本文選題：房產(chǎn)稅　切入點(diǎn)：影響因素　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)房地產(chǎn)業(yè)的發(fā)展關(guān)系到房?jī)r(jià)的穩(wěn)定、民生的改善問(wèn)題,以及地方經(jīng)濟(jì)的持續(xù)發(fā)展問(wèn)題。近年來(lái),房地產(chǎn)市場(chǎng)出現(xiàn)失衡情況,包括房?jī)r(jià)高、土地供應(yīng)不均衡、資源錯(cuò)配等問(wèn)題,已經(jīng)引發(fā)了經(jīng)濟(jì)結(jié)構(gòu)變動(dòng)和民生問(wèn)題。在多輪宏觀調(diào)控中,我國(guó)政府運(yùn)用了財(cái)政、金融、土地政策和限購(gòu)的方式進(jìn)行調(diào)控,然而收效有限。自此房產(chǎn)稅改革引起了全國(guó)上下的討論和關(guān)注�，F(xiàn)行的房產(chǎn)稅稅收制度不合理,地方缺乏主體稅種的矛盾越來(lái)越突出,理論與實(shí)際部門均建議啟動(dòng)房地產(chǎn)稅改革來(lái)保障地方財(cái)力需求,實(shí)現(xiàn)國(guó)家宏觀調(diào)控目標(biāo)。房產(chǎn)稅的改革完善,能夠有效地促進(jìn)我國(guó)房地產(chǎn)資源合理配置,逐步提高地方財(cái)政收入,使其更好的為民眾提供公共服務(wù)�？陀^現(xiàn)實(shí)是,我國(guó)房產(chǎn)稅稅制與房地產(chǎn)市場(chǎng)本身的發(fā)展并不相符,而新的房產(chǎn)稅改革遲遲沒(méi)有推進(jìn),其影響因素值得深入分析。本文首先進(jìn)行理論研究,在理論上理清了對(duì)房產(chǎn)稅改革的支撐;其次梳理了我國(guó)以往的房產(chǎn)稅稅收改革情況,對(duì)我國(guó)房地產(chǎn)業(yè)的供給側(cè)改革進(jìn)行闡述,搞清房地產(chǎn)市場(chǎng)發(fā)展及房產(chǎn)稅的現(xiàn)狀;再次重點(diǎn)對(duì)影響房產(chǎn)稅改革的各類因素進(jìn)行了深入的分析,分析各因素是如何對(duì)改革產(chǎn)生影響的,房產(chǎn)稅要深化改革,就必須深入分析影響因素;最后,提出房產(chǎn)稅改革中要擴(kuò)大征收范圍,調(diào)整征收對(duì)象,實(shí)行漸進(jìn)式、分地區(qū)推進(jìn)的改革思路,并且完善房地產(chǎn)稅的相關(guān)配套設(shè)施,使其充分發(fā)揮正面效應(yīng)。
[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(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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