本文選題：房地產　切入點：增值稅　出處：《浙江大學》2017年碩士論文　論文類型：學位論文

【摘要】：良好的稅收法制是稅收運行體制的保障,但是我國的稅收法律制度遠遠跟不上稅收的發(fā)展步伐,尤其是增值稅法律制度。在增值稅的制度設計過程中,房地產業(yè)是難點和重點問題,解決好相關問題,有利于促進完善房地產稅制和促進增值稅立法。由于房地產業(yè)建設周期較長,交易環(huán)節(jié)比較復雜,在增值稅稅制設計時難度較大,考慮的因素比較多。本文以我國房地產業(yè)增值稅改革的現(xiàn)狀為基礎,分析現(xiàn)行規(guī)定中有關納稅人、計稅方法、征收管理等方面存在的問題。通過橫向比較加拿大、荷蘭等國家在房地產業(yè)的增值稅法律制度,分析各自的優(yōu)缺點,為我國房地產業(yè)增值稅改革提供啟示�？v向比較總結我國增值稅制度改革的成功經(jīng)驗和不足之處,為進一步改革指引方向。在對比和借鑒發(fā)達國家有關房地產業(yè)增值稅處理的相關經(jīng)驗的基礎上,結合我國國情,提出完善我國房地產業(yè)增值稅法律制度的相關建議。
[Abstract]:A good tax legal system is the guarantee of the tax operating system, but the tax legal system of our country is far from keeping up with the development of tax, especially the legal system of value-added tax. In the process of designing the system of value-added tax, The real estate industry is a difficult and important problem. To solve the related problems, it is helpful to improve the real estate tax system and promote the legislation of value-added tax. Because the construction period of the real estate industry is longer, the transaction links are more complicated. It is difficult to design the VAT tax system and many factors are considered. Based on the current situation of the VAT reform in the real estate industry in China, this paper analyzes the relevant taxpayer and tax calculation methods in the current regulations. Through the horizontal comparison of the VAT legal systems of Canada, the Netherlands and other countries in the real estate industry, the advantages and disadvantages of each country are analyzed. To provide enlightenment for the reform of value-added tax in real estate industry of our country, and to compare and summarize the successful experiences and shortcomings of the reform of value-added tax system in China. In order to guide the direction of further reform, on the basis of comparing and drawing lessons from the relevant experience of the real estate industry in the developed countries, and combining with the situation of our country, this paper puts forward some relevant suggestions to perfect the legal system of the value-added tax of the real estate industry in China.
【學位授予單位】：浙江大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.22

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本文編號：1556959