本文選題：房產稅　切入點：影響因素　出處：《云南財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：我國房地產業(yè)的發(fā)展關系到房價的穩(wěn)定、民生的改善問題,以及地方經(jīng)濟的持續(xù)發(fā)展問題。近年來,房地產市場出現(xiàn)失衡情況,包括房價高、土地供應不均衡、資源錯配等問題,已經(jīng)引發(fā)了經(jīng)濟結構變動和民生問題。在多輪宏觀調控中,我國政府運用了財政、金融、土地政策和限購的方式進行調控,然而收效有限。自此房產稅改革引起了全國上下的討論和關注�，F(xiàn)行的房產稅稅收制度不合理,地方缺乏主體稅種的矛盾越來越突出,理論與實際部門均建議啟動房地產稅改革來保障地方財力需求,實現(xiàn)國家宏觀調控目標。房產稅的改革完善,能夠有效地促進我國房地產資源合理配置,逐步提高地方財政收入,使其更好的為民眾提供公共服務。客觀現(xiàn)實是,我國房產稅稅制與房地產市場本身的發(fā)展并不相符,而新的房產稅改革遲遲沒有推進,其影響因素值得深入分析。本文首先進行理論研究,在理論上理清了對房產稅改革的支撐;其次梳理了我國以往的房產稅稅收改革情況,對我國房地產業(yè)的供給側改革進行闡述,搞清房地產市場發(fā)展及房產稅的現(xiàn)狀;再次重點對影響房產稅改革的各類因素進行了深入的分析,分析各因素是如何對改革產生影響的,房產稅要深化改革,就必須深入分析影響因素;最后,提出房產稅改革中要擴大征收范圍,調整征收對象,實行漸進式、分地區(qū)推進的改革思路,并且完善房地產稅的相關配套設施,使其充分發(fā)揮正面效應。
[Abstract]:The development of China's real estate related to price stability, improve people's livelihood, the problem of sustainable development and the local economy. In recent years, imbalances in the real estate market, including high prices, land supply is not balanced, the mismatch of resources and other issues, the change of economic structure and people's livelihood has caused. In many rounds in the macro-control, the Chinese government use of fiscal, financial, land policy and the restriction of the regulation, but the effect is limited. Since then the real estate tax reform caused a nationwide discussion and attention. Under the current tax system of real estate tax is unreasonable, the lack of local conflicts the main taxes are more and more prominent, theoretical and practical departments are advised to start the real estate tax reform to protect the local financial needs, to achieve national macro-control objectives. To improve the property tax reform, can effectively promote the rational allocation of China's real estate resources, gradually improve Our revenue, make it better for the public to provide public services. The reality is that the development of our country real estate tax system and real estate market itself is not consistent, and the new property tax reform has yet to advance its influence factors worthy of in-depth analysis. Firstly, theoretical research in theory to clarify the property the support of tax reform; secondly combed our previous property tax reform, the supply side reform on China's real estate industry is expounded, make clear the present situation of the development of the real estate market and the real estate tax; once again focus on analyzing all kinds of factors affecting the real estate tax reform measure, analysis of the factors that can produce impact on the real estate tax reform, we should deepen the reform, we must deeply analyze influence factors; finally, proposed to expand the scope of property tax reform, adjust the collection of objects, the implementation of progressive, in advance Reform ideas, and improve the relevant supporting facilities of real estate tax, so that it fully play a positive effect.

【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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