本文選題：房產(chǎn)稅　切入點：供給側(cè)改革　出處：《廣西師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2015年底,為解決新常態(tài)下經(jīng)濟(jì)增長問題,我國開展一場從供給端著手的結(jié)構(gòu)性改革。伴隨著供給側(cè)結(jié)構(gòu)性改革的推行,中國針對樓市推出了一系列“去庫存”的新政策,而這些新政策勢必對房產(chǎn)稅的征收改革產(chǎn)生影響。另一方面,2016年5月1日,“營改增”在我國全面推開,地方政府財政缺口進(jìn)一步拉大,通過房產(chǎn)稅改革重建地方財政體系的呼聲越來越高。另外,十八屆三中全會提出進(jìn)一步加快房地產(chǎn)稅立法并適時推進(jìn)房產(chǎn)稅改革,財稅體制改革方案中也強(qiáng)調(diào)了房產(chǎn)稅改革的重要性,如何響應(yīng)國家的呼聲,推進(jìn)房產(chǎn)稅的征收改革,成為社會關(guān)注的熱點�；诠┙o側(cè)結(jié)構(gòu)性改革背景下的我國房產(chǎn)稅征收改革,不可能只是簡單地復(fù)制發(fā)達(dá)國家的改革路徑,原因有二:首先,我國房產(chǎn)稅具有自己的特點。第一,我國房產(chǎn)稅屬于財產(chǎn)稅中的個別財產(chǎn)稅,其征稅對象只是房屋,不同于一般財產(chǎn)稅對納稅人的全部財產(chǎn)征稅稅款。第二,我國房產(chǎn)稅的征收范圍限于城市、縣城、建制鎮(zhèn)和工礦區(qū)內(nèi)的經(jīng)營性房屋。第三,我國房產(chǎn)稅的納稅義務(wù)人是征稅范圍內(nèi)的房屋產(chǎn)權(quán)所有人。第四,區(qū)別房屋的經(jīng)營使用方式規(guī)定計稅依據(jù),對于自用的房產(chǎn)按計稅原值一次性減除10%-30%后的余值計征稅款,即從價計征;對于出租房屋按租金收入為計稅依據(jù)計算征收稅款,即從租計征。其次,我國房產(chǎn)稅的征收改革面臨著獨特的問題。第一,法律法規(guī)不完善,對經(jīng)濟(jì)結(jié)構(gòu)的調(diào)節(jié)效應(yīng)難以充分發(fā)揮。第二,稅制設(shè)計不合理,主要表現(xiàn)在稅基狹窄,稅收優(yōu)惠政策、計稅依據(jù)、稅率制度不合理,難負(fù)供給側(cè)結(jié)構(gòu)性調(diào)整使命。第三,房地產(chǎn)稅費(fèi)征收體系不合理,導(dǎo)致扭曲性資源配置。第四,配套制度不健全,主要是房產(chǎn)評估制度不健全,房產(chǎn)登記制度滯后,導(dǎo)致供給側(cè)結(jié)構(gòu)性改革缺乏制度保障。第五,小產(chǎn)權(quán)房房產(chǎn)稅征收管理缺乏規(guī)范,增加了房產(chǎn)供給結(jié)構(gòu)的不確定性。這些內(nèi)外因素都制約著房產(chǎn)稅的征收改革。但是,發(fā)達(dá)國家的先進(jìn)經(jīng)驗很值得我國房產(chǎn)稅改革借鑒。我國滬渝房產(chǎn)稅試點改革實行有6年了,但效果并不理想:對個人住房價格的調(diào)控效用甚微,房產(chǎn)稅占地方財政收入比重上升不明顯,調(diào)節(jié)貧富的作用有限。比較分析國際上發(fā)達(dá)國家的房產(chǎn)稅征收制度,可以得出如下啟示:一是房產(chǎn)稅是地方政府財政收入的重要來源;二是科學(xué)合理地設(shè)計房產(chǎn)稅稅制;三是制定相應(yīng)的稅收減免政策和保障性住房的供給;四是規(guī)范和完善相關(guān)的配套制度。結(jié)合供給管理理論及房產(chǎn)稅相關(guān)理論,針對我國房產(chǎn)稅征收改革面臨的問題,借鑒滬渝房產(chǎn)稅試點改革和國際房產(chǎn)稅征收的先進(jìn)經(jīng)驗,提出基于供給側(cè)結(jié)構(gòu)性改革的我國房產(chǎn)稅征收改革思路:首先,加快推進(jìn)房產(chǎn)稅立法,通過合理下放房產(chǎn)稅的征管權(quán)限,多管齊下,堵漏補(bǔ)漏,完善房產(chǎn)稅法,在制度層面支持供給側(cè)改革;其次,針對供給側(cè)改革“三去一降一補(bǔ)”的任務(wù),從房產(chǎn)稅征稅范圍、稅收優(yōu)惠政策、計稅依據(jù)、稅率等方面合理設(shè)計房產(chǎn)稅稅制;再次,通過完善房地產(chǎn)登記制度、建立科學(xué)的房產(chǎn)評估機(jī)制、建立合理的監(jiān)督機(jī)制等方面,完善房產(chǎn)稅促進(jìn)供給側(cè)改革的相關(guān)配套制度。
[Abstract]:By the end of 2015, in order to solve the problem of economic growth in the new normal, China carried out a start from the supply side of the structural reform. With the supply side structural reform for the property market, China launched a series of new policies to stock, while the impact of these new policies is bound to the property tax reform on the other. On the one hand, in May 1, 2016, "replacing business tax with value-added tax(VAT)" throughout the country, local government fiscal gap is further widening, through the local financial system of real estate tax reform and reconstruction is increasing. In addition, in the third Plenary Session of the 18th CPC Central Committee, put forward to speed up the real estate tax legislation and timely reform of the housing property tax, the tax reform program also emphasized the importance of property tax reform, how to respond to national call, promote property tax reform, has become a hot social concern. Based on supply side structural reform under the background of me In the real estate tax reform, not just simply copy the path of reform in developed countries, there are two reasons: first, the real estate tax in China has its own characteristics. First, the real estate tax in our country belongs to property tax in the individual property tax, which is levied on housing is different from general property tax, all the property of the taxpayer levy taxes. Second of Chinas real estate tax levy scope is limited to the city, county, towns and industrial and mining areas within the business houses. Third of Chinas real estate tax the taxpayer is taxed within the scope of the housing property owner. Fourth, don't use business district housing provisions of the tax basis, for their own according to the original value of property tax 10%-30% one-time net residual value after tax levied, the ad valorem tax; for rental housing rental income tax based on the calculation, from the rent levied. Secondly, China's real estate tax levy Leather face unique problems. First, the imperfect laws and regulations, on the effect of adjusting economic structure to the full. Second, tax system design is not reasonable, mainly in the narrow tax base, according to the preferential tax policy, tax, tax system is not reasonable, to negative supply side structure adjustment mission. In third, the real estate tax levy the system is not reasonable, resulting in distortion of the allocation of resources. Fourth, the supporting system is not perfect, mainly real estate assessment system is not perfect, the real estate registration system lag, resulting in supply side structural reforms lack of system guarantee. Fifth, the real property tax levy management right inside the lack of standardized, increase the supply of real estate structure uncertainty. These external factors are restrict the property tax reform. However, the advanced experience of the developed countries are worth learning from the real estate tax reform in China. China's Shanghai and Chongqing pilot property tax reform for 6 years, but the effect Is not ideal: regulation of individual housing prices have little utility, property taxes accounted for the proportion of local fiscal revenue increase is not obvious, adjust the limited role. A comparative analysis of the developed countries real estate tax system, we can draw the following enlightenment: one is the real estate tax is an important source of local fiscal revenue; two is scientific and reasonable the design of property tax system; the three is to formulate the corresponding tax policy and affordable housing supply; four is to standardize and perfect the relevant supporting system. Combined with the theory of supply management theory and the real estate tax, the property tax levy in our country is facing the problem of reform, from Shanghai and Chongqing pilot reform of property tax and property tax levied by the international the advanced experience, put forward China's real estate tax reform based on supply side structural reform: first, to accelerate the real estate tax legislation, through the reasonable decentralization of property tax collection and Administration The multi pronged plugging trap, perfecting the property tax law, at the institutional level to support supply side reform; secondly, the supply side reform of "three tasks fall one supplement", from the real estate tax levy on the basis of the preferential tax policy, tax, tax and other aspects of the reasonable design of real estate tax system; thirdly, through perfect real estate registration system, establish a scientific evaluation mechanism of real estate, the establishment of reasonable supervision mechanism, perfecting the property tax to promote the related system of supply side reform.

【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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