會(huì)明確提出要“加快房地產(chǎn)稅立法并適時(shí)推進(jìn)改革”,以全面深化改革為契機(jī),深入研究分析我國當(dāng)前房地產(chǎn)市場(chǎng)現(xiàn)狀,積極探索建立健全房地產(chǎn)稅收法律體系及其改革創(chuàng)新,促進(jìn)房地產(chǎn)市場(chǎng)健康發(fā)展,具有迫切而重要的現(xiàn)實(shí)意義。本文從法學(xué)專業(yè)的角度,對(duì)“住宅房產(chǎn)稅”這一核心概念進(jìn)行了厘清和界定,對(duì)當(dāng)前我國學(xué)術(shù)界和實(shí)務(wù)界有關(guān)住宅房產(chǎn)稅的代表性觀點(diǎn)進(jìn)行了梳理,在文獻(xiàn)綜述的基礎(chǔ)上,提出了“我國具有開征住宅房產(chǎn)稅的必要性與合法性”的基本命題,并從國內(nèi)試點(diǎn)和域外經(jīng)驗(yàn)兩個(gè)方面,論證了我國開征住宅房產(chǎn)稅的可行性。文章最后提出了我國住宅房產(chǎn)稅立法的初步構(gòu)想,試圖提供一些框架性的建議。全文分為五個(gè)部分。第一部分住宅房產(chǎn)稅概述,對(duì)房產(chǎn)稅、住宅房產(chǎn)稅的基本概念進(jìn)行界定,以明確本文討論的核心問題的范圍。對(duì)國內(nèi)外學(xué)者及實(shí)務(wù)界關(guān)于征收住宅房產(chǎn)稅的相關(guān)問題做了綜述,使本文的研究建立在已有研究成果的基礎(chǔ)之上。第二部分提出了本文的核心觀點(diǎn),即我國具有開征住宅房產(chǎn)稅的必要性與合法性,論證了開征住宅房產(chǎn)稅是我國房產(chǎn)稅制度完善的需要,是進(jìn)一步實(shí)現(xiàn)社會(huì)公平的需要,是加強(qiáng)對(duì)我國房地產(chǎn)市場(chǎng)調(diào)控的需要。在我國開征住宅房產(chǎn)稅具有明確的法律依據(jù),符合我國現(xiàn)行土地制度及現(xiàn)行稅收制度。第三部分闡述了住宅房產(chǎn)稅在上海、重慶兩個(gè)城市的試點(diǎn)情況,主要從政策內(nèi)容的的異同、取得的效果等方面進(jìn)行論述,并進(jìn)一步分析產(chǎn)生這些效果的原因,從而歸納出住宅房產(chǎn)稅在上海、重慶兩個(gè)城市的試點(diǎn)給我們帶來的啟示。第四部分以美國、日本、俄羅斯的域外啟示為借鑒,進(jìn)一步論證了我國開征住宅房產(chǎn)稅的現(xiàn)實(shí)可行性。第五部分提出了在我國開征住宅房產(chǎn)稅的初步立法構(gòu)想,從立法原則、課稅要素、征管、爭(zhēng)議解決機(jī)制以及配套措施等五個(gè)方面做了比較系統(tǒng)的框架設(shè)計(jì)。
[Abstract]:At present, there are many problems in the real estate market of our country, such as the large increase in house prices, the excessive expansion of real estate investment demand, and the serious phenomenon of vacant stock houses, etc. The third Plenary session of the 18 CPC Central Committee clearly proposed to "speed up the legislation on real estate tax and promote the reform in good time", taking the opportunity of deepening the reform in an all-round way, to deeply study and analyze the current situation of the real estate market in China. It is of urgent and important practical significance to establish and improve the legal system of real estate taxation and its reform and innovation, and to promote the healthy development of the real estate market. This paper clarifies and defines the core concept of "housing property tax", combs the representative views on housing property tax in the academic and practical circles of our country, on the basis of literature review, This paper puts forward the basic proposition that "our country has the necessity and legitimacy of levying residential property tax", and from two aspects of domestic pilot and overseas experience, This paper demonstrates the feasibility of levying the housing property tax in China. Finally, the paper puts forward the preliminary conception of the legislation of the housing property tax in China, and tries to provide some frame suggestions. The full text is divided into five parts. The first part is the summary of the housing property tax. The basic concepts of real estate tax and residential property tax are defined in order to clarify the scope of the core issues discussed in this paper. The second part puts forward the core viewpoint of this paper, that is, the necessity and legitimacy of levying the housing property tax in our country. This paper demonstrates that the introduction of residential property tax is the need of perfecting the property tax system of our country, the need of further realizing social equity, and the need of strengthening the regulation and control of the real estate market in our country. There is a clear legal basis for levying the housing property tax in our country. In accordance with the current land system and the current tax system of our country. The third part expounds the pilot cases of residential property tax in Shanghai and Chongqing, mainly from the aspects of the similarities and differences of policy contents, the results obtained, and so on. And further analysis of the reasons for these effects, and conclude the residential property tax in Shanghai, Chongqing two cities to bring us the pilot enlightenment. 4th part of the United States, Japan, Russia for reference, Part 5th puts forward the preliminary legislative conception of levying residential property tax in our country, from the legislative principles, tax elements, collection and management, the author further demonstrates the practical feasibility of levying the residential property tax in China, and part 5th puts forward the preliminary legislative conception of levying the housing property tax in China. Five aspects of dispute settlement mechanism and supporting measures are designed systematically.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.22

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本文編號(hào)：1507456