本文選題：個(gè)人住房房產(chǎn)稅　切入點(diǎn)：稅制改革　出處：《東北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：住房問題，是一個(gè)與我們每個(gè)人息息相關(guān)的重大問題。當(dāng)下的中國，房地長(zhǎng)市場(chǎng)的過于火熱導(dǎo)致了我國現(xiàn)在居高不下的房?jī)r(jià)，人們已經(jīng)怨聲載道。我國作為一個(gè)社會(huì)主義大國，理應(yīng)采取一種科學(xué)有效的稅收制度的房地產(chǎn)業(yè)進(jìn)行合理的調(diào)控。與此同時(shí)，地方財(cái)政缺少穩(wěn)定的支柱型的稅種作為支撐，產(chǎn)生了地方政府過于依賴土地轉(zhuǎn)讓金的現(xiàn)狀。對(duì)于個(gè)人住房房產(chǎn)稅是解決上述問題，實(shí)現(xiàn)社會(huì)公平正義，調(diào)節(jié)社會(huì)財(cái)富分配，改革地方政府收入結(jié)構(gòu)的有效解決方式。 本文是對(duì)我國在當(dāng)前背景下在個(gè)人住房保有環(huán)節(jié)征收個(gè)人住房房產(chǎn)稅的探討研究。首先介紹本課題的研究背景與意義，之后再指出本文的具體內(nèi)容安排，，再對(duì)國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行梳理，介紹當(dāng)今國內(nèi)外專家學(xué)者的典型觀點(diǎn)與研究成果。之后詳細(xì)的介紹個(gè)人住房房產(chǎn)稅的相關(guān)概念和研究范圍的界定，首先闡述房產(chǎn)稅的概念，之后在房產(chǎn)稅概念的基礎(chǔ)之上表述本文的核心個(gè)人住房房產(chǎn)稅的概念。之后對(duì)于我國開征個(gè)人住房房產(chǎn)稅的必要性進(jìn)行分析，首先闡述對(duì)于調(diào)節(jié)住房市場(chǎng)的積極意義，之后闡述對(duì)于調(diào)節(jié)收入，促進(jìn)公平的意義，然后闡述對(duì)于地方財(cái)政收入的意義。再介紹中國現(xiàn)行的房地產(chǎn)稅制制度并指出現(xiàn)階段我國房產(chǎn)稅制中存在的問題。再進(jìn)行橫向?qū)Ρ�。之后介紹國際上其他國家成熟稅制，包括歐美國家與日韓兩國，經(jīng)過分析之后進(jìn)而討論外國稅制可供我國借鑒的地方。最后提出我國開征個(gè)人住房房產(chǎn)稅可能遇到的各種難點(diǎn)，并且提出相關(guān)建議。
[Abstract]:The housing problem is a major issue that is closely related to each of us. In China, the excessive heat of the real estate market has led to the current high housing prices in our country, and people have complained about it. As a socialist country, China is a big socialist country. The real estate industry should adopt a scientific and effective tax system to carry out reasonable regulation and control. At the same time, the local finance lacks a stable pillar type of tax as the support. It is an effective way to solve the above problems, to realize social equity and justice, to regulate the distribution of social wealth, and to reform the income structure of local government. This paper is a study on the collection of personal housing property tax in the current context of our country. Firstly, it introduces the research background and significance of this topic, and then points out the specific content arrangement of this paper. Then combing the relevant literature at home and abroad, introducing the typical views and research results of experts and scholars at home and abroad. After that, it introduces in detail the related concepts and the definition of research scope of personal housing property tax, first of all, it expounds the concept of property tax. Then on the basis of the concept of real estate tax, this paper describes the core of the concept of personal housing property tax, and then analyzes the necessity of levying personal housing property tax in China, first of all, it expounds the positive significance of regulating the housing market. Then explain the significance of regulating income and promoting equity, Then expound the significance for local fiscal revenue. Then introduce the current real estate tax system in China and point out the existing problems in the current real estate tax system in China. Then make a horizontal comparison. Then introduce the mature tax system of other countries in the world. After analyzing and discussing the foreign tax system for our country, the paper puts forward the difficulties that our country may encounter in levying the personal housing property tax, and puts forward some relevant suggestions.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F299.23

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