本文選題：西部地區(qū)　切入點：房產(chǎn)稅　出處：《西安建筑科技大學(xué)》2013年碩士論文

【摘要】：自2003年起，我國房地產(chǎn)過熱的情況就已開始，國家在這期間積極地采取各種限貸、限購等行政措施。由于受各種原因的影響，進行調(diào)控的效果并不理想。在眾多的調(diào)控政策中，房地產(chǎn)稅收政策以其宏觀性、廣泛性、間接性、動態(tài)性、長期性而使參與房地產(chǎn)經(jīng)濟活動的多個經(jīng)濟主體受到影響。相比其他政策，更值得我們進行研究，并根據(jù)執(zhí)行過程中出現(xiàn)的狀況進行及時地評價與更正。本文先通過對重慶、上海開征房產(chǎn)稅的政策進行定性的評價，再運用前后對比分析方法對房產(chǎn)稅在兩個城市間的實際執(zhí)行效果分別進行橫向與縱向的評價。在對政策進行評價的同時，也將西部地區(qū)房地產(chǎn)指標(biāo)與中部、東部地區(qū)進行比較，并更進一步分析房產(chǎn)稅開征的前提條件。建議西部地區(qū)部分城市可以進行試點。 論文在前人研究的基礎(chǔ)上結(jié)合西部地區(qū)這一區(qū)域，具有一定的現(xiàn)實意義。本文主要研究內(nèi)容如下： 第一部分為緒論，著重介紹論文的研究背景和意義，國內(nèi)外研究現(xiàn)狀以及論文的研究思路、研究方法、研究內(nèi)容。第二部分為房產(chǎn)稅的基本理論，房產(chǎn)稅的定義和性質(zhì)、房產(chǎn)稅的相關(guān)理論依據(jù)及房產(chǎn)稅的功能定位。第三部分進行西部地區(qū)開征房產(chǎn)稅的可行性分析，，包括西部房地產(chǎn)的發(fā)展現(xiàn)狀，西部開征房產(chǎn)稅的前提條件分析。第四部分是對中外開征房產(chǎn)稅的經(jīng)驗借鑒，包括對國外開征房產(chǎn)稅的經(jīng)驗借鑒和國內(nèi)開征房產(chǎn)稅的效果評價。借著上海、重慶開征房產(chǎn)稅的契機，對滬、渝兩市政策進行比較，輔以數(shù)據(jù)比較，分別進行政策的比較與實際政策效果分析。第五部分是對西部地區(qū)進行房產(chǎn)稅開征的改革建議，提出在經(jīng)濟條件較好的省會城市可以進行試點征收，確定了稅率和免稅面積的制定標(biāo)準(zhǔn)，取消西部地區(qū)經(jīng)濟適用房的政策建議等。
[Abstract]:Since 2003, the situation of overheating of real estate in our country has begun. During this period, the state has taken various administrative measures, such as credit restriction and purchase restriction, etc. Due to the influence of various reasons, the effect of regulation and control is not ideal. Because of its macro, extensive, indirect, dynamic and long-term nature, the real estate tax policy has affected many economic entities involved in real estate economic activities. Compared with other policies, it is worth our study. And according to the implementation of the situation occurred in a timely evaluation and correction. First, through the introduction of property tax policy in Chongqing, Shanghai to carry out qualitative evaluation, Then using the method of comparative analysis before and after, the actual implementation effect of property tax in two cities is evaluated horizontally and vertically. While the policy is evaluated, the real estate indicators in the western region are also compared with those in the central and eastern regions. And further analysis of the premise of levying property tax. It is suggested that some cities in western China can carry out pilot projects. On the basis of previous studies, the paper combines the western region, which has certain practical significance. The main contents of this paper are as follows:. The first part is the introduction, focusing on the background and significance of the paper, the current research situation at home and abroad as well as the research ideas, methods and contents. The second part is the basic theory of property tax, the definition and nature of the property tax. The third part is to analyze the feasibility of levying real estate tax in the western region, including the development of the real estate in the west. The fourth part is about the experience of levying real estate tax at home and abroad, including the experience of foreign countries and the evaluation of the effect of domestic property tax. The opportunity for Chongqing to levy property tax is to compare the policies of Shanghai and Chongqing stock markets, and to compare the policies with data, and to analyze the actual effects of the policies respectively. The fifth part is the reform proposals for the introduction of real estate tax in the western region. It is suggested that the provincial capital cities with better economic conditions should be subject to pilot collection, the establishment of tax rates and tax-free areas should be established, and the policy suggestions of comfortable housing in the western region should be abolished.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F299.23

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