本文選題：物業(yè)稅 + 物業(yè)稅立法�。� 參考：《吉林大學》2010年碩士論文

【摘要】： 第一部分是我國物業(yè)稅立法的必要性和可行性分析。總結了我國房地產稅制的現(xiàn)狀和存在問題,論述了我國物業(yè)稅征收的理論依據(jù)及物業(yè)稅立法的必要性。最后,對現(xiàn)階段物業(yè)稅立法的可行性進行了理性地分析。 第二部分是對我國物業(yè)稅立法模式選擇的論述。本文介紹及分析了一般物業(yè)稅立法模式和個別物業(yè)稅立法模式及其三個子模式,比較了各典型國家對物業(yè)稅立法模式的選擇。在此基礎上,分析我國物業(yè)稅應選擇個別財產稅立法模式中的混合分離式立法模式,并論述了其理由。 第三部分是對我國物業(yè)稅立法具體制度的構建。首先,根據(jù)我國國情和借鑒外國經驗,分析了我國物業(yè)稅立法的基本原則。之后,構建了我國物業(yè)稅立法的基本框架。最后,對我國物業(yè)稅的納稅人、計稅依據(jù)、稅基、稅率等具體法律制度進行了設計。 第四部分是對我國物業(yè)稅立法相關問題的解決。物業(yè)稅立法是否能降低房價、土地出讓金是否應該包含在物業(yè)稅中、住宅應如何征收物業(yè)稅,針對上述三個問題,結合法學和經濟學的理論和我國實際情況,筆者提出了自己的觀點及解決辦法。之后,對物業(yè)稅相關配套法律制度的完善提出了建議。
[Abstract]:The first part is the necessity and feasibility analysis of property tax legislation in China. This paper summarizes the present situation and existing problems of China's real estate tax system, discusses the theoretical basis of property tax collection in China and the necessity of property tax legislation. Finally, the feasibility of property tax legislation at this stage is analyzed rationally. The second part discusses the choice of legislation mode of property tax in our country. This paper introduces and analyzes the general property tax legislative model and individual property tax legislative model and its three sub-models, and compares the choice of each typical country's property tax legislative model. On this basis, this paper analyzes on the mixed separate legislative model of individual property tax legislation in China, and discusses the reasons for it. The third part is the construction of the specific system of property tax legislation in China. Firstly, according to the situation of our country and the experience of foreign countries, the basic principles of property tax legislation in China are analyzed. After that, it constructs the basic frame of property tax legislation in our country. Finally, the author designs the legal system of property tax in China, such as taxpayer, tax basis, tax base, tax rate and so on. The fourth part is to solve the problems related to the legislation of property tax in China. Whether the property tax legislation can reduce the house price, whether the land transfer fee should be included in the property tax, how the house should levy the property tax, in view of the above three problems, combined with the theory of law and economics and the actual situation of our country. The author puts forward his own viewpoint and the solution. After that, some suggestions are put forward to perfect the related legal system of property tax.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.22

【引證文獻】

相關碩士學位論文 前5條

1 王蓉;物業(yè)稅法律制度比較研究[D];湖南師范大學;2011年

2 豐軍平;完善房地產調控的法律思考[D];西南政法大學;2011年

3 孫振華;我國個人住房房產稅立法問題研究[D];廣西師范大學;2011年

4 柳龍飛;量能課稅原則下我國房產稅的征收[D];山東科技大學;2011年

5 申彬;我國住房保有稅立法研究[D];湖南師范大學;2013年

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本文編號：1860814