本文選題：房產(chǎn)稅 + 試點征收�。� 參考：《湘潭大學》2014年碩士論文

【摘要】：早在2011年重慶和上海就已經(jīng)作為試點開征房產(chǎn)稅,全國對此都寄予厚望,希望可以通過此次試點的改革,推動我國房產(chǎn)稅的進程,但是結(jié)果卻是不盡如人意的,甚至引用原國稅總局副局長、聯(lián)辦財經(jīng)研究院院長許善達的話說,這次試點開征房產(chǎn)稅已經(jīng)失敗。重慶、上海的模式是在其它房地產(chǎn)稅收制度和政策不變的前提下,增加對其保有環(huán)節(jié)收稅,這種模式已經(jīng)被財政部領(lǐng)導否定,這違背了我們國家稅收應(yīng)適當降低的大方向、大原則。本人認為房產(chǎn)稅必須回歸源頭,首先需要從立法的層面給予房產(chǎn)稅正名,不能僅僅用一個條例來規(guī)范能影響民生問題的房產(chǎn)稅,其次房產(chǎn)稅的改革不能小打小鬧,頭痛醫(yī)頭腳痛醫(yī)腳,必須建立在房地產(chǎn)稅整體改革的前提下,當然由于篇幅所致,本文僅就保有稅環(huán)節(jié)進行論述,再次房產(chǎn)稅的開征必須遵循循序漸進的原則,在失敗的基礎(chǔ)上總結(jié)經(jīng)驗教訓,切不可閉門造車,關(guān)起門來自己只研究理論,必須深入實踐,深入到與房產(chǎn)稅息息相關(guān)的各行各業(yè),了解一手資料,才能得到科學客觀的結(jié)論。因此本文在布局上先回歸本源探究房產(chǎn)稅的涵義,從而研究開征房產(chǎn)稅的可行性和必要性,在此基礎(chǔ)上,結(jié)合重慶、上海試點房產(chǎn)稅征收的種種法律問題進行探究,最后針對問題提出七點完善建議。
[Abstract]:As early as 2011, Chongqing and Shanghai had already imposed a real estate tax as a pilot. The whole country has high hopes for this. It is hoped that the reform of the pilot project will promote the process of property tax in our country, but the results are not satisfactory. Even quoting Xu Shanda, former deputy director of the State Administration of Taxation and head of the Institute of Finance and Economics of the Joint Office, said that the pilot levy of the property tax had failed. The model of Chongqing and Shanghai is to increase the collection of taxes on its retention links on the premise that other real estate tax systems and policies remain unchanged. This model has been denied by the leadership of the Ministry of Finance, which runs counter to the general direction that our state tax should be properly reduced. General principles. In my opinion, the property tax must return to its source. First of all, it is necessary to give the name of the property tax from the legislative level. We should not regulate the property tax which can affect people's livelihood with only one regulation. Secondly, the reform of the property tax should not be trivial. The whole reform of real estate tax must be established on the premise of treating head and foot with pain. Of course, because of the space, this article only discusses the link of the retention tax, and the levying of the property tax must follow the principle of gradual and orderly step by step. Summing up the experience and lessons on the basis of failure, we must not close the door to build a car, close the door only to study the theory, must go deep into practice, go deep into the various industries closely related to the property tax, understand the first-hand information, can we get a scientific and objective conclusion. Therefore, this paper first returns to the original source in the layout to explore the meaning of the property tax, so as to study the feasibility and necessity of levying the property tax. On this basis, combined with the various legal issues of Chongqing and Shanghai pilot property tax collection, this paper probes into the legal issues of the property tax collection in Chongqing and Shanghai. Finally, seven suggestions are put forward to improve the problem.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.22

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