本文選題：房產(chǎn)稅　切入點(diǎn)：房產(chǎn)稅立法目的　出處：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：房產(chǎn)稅以房屋為征稅對(duì)象,在不動(dòng)產(chǎn)保有環(huán)節(jié)征稅,是直接稅,屬于地方稅。隨著社會(huì)的發(fā)展,我國(guó)《房產(chǎn)稅暫行條例》已不再適用當(dāng)前情況,滬渝試點(diǎn)改革也存在諸多弊端,因此我們有必要建立、完善房產(chǎn)稅法律制度,對(duì)房產(chǎn)稅進(jìn)行立法。立法活動(dòng)首先要做的就是確立立法目的,只有立法目的定位準(zhǔn)確,房產(chǎn)稅立法才會(huì)有指引和方向,對(duì)具體稅制進(jìn)行設(shè)計(jì)才有意義。理論上,關(guān)于我國(guó)房產(chǎn)稅立法目的主要有三種觀點(diǎn)。第一種觀點(diǎn)是將我國(guó)房產(chǎn)稅立法目的定位為收入調(diào)節(jié)稅。該種觀點(diǎn)認(rèn)為納稅人通過交稅減少總收入,房產(chǎn)多、價(jià)值大多納稅,房產(chǎn)少、價(jià)值小少納稅,以此來調(diào)節(jié)收入分配。反對(duì)觀點(diǎn)認(rèn)為富人財(cái)產(chǎn)形式多樣,房產(chǎn)稅不能對(duì)所有的收入分配都進(jìn)行調(diào)節(jié)。第二種觀點(diǎn)是將房產(chǎn)稅立法目的定位為市場(chǎng)調(diào)控稅。通過房產(chǎn)稅提高房產(chǎn)保有環(huán)節(jié)成本對(duì)房地產(chǎn)市場(chǎng)進(jìn)行調(diào)控。反對(duì)觀點(diǎn)則認(rèn)為我國(guó)高房?jī)r(jià)是多種因素共同作用的結(jié)果,單純通過房產(chǎn)稅不可能有效調(diào)控房?jī)r(jià)。第三種觀點(diǎn)是將房產(chǎn)稅立法目的定位為地方主體稅。因?yàn)橄啾绕渌惙N,房產(chǎn)稅的征稅對(duì)象是房產(chǎn)且不可移動(dòng)和隱藏,稅收收入穩(wěn)定。反對(duì)觀點(diǎn)認(rèn)為我國(guó)土地財(cái)政和房產(chǎn)稅征收阻力,將其設(shè)計(jì)為地方主體稅不現(xiàn)實(shí)。實(shí)踐中,滬渝試點(diǎn)設(shè)計(jì)并施行一系列與房產(chǎn)稅相關(guān)的制度,將房產(chǎn)稅用來打壓高房?jī)r(jià),調(diào)節(jié)居民收入促進(jìn)住房分配。兩地都是財(cái)產(chǎn)稅屬性不足,商品稅屬性更強(qiáng),并沒有對(duì)高房?jī)r(jià)造成明顯打壓；許多富人階層的高檔房產(chǎn)也被排除在調(diào)節(jié)之外,調(diào)節(jié)收入分配的效果也并不明顯；另外試點(diǎn)稅收收入有限對(duì)地方財(cái)政貢獻(xiàn)很小。總的來說,效果并不理想。 通過借鑒先進(jìn)國(guó)家和地區(qū)的房產(chǎn)稅法律制度,本文認(rèn)為,我國(guó)確立房產(chǎn)稅立法目的需要結(jié)合我國(guó)基本國(guó)情,在結(jié)構(gòu)性減稅背景下分幾個(gè)層次去探討。結(jié)構(gòu)性減稅是從總體上降低稅收負(fù)擔(dān),具體稅種則是有增有減,結(jié)構(gòu)性調(diào)整。首先,結(jié)構(gòu)性減稅政策本身是為了宏觀調(diào)控,從長(zhǎng)遠(yuǎn)來說是為了優(yōu)化稅制結(jié)構(gòu),因此房產(chǎn)稅立法目的也應(yīng)從近期和長(zhǎng)遠(yuǎn)兩個(gè)角度去定位。其次,高房?jī)r(jià)和房地產(chǎn)泡沫主要是因?yàn)榉课莩钟谐杀镜?投資投機(jī)行為炒高了房?jī)r(jià),征收房產(chǎn)稅可以增加房屋持有成本,打擊炒房行為。進(jìn)一步分析,房產(chǎn)稅稅基廣泛、穩(wěn)定,,長(zhǎng)期實(shí)行可以成為地方主體稅,達(dá)到優(yōu)化稅制結(jié)構(gòu)的效果。因此結(jié)構(gòu)性減稅背景下,房產(chǎn)稅最直接的立法目的應(yīng)該為調(diào)控稅,對(duì)房地產(chǎn)市場(chǎng)進(jìn)行調(diào)控；從長(zhǎng)遠(yuǎn)來看,房產(chǎn)稅立法目的應(yīng)為地方政府主體稅,使地方具有穩(wěn)定稅源,擺脫土地財(cái)政。再者,房產(chǎn)稅作為稅收的一種,施行過程中必然會(huì)產(chǎn)生對(duì)收入差距進(jìn)行調(diào)節(jié)的效果。 因此,在結(jié)構(gòu)性減稅背景下,我國(guó)房產(chǎn)稅立法的直接目的,近期應(yīng)作為調(diào)控稅,長(zhǎng)遠(yuǎn)應(yīng)將其設(shè)計(jì)為地方主體稅；通過征收房產(chǎn)稅也會(huì)派生出調(diào)節(jié)收入、縮小貧富差距、實(shí)現(xiàn)社會(huì)公平的功能。
[Abstract]:With the development of the society, the interim regulations on property tax in our country no longer apply to the current situation, and the pilot reform of Shanghai and Chongqing also has many drawbacks. Therefore, it is necessary for us to establish and perfect the legal system of property tax and legislate the property tax. The first thing we should do in the legislative activities is to establish the legislative purpose. Only if the legislative purpose is accurate, can the legislation of the property tax be guided and directed. It makes sense to design a specific tax system. There are three main viewpoints on the legislative purpose of property tax in our country. The first view is that the legislative purpose of real estate tax in our country is defined as income adjustment tax. This view holds that taxpayers reduce their total income by paying taxes, have more real estate and pay most taxes on their value. To regulate the distribution of income by paying less property and less value. The argument is that the rich have various forms of property. Property tax cannot regulate all income distribution. The second view is that the legislative purpose of real estate tax is market regulation tax. On the other hand, the view is that high house prices in China are the result of a combination of various factors. It is impossible to control house prices effectively through real estate tax alone. The third view is to position the legislative purpose of property tax as local subject tax. Because compared with other taxes, property tax is levied on real estate and cannot be moved and hidden. The tax revenue is stable. It is opposed to the view that the resistance to the collection of land finance and real estate tax in China is not realistic. In practice, a series of systems related to property tax were designed and implemented in the Shanghai-Chongqing pilot project. The property tax is used to suppress the high house price and adjust the residents' income to promote the housing distribution. The property tax attribute is insufficient and the commodity tax attribute is stronger, and it does not cause obvious pressure on the high house price. Many high-end properties of the wealthy class are also excluded from regulation, and the effect of adjusting income distribution is not obvious, and the limited contribution of the pilot tax revenue to local finances is small. Overall, the effect is not satisfactory. By drawing lessons from the legal system of property tax in advanced countries and regions, this paper holds that the legislative purpose of establishing property tax in our country should be combined with the basic conditions of our country. Under the background of structural tax reduction, it is discussed in several levels. Structural tax reduction is to reduce the tax burden on the whole, while the specific types of tax are increased and reduced, and structural adjustment. First, the structural tax reduction policy itself is for macro-control. In the long run, it is to optimize the structure of the tax system. Therefore, the legislative purpose of the property tax should also be positioned from both the short-term and the long-term perspectives. Secondly, the high house prices and the real estate bubble are mainly due to the low cost of housing holding and speculation in investment to inflate house prices. Levying a property tax can increase the cost of holding a house and crack down on property speculation. Further analysis, the property tax has a broad and stable tax base and can become the local main body tax for a long time, thus achieving the effect of optimizing the structure of the tax system. Therefore, under the background of structural tax reduction, The most direct legislative purpose of the property tax should be to control the tax and regulate the real estate market. In the long run, the legislative purpose of the property tax should be that of the local government subject tax, so that the local government can have a stable tax source and get rid of the land finance. As a kind of tax, the property tax will inevitably produce the effect of adjusting the income gap. Therefore, under the background of structural tax reduction, the direct purpose of the legislation of property tax in our country should be taken as a regulation tax in the near future, and it should be designed as a local subject tax in the long run. Through the collection of real estate tax, the income will also be adjusted and the gap between the rich and the poor will be narrowed. To realize the function of social equity.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.22

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