本文選題：房地產(chǎn)項(xiàng)目生命周期　切入點(diǎn)：房地產(chǎn)稅收　出處：《華南理工大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)作為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)，對(duì)中國(guó)經(jīng)濟(jì)有著舉足輕重的作用和影響，，而與房地產(chǎn)行業(yè)相關(guān)的稅費(fèi)（包括土地出讓金）在政府稅收體系中占有非常重要的份額和意義，甚至已經(jīng)成為部分地方政府最大的財(cái)政來源之一。 雖然房地產(chǎn)行業(yè)經(jīng)過多年的發(fā)展已經(jīng)取得了長(zhǎng)足的進(jìn)步，但是與之相關(guān)的房地產(chǎn)稅制變化卻不大，可以說我國(guó)現(xiàn)行的與房地產(chǎn)相關(guān)的稅制無論從征稅對(duì)象、征稅環(huán)節(jié)還是調(diào)控手段等方面都已經(jīng)與房地產(chǎn)行業(yè)的整體發(fā)展與國(guó)民經(jīng)濟(jì)的整體發(fā)展水平不相適應(yīng)了，既不能有效地調(diào)節(jié)房地產(chǎn)市場(chǎng)，也不能合理地促進(jìn)資源配置，在整個(gè)房地產(chǎn)開發(fā)的全生命周期中，都能夠體現(xiàn)出現(xiàn)行地產(chǎn)稅制的各位缺陷，需要進(jìn)行全局性的改革整合。 想要從根本上解決房地產(chǎn)稅制存在的問題，需要涉及的內(nèi)容相當(dāng)廣泛和深入，很多內(nèi)容需要建立在現(xiàn)行房地產(chǎn)行業(yè)政策、土地招拍掛政策、中央和地方稅制等全面改革的基礎(chǔ)之上，本文的側(cè)重點(diǎn)是在房地產(chǎn)保有環(huán)節(jié)的稅制改革分析，以物業(yè)稅（房產(chǎn)稅）為切入點(diǎn)來看待房地產(chǎn)全生命周期的稅制問題。 房地產(chǎn)項(xiàng)目生命周期中，將整個(gè)房地產(chǎn)項(xiàng)目從開始到結(jié)束分成了前期準(zhǔn)備、開發(fā)、流轉(zhuǎn)、持有、拆遷五個(gè)階段，其中開發(fā)、流轉(zhuǎn)與持有階段是房地產(chǎn)市場(chǎng)活動(dòng)的重要載體。以房地產(chǎn)項(xiàng)目生命周期為出發(fā)點(diǎn)研究房地產(chǎn)稅制的好處在于，更能體現(xiàn)房地產(chǎn)稅收在房地產(chǎn)市場(chǎng)調(diào)控中的效應(yīng)。 從房地產(chǎn)項(xiàng)目生命周期各階段的具體涉稅情況、房地產(chǎn)稅制以及房地產(chǎn)稅負(fù)結(jié)構(gòu)等幾個(gè)角度分析了現(xiàn)行房地產(chǎn)稅制中存在的幾個(gè)主要問題：稅負(fù)分布不合理（開發(fā)和交易環(huán)節(jié)稅負(fù)過重、保有環(huán)節(jié)稅負(fù)過輕）、稅費(fèi)性質(zhì)混亂（以費(fèi)代稅問題嚴(yán)重）、重復(fù)征稅（同一稅種出現(xiàn)在多個(gè)生命周期內(nèi)）。針對(duì)這些問題提出了稅制改革建議：大幅度降低開發(fā)和交易環(huán)節(jié)的稅負(fù)、逐步增加并大幅度提高保有環(huán)節(jié)的稅負(fù)、合并且簡(jiǎn)化稅制、擴(kuò)大增值稅范圍、全面推行房產(chǎn)稅、實(shí)行個(gè)人綜合所得稅制。也提出了相應(yīng)的配套制度的改革建議：加強(qiáng)房地產(chǎn)稅收立法、建立健全房地產(chǎn)和土地評(píng)估制度。
[Abstract]:As a pillar industry of national economy, real estate plays an important role in China's economy, and the taxes and charges related to the real estate industry (including land transfer funds) occupy a very important share and significance in the tax system of the government. It has even become one of the biggest sources of finance for some local governments. Although the real estate industry has made considerable progress after years of development, but the related real estate tax system has not changed much. It can be said that the current tax system related to real estate in our country is based on the object of taxation. The taxation link or the means of regulation and control have all been out of step with the overall development of the real estate industry and the overall level of development of the national economy. They can neither effectively regulate the real estate market nor reasonably promote the allocation of resources. In the whole life cycle of real estate development, the defects of the current real estate tax system can be reflected, and the overall reform and integration are needed. If we want to fundamentally solve the problems existing in the real estate tax system, we need to involve a wide range of contents. Many of the contents need to be established in the current real estate industry policy and the policy of land acquisition and linkage. On the basis of the overall reform of central and local tax system, this paper focuses on the analysis of the tax system reform in the real estate retention link, and looks at the whole life cycle tax system of real estate from the point of view of property tax (property tax). In the life cycle of a real estate project, the whole real estate project is divided from beginning to end into five stages: preparation, development, circulation, holding and demolition. The stage of circulation and holding is an important carrier of real estate market activities. The advantage of studying real estate tax system based on real estate project life cycle is that it can better reflect the effect of real estate tax in real estate market regulation and control. From the real estate project life cycle of each stage of the specific tax-related situation, The real estate tax system and the structure of the real estate tax burden are analyzed in this paper. The main problems in the current real estate tax system are as follows: unreasonable distribution of tax burden (excessive tax burden on development and transaction links, etc.). Retention taxes are too light, taxes and fees are chaotic (the problem of surrogate taxes is serious, the same taxes appear in multiple life cycles). In response to these problems, proposals for tax reform are put forward: substantially reduce the tax burden on the development and transaction sectors. Gradually increase and substantially increase the tax burden on the retention link, work together and simplify the tax system, expand the scope of the value-added tax, and fully implement the property tax, The author also puts forward the corresponding reform suggestions: strengthening the legislation of real estate tax and establishing and perfecting the system of real estate and land evaluation.
【學(xué)位授予單位】：華南理工大學(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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