本文關(guān)鍵詞： 房地產(chǎn)稅制 收入分配 資源配置 財政收入　出處：《內(nèi)蒙古財經(jīng)大學》2014年碩士論文　論文類型：學位論文

【摘要】：房地產(chǎn)稅制是一個比較古老的稅種，從本質(zhì)上來說它屬于財產(chǎn)稅。從全世界的角度看，房地產(chǎn)稅一般作為地方政府的主要財政收入。我國房地產(chǎn)稅制體系形成的時期較早，不能再適應我國現(xiàn)階段的經(jīng)濟發(fā)展狀況，改革我國的房地產(chǎn)稅制是目前財政學界的一個重要任務。房地產(chǎn)稅具有很多其自身獨有的功能，可以促進房地產(chǎn)相關(guān)資源的合理利用、引導房價回歸理性、以及調(diào)節(jié)收入再分配等，完善我國現(xiàn)行的房地產(chǎn)稅制具有重大的意義。 本文通過對我國現(xiàn)行的房地產(chǎn)稅制進行分析發(fā)現(xiàn)我國現(xiàn)行的房產(chǎn)稅制存在幾個重要缺陷： 首先，房地產(chǎn)稅制的設計沒有考慮到調(diào)節(jié)收入分配。在我國現(xiàn)在的經(jīng)濟形勢下，我國的東西部地區(qū)，城鄉(xiāng)之間都存在巨大的貧富差距，而且從長期看這個貧富差距會越來越大，因此我國的房地產(chǎn)設置上必須考慮這一情況。 其次，現(xiàn)行的房地產(chǎn)稅沒有能夠起到合理的資源配置功能。在保有環(huán)節(jié)的稅種不能起到抑制投機的作用，通過完善現(xiàn)行的房地產(chǎn)稅制，使得房地產(chǎn)稅制能夠配置資源，引導房地產(chǎn)資源合理的流動，并能在一定范圍內(nèi)調(diào)控房價。 再次，結(jié)合我國的中央政府和地方政府之間的事權(quán)和財權(quán)現(xiàn)狀，通過分析房地產(chǎn)稅制體系的問題并結(jié)合中央、地方政府的財政收支數(shù)據(jù)，得出房地產(chǎn)稅制的設計必須要滿足地方政府財政收入的可持續(xù)發(fā)展。 房地產(chǎn)稅收制度的特點，決定了我國進行房地產(chǎn)稅制設計時必須要面對的復雜情況，本文通過發(fā)現(xiàn)問題，找到了我國房地產(chǎn)稅制改革的目標。根據(jù)目標并且結(jié)合滬、渝房地產(chǎn)稅制改革的經(jīng)驗，，提出了我國房地產(chǎn)稅制改革的路徑和配套條件。
[Abstract]:The real estate tax system is an ancient tax, which in essence belongs to the property tax. From the point of view of the whole world, the real estate tax is generally regarded as the main financial revenue of the local government. We can no longer adapt to the current economic development of our country. Reforming our real estate tax system is an important task for the current financial circles. The real estate tax has many unique functions, which can promote the rational utilization of the real estate related resources. It is of great significance to guide the house price to return to rationality and to adjust the income redistribution, and to perfect the current real estate tax system in China. Based on the analysis of the current real estate tax system in China, this paper finds that there are several important defects in the current real estate tax system of our country. First of all, the design of the real estate tax system does not take into account the adjustment of income distribution. Under the present economic situation in China, there is a huge gap between the rich and the poor between urban and rural areas in the eastern and western parts of our country. And in the long run, the gap between the rich and the poor will grow, so the real estate establishment in China must consider this situation. Second, the current real estate tax can not play a reasonable role in the allocation of resources. Taxes in the retention link can not play a role in restraining speculation. Through the improvement of the current real estate tax system, the real estate tax system can allocate resources. Guide the reasonable flow of real estate resources, and can control housing prices within a certain range. Thirdly, by analyzing the problems of the real estate tax system and combining with the financial revenue and expenditure data of the central and local governments, we combine the current situation of the power and financial power between the central government and the local government. It is concluded that the design of real estate tax system must meet the sustainable development of local government revenue. The characteristics of the real estate tax system determine the complex situation that must be faced in the design of the real estate tax system in our country. This paper finds out the goal of the real estate tax system reform in our country by finding out the problems, according to the target and combining with Shanghai, Based on the experience of Chongqing real estate tax system reform, this paper puts forward the path and necessary conditions of real estate tax system reform in our country.
【學位授予單位】：內(nèi)蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.23

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