本文選題：房地產(chǎn) + 稅收制度　； 參考：《西安科技大學(xué)》2013年碩士論文

【摘要】：近年來隨著房地產(chǎn)市場(chǎng)的快速發(fā)展，研究房地產(chǎn)行業(yè)稅收制度的相關(guān)報(bào)刊和書籍很多，可相當(dāng)一部分研究只是對(duì)房地產(chǎn)個(gè)別稅種的研究較多，而對(duì)全面的房地產(chǎn)稅收制度的研究較少。在房地產(chǎn)稅收制度的研究中，有的是對(duì)稅種結(jié)構(gòu)的研究，有的是對(duì)稅收負(fù)擔(dān)的研究，稅種制度的設(shè)計(jì)和稅收負(fù)擔(dān)相結(jié)合研究較少。本文主要根據(jù)我國(guó)國(guó)情和國(guó)內(nèi)外稅收制度的對(duì)比研究，進(jìn)一步的探討了我國(guó)稅收制度中稅種結(jié)構(gòu)和稅收負(fù)擔(dān)的問題。 本文首先對(duì)國(guó)內(nèi)外房地產(chǎn)稅收制度的稅種設(shè)計(jì)理論、稅收負(fù)擔(dān)理論進(jìn)行了研究，分析了國(guó)內(nèi)外稅收改革的方向、思路和評(píng)價(jià)原則。然后，通過對(duì)房地產(chǎn)行業(yè)的運(yùn)行流程和稅收關(guān)系進(jìn)行了分析，分析了房地產(chǎn)行業(yè)運(yùn)營(yíng)過程中稅種設(shè)計(jì)的主要定位，結(jié)合前面提出改革方向、思路、評(píng)價(jià)原則，得出了我國(guó)稅收改革必須注重促進(jìn)房地產(chǎn)健康發(fā)展、民生改善、財(cái)政收入增加問題的解決，同時(shí)，，圍繞三個(gè)問題解決提出了四個(gè)指標(biāo)。再通過對(duì)國(guó)內(nèi)外稅收制度中的稅種、稅率、稅收負(fù)擔(dān)等因素的對(duì)比分析，找出我國(guó)稅收制度存在的問題及原因。最后借鑒國(guó)外稅收制度改革的經(jīng)驗(yàn)和我國(guó)的國(guó)情，提出我國(guó)稅收制度改革建議。本文通過對(duì)房地產(chǎn)稅收制度的研究，更多的是從我國(guó)房地產(chǎn)稅收制度的改革的視角出發(fā)，來宣貫房地產(chǎn)稅收制度規(guī)范化、稅收負(fù)擔(dān)公平合理化、稅務(wù)征管的科學(xué)化等稅收制度。
[Abstract]:With the rapid development of the real estate market in recent years, there are many related newspapers and books to study the tax system of the real estate industry.But the research on the comprehensive real estate tax system is less.In the study of real estate tax system, there are some studies on tax structure, some on tax burden, and less on the combination of tax system design and tax burden.Based on the comparative study of China's national conditions and domestic and foreign tax systems, this paper further discusses the tax structure and tax burden in China's tax system.Firstly, this paper studies the tax design theory and tax burden theory of real estate tax system at home and abroad, and analyzes the direction, train of thought and evaluation principle of tax reform at home and abroad.Then, through the analysis of the operation process and the tax relationship of the real estate industry, the paper analyzes the main orientation of the tax design in the operation process of the real estate industry, and puts forward the reform direction, ideas and evaluation principles.It is concluded that the tax reform of our country must pay attention to promoting the healthy development of real estate, improving people's livelihood and increasing fiscal revenue. At the same time, four indexes are put forward around the three problems.Through the comparative analysis of the tax types, tax rates, tax burden and other factors in the tax system at home and abroad, this paper finds out the problems and causes of the tax system in our country.Finally, some suggestions are put forward for the reform of China's tax system based on the experience of foreign tax system reform and the situation of our country.Through the study of the real estate tax system, this paper mainly discusses the standardization of the real estate tax system, the fair and reasonable tax burden, and the scientific tax collection and management from the perspective of the reform of the real estate tax system in our country.
【學(xué)位授予單位】：西安科技大學(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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