本文選題：房地產(chǎn)　切入點(diǎn)：房地產(chǎn)稅　出處：《西北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)的房地產(chǎn)稅制體系初步建立于上世紀(jì)90年代初,為我國(guó)剛剛起步的市場(chǎng)經(jīng)濟(jì)發(fā)展與城鎮(zhèn)化建設(shè)做出了重大貢獻(xiàn)。但是伴隨著外部環(huán)境的劇烈變化,尤其是房地產(chǎn)市場(chǎng)的快速膨脹,邁入新世紀(jì)的房地產(chǎn)稅制體系越來越感到“力不從心”,不僅難以有效實(shí)現(xiàn)宏觀調(diào)控,連保障財(cái)政收入的基本功能也有所下降。因此對(duì)于房地產(chǎn)稅制的改革已刻不容緩。 要想實(shí)現(xiàn)房地產(chǎn)稅制改革的成功,就要做好其基礎(chǔ)理論研究。筆者認(rèn)為房地產(chǎn)稅,它既不是現(xiàn)行的《房產(chǎn)稅暫行條例》,也不是學(xué)者專家所討論的“物業(yè)稅”、“財(cái)產(chǎn)稅”,而是圍繞著房產(chǎn)開發(fā)、銷售和保有而征收的一系列稅的總稱,是一個(gè)綜合性概念。由于其稅基寬泛、稅源穩(wěn)定、稅率多樣的特點(diǎn),有助于政府保障財(cái)政收入,實(shí)現(xiàn)宏觀調(diào)控和促進(jìn)社會(huì)公平。 改革的成功是立足于對(duì)現(xiàn)有制度的清晰認(rèn)識(shí)上,所謂“知己知彼,百戰(zhàn)不殆”。因此本文梳理了建國(guó)后我國(guó)房地產(chǎn)稅收的發(fā)展歷程,并將現(xiàn)行房地產(chǎn)稅制狀況展現(xiàn)出來。在此基礎(chǔ)之上進(jìn)行深入分析,發(fā)現(xiàn)了現(xiàn)行房地產(chǎn)稅制體系中存在著“立法滯后、層次較低,稅費(fèi)關(guān)系扭曲,稅制設(shè)計(jì)不合理,配套制度不完善的問題。 針對(duì)這些問題,筆者結(jié)合客觀實(shí)際,提出了“強(qiáng)化宏觀調(diào)控、穩(wěn)定宏觀稅負(fù)、調(diào)整稅制結(jié)構(gòu)、優(yōu)化征管環(huán)境”的房地產(chǎn)稅制改革原則。在這個(gè)原則的指導(dǎo)下,建議將稅收立法權(quán)收歸人大,避免旁落,以確�！岸愂辗ǘā钡膰�(yán)格執(zhí)行。同時(shí)厘清稅費(fèi)關(guān)系,降低宏觀稅負(fù)。對(duì)于“房地產(chǎn)稅”保有階段的稅種設(shè)置,則依據(jù)客觀情況,就立法模式,課征要素提出了一些個(gè)人見解。 房地產(chǎn)稅制改革的構(gòu)想,要想順利實(shí)現(xiàn),還離不開配套制度的完善。房產(chǎn)信息登記制度,與房產(chǎn)價(jià)值評(píng)估制度正是其中的核心。筆者就這兩個(gè)制度的改良進(jìn)行了一番描繪,借此促進(jìn)房產(chǎn)稅制的改革。
[Abstract]:China's real estate tax system was initially established in -10s, which has made great contributions to the development of market economy and urbanization in China, but with the dramatic changes in the external environment, In particular, with the rapid expansion of the real estate market, the real estate tax system entering the new century is increasingly feeling "unable to do what it wants", and it is not only difficult to effectively implement macro-control, Even the basic function of protecting revenue has declined, so it is urgent to reform the real estate tax system. In order to realize the success of the reform of the real estate tax system, it is necessary to do a good job of its basic theoretical research. It is neither the current interim regulations on property tax, nor the "property tax" or property tax discussed by scholars and experts, but the general name of a series of taxes levied around property development, sale and retention. It is a comprehensive concept. Because of its broad tax base, stable tax sources and various tax rates, it is helpful for the government to protect fiscal revenue, realize macro-control and promote social equity. The success of the reform is based on a clear understanding of the existing system. Based on the analysis of the current real estate tax system, it is found that there are some problems in the current real estate tax system, such as the lag of legislation, the lower level, the distortion of tax and fee relationship, and the unreasonable design of tax system. The problem of imperfect supporting system. In view of these problems, the author puts forward the reform principle of real estate tax system, which is "strengthening macro control, stabilizing macro tax burden, adjusting tax system structure and optimizing the environment of collection and management". Under the guidance of this principle, the author puts forward the reform principle of real estate tax system. It is suggested that the legislative power of tax should be brought back to the National people's Congress, so as to ensure the strict enforcement of the "tax law" in order to ensure the strict enforcement of the "tax law." at the same time, the tax relationship should be clarified and the macro tax burden should be reduced. On the legislative model, levy elements put forward some personal views. The conception of real estate tax system reform can not be realized without the perfection of supporting system. The real estate information registration system and the real estate value evaluation system are the core. The author describes the improvement of these two systems. In order to promote the reform of the housing tax system.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

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