本文選題：房地產(chǎn)稅 + 稅收體系　； 參考：《新疆財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)稅收在世界各國(guó)普遍開(kāi)征，并構(gòu)成地方財(cái)政收入的主要來(lái)源。我國(guó)現(xiàn)行的房地產(chǎn)稅制是在1994年分稅制改革的基礎(chǔ)上逐步建立和完善起來(lái)的，對(duì)規(guī)范我國(guó)房地產(chǎn)市場(chǎng)、促進(jìn)房地產(chǎn)業(yè)的健康發(fā)展發(fā)揮了重要作用。但是伴隨著市場(chǎng)化導(dǎo)向的改革，尤其是住房制度改革的推進(jìn)，我國(guó)的房地產(chǎn)業(yè)蓬勃發(fā)展，現(xiàn)行的這套房地產(chǎn)稅收體系的缺陷日益顯現(xiàn)出來(lái)。主要表現(xiàn)為:不利于房地產(chǎn)市場(chǎng)穩(wěn)定、不利于實(shí)現(xiàn)財(cái)富公平分配、不利于構(gòu)建穩(wěn)定的地方財(cái)政收入體系。 本文認(rèn)為，要對(duì)我國(guó)的房地產(chǎn)稅收進(jìn)行研究，應(yīng)將我國(guó)目前的有關(guān)房地產(chǎn)的稅費(fèi)作為整體，綜合考慮各環(huán)節(jié)各稅種以及稅費(fèi)之間的協(xié)調(diào)配合，而不僅僅是對(duì)某個(gè)單一的房地產(chǎn)稅種進(jìn)行研究。做為地方稅體系的組成部分，房地產(chǎn)稅收體系的構(gòu)建，應(yīng)當(dāng)從房地產(chǎn)流通、保有、收益諸環(huán)節(jié)有機(jī)配合，實(shí)現(xiàn)其政策目標(biāo)。其作用主要體現(xiàn)在：在房地產(chǎn)流通環(huán)節(jié)，要有助于增加中小戶型的房源供給，以穩(wěn)定房?jī)r(jià)；在保有環(huán)節(jié)，應(yīng)通過(guò)稅收增加保有成本，既增加財(cái)政收入又減少空置率穩(wěn)定市場(chǎng)；在收益環(huán)節(jié)，通過(guò)稅收進(jìn)行財(cái)富再分配，實(shí)現(xiàn)公平。本文在這個(gè)大前提下，，通過(guò)對(duì)我國(guó)現(xiàn)行房地產(chǎn)稅收體系的分析，根據(jù)我國(guó)的國(guó)情以及房地產(chǎn)業(yè)發(fā)展?fàn)顩r，借鑒國(guó)外房地產(chǎn)稅制的成功經(jīng)驗(yàn)，完善我國(guó)房地產(chǎn)稅收的基本改革思路是：按照流轉(zhuǎn)交易、保有和收益三個(gè)環(huán)節(jié)分別設(shè)置稅種，進(jìn)行相關(guān)稅種調(diào)整，完善原有稅種，開(kāi)征新稅種，取消不合理收費(fèi)。具體來(lái)說(shuō)主要是：在流通轉(zhuǎn)讓環(huán)節(jié)，對(duì)中小戶型住房減免交易稅，對(duì)大戶型住房及豪宅、別墅除征收交易稅外，還可加征消費(fèi)稅，以增加中小戶型住房供應(yīng)；減輕房屋租賃環(huán)節(jié)的稅收負(fù)擔(dān)，調(diào)整和完善土地增值稅；保有環(huán)節(jié)合并稅種開(kāi)征統(tǒng)一的物業(yè)稅，收益環(huán)節(jié)征收資本利得稅等。通過(guò)各環(huán)節(jié)不同稅種的調(diào)整組合，形成調(diào)控、分配功能更完善的房地產(chǎn)稅收體系。
[Abstract]:Real estate tax is widely levied in the world, and constitutes the main source of local revenue.China's current real estate tax system was gradually established and perfected on the basis of the reform of the tax sharing system in 1994, which has played an important role in standardizing the real estate market and promoting the healthy development of the real estate industry.However, with the market-oriented reform, especially the promotion of housing system reform, the real estate industry in our country is booming, and the defects of the current real estate tax system appear day by day.It is not conducive to the stability of the real estate market, to the fair distribution of wealth, and to the construction of a stable local financial revenue system.This paper holds that in order to study the real estate tax in our country, we should take the current taxes and charges of real estate as a whole, and consider the coordination of various taxes and taxes.Not just a single real estate tax study.As a part of the local tax system, the construction of the real estate tax system should cooperate organically with the circulation, retention and income of real estate to achieve its policy goal.Its function mainly manifests in: in the real estate circulation link, must help to increase the small and medium-sized household type housing supply, in order to stabilize the housing price, in the retention link, should increase the retention cost through the tax, not only increases the financial revenue but also reduces the vacancy rate to stabilize the market;In the revenue link, through the tax to carry on the wealth redistribution, realizes the fairness.Under this premise, through the analysis of China's current real estate tax system, according to the situation of our country and the development of the real estate industry, we can learn from the successful experience of foreign real estate tax system.The basic reform idea of perfecting our country's real estate tax is: according to the circulation transaction, the retention and the income three links separately set the tax type, carries on the correlation tax type adjustment, consummates the original tax type, starts to levy the new tax category, cancels the unreasonable charge.Concretely speaking mainly is: in the circulation transfer link, to the small and medium-sized household housing deducts the transaction tax, to the big household housing and the luxurious house, the villa besides collects the transaction tax, but also may collect the consumption tax, in order to increase the small and medium-sized household housing supply;Lighten the tax burden of the house lease, adjust and perfect the land value added tax, collect the unified property tax and the income link levy the capital gains tax and so on.Through the adjustment and combination of different taxes, the real estate tax system with better function of regulation and distribution is formed.
【學(xué)位授予單位】：新疆財(cái)經(jīng)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

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