發(fā)布時(shí)間：2018-05-10 21:46

  本文選題：房地產(chǎn)稅 + 問題��； 參考：《東北大學(xué)》2007年碩士論文

【摘要】：目前房地產(chǎn)業(yè)已經(jīng)成為我國國民經(jīng)濟(jì)的支柱產(chǎn)業(yè),在國民經(jīng)濟(jì)發(fā)展中發(fā)揮著重要的作用。然而,房地產(chǎn)市場的混亂和不規(guī)范對(duì)我國經(jīng)濟(jì)社會(huì)的各個(gè)方面產(chǎn)生了一定程度的負(fù)面影響。作為國家管理經(jīng)濟(jì)的一個(gè)重要調(diào)節(jié)杠桿,房地產(chǎn)稅收也是國家借以調(diào)控房地產(chǎn)市場,促進(jìn)土地資源優(yōu)化配置和有效利用的重要經(jīng)濟(jì)手段。 我國現(xiàn)行的房地產(chǎn)稅制基本上建立了以土地取得、房地產(chǎn)開發(fā)、流轉(zhuǎn)、保有為征稅環(huán)節(jié)的稅收體系,在調(diào)節(jié)經(jīng)濟(jì)和組織財(cái)政收入等方面發(fā)揮了一定的積極作用。然而,隨著我國市場經(jīng)濟(jì)的進(jìn)一步發(fā)展,現(xiàn)行房地產(chǎn)稅制已經(jīng)不能很好地適應(yīng)房地產(chǎn)業(yè)發(fā)展的需要,房地產(chǎn)稅收體系以及一些主要稅種的不足和弊端也日益暴露出來。借鑒國外房地產(chǎn)業(yè)稅制的實(shí)踐經(jīng)驗(yàn),提出改革與完善中國房地產(chǎn)業(yè)稅制的可行性思路或建議已是當(dāng)務(wù)之急。 本文共從以下六個(gè)方面對(duì)我國現(xiàn)行房地產(chǎn)稅收法律制度進(jìn)行了論述,并提出了一些解決問題的思路與對(duì)策,以促進(jìn)我國房地產(chǎn)業(yè)健康發(fā)展。 第一部分,闡述了整個(gè)文章的研究背景、研究意義、研究方法及文獻(xiàn)綜述。 第二部分,我國現(xiàn)行房地產(chǎn)稅收法律制度的概況。這一部分闡述了我國現(xiàn)行房地產(chǎn)稅收法律制度的歷史變革,介紹了我國現(xiàn)行房地產(chǎn)稅收體系,點(diǎn)出了文章的背景,為全文打下了伏筆。 第三部分,國外房地產(chǎn)稅收法律制度對(duì)我國的借鑒。這一部分首先簡要介紹了國外及地區(qū)的房地產(chǎn)稅收制度及其特征；然后有選擇性的考察了美國、英國及日本的房地產(chǎn)稅制,其中著重分析了美國運(yùn)用稅收手段促進(jìn)房地產(chǎn)業(yè)健康發(fā)展的主要措施,以及英國完善的稅收體系構(gòu)建；最后以此為基礎(chǔ),總結(jié)出國外及地區(qū)房地產(chǎn)稅制建設(shè)的基本經(jīng)驗(yàn),從而為我國房地產(chǎn)稅收制度的改革和完善提供借鑒。 第四部分,我國現(xiàn)行房地產(chǎn)稅收制度存在的問題。這一部分考察了我國現(xiàn)行房地產(chǎn)業(yè)稅制存在的問題,包括：第一,整體上我國現(xiàn)行房地產(chǎn)業(yè)稅制存在著諸如稅基狹窄、稅制設(shè)計(jì)上存在著“內(nèi)外兩套稅制”、稅種設(shè)置不規(guī)范、計(jì)稅依據(jù)不合理、租稅費(fèi)相互錯(cuò)位等問題；第二,我國房地產(chǎn)業(yè)稅制中部分稅種如房產(chǎn)稅、土地增值稅、城鎮(zhèn)土地使用稅、耕地占用稅等的設(shè)置與目前社會(huì)經(jīng)濟(jì)的發(fā)展不相符；第三,現(xiàn)行房地產(chǎn)業(yè)收征管中存在著立法層次偏低、稅收法規(guī)多變、房地產(chǎn)業(yè)稅收的相關(guān)配套措施不健全等問題。 第五部分,完善我國房地產(chǎn)稅收法律制度的建議。這一部分是本文的重點(diǎn)。不僅對(duì)于房地產(chǎn)稅收實(shí)體法的完善提出了可行性建議,而且對(duì)于房地產(chǎn)稅收征管的配套制度和配套設(shè)施(包括房地產(chǎn)產(chǎn)權(quán)登記制度以及房地產(chǎn)估價(jià)制度等相關(guān)制度)等房地產(chǎn)稅收程序法方面提出了改革的設(shè)想,以期確立具有中國特色的新時(shí)期的房地產(chǎn)稅收法律制度。 第六部分,結(jié)論部分。重述了本文研究的主要問題。
[Abstract]:At present, the real estate industry has become the pillar industry of our national economy and plays an important role in the development of the national economy. However, the chaos and nonstandard of the real estate market have a certain degree of negative impact on all aspects of China's economy and society. As an important regulating lever of national management economy, real estate tax is also an important economic means for the government to regulate the real estate market and promote the optimal allocation and effective utilization of land resources. The current tax system of real estate in our country has basically established a tax system which is based on land acquisition, real estate development, circulation and retention, which plays a positive role in regulating the economy and organizing the financial revenue. However, with the further development of the market economy in China, the current real estate tax system has not been able to meet the needs of the development of the real estate industry, and the deficiencies and drawbacks of the real estate tax system and some major taxes have been exposed day by day. Drawing on the practical experience of foreign real estate tax system, it is urgent to put forward the feasible ideas or suggestions to reform and perfect the real estate tax system in China. This paper discusses the current real estate tax legal system in China from the following six aspects, and puts forward some ideas and countermeasures to solve the problem in order to promote the healthy development of the real estate industry in China. The first part describes the research background, research significance, research methods and literature review. The second part, our country's current real estate tax legal system survey. This part expounds the historical reform of our country's current real estate tax legal system, introduces the current real estate tax system of our country, points out the background of the article, and lays the groundwork for the full text. The third part, the foreign real estate tax law system to our country reference. This part first briefly introduces the foreign and regional real estate tax system and its characteristics; then selectively examines the real estate tax system in the United States, Britain and Japan. The main measures to promote the healthy development of the real estate industry in the United States and the construction of the perfect tax system in the United Kingdom are emphatically analyzed, and the basic experience of the tax system construction in foreign and regional real estate countries is summarized. In order to provide reference for the reform and perfection of real estate tax system in our country. The fourth part, our country present real estate tax system existence question. This part examines the problems existing in the current real estate tax system of our country, including: first, on the whole, the current real estate tax system of our country exists such as the narrow tax base, the tax system design has the "inside and outside two sets of tax system", the tax type is not standard, Second, some taxes in the real estate tax system, such as property tax, land value-added tax, urban land use tax, cultivated land occupation tax and so on, are not in line with the current social and economic development. Third, there are some problems in the collection and management of real estate industry, such as low level of legislation, changeable tax laws and regulations, imperfect supporting measures of real estate industry tax collection and so on. The fifth part, perfect our country real estate tax law system suggestion. This part is the focus of this paper. Not only for the improvement of real estate tax substantive law put forward feasibility suggestions, Moreover, the reform of the real estate tax procedural law, such as the supporting system and supporting facilities of real estate tax collection and management (including the real estate property registration system and the real estate valuation system, etc.), has been put forward. In order to establish the real estate tax law system with Chinese characteristics in the new period. The sixth part, the conclusion part. The main problems studied in this paper are restated.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：D922.22;F812.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 紀(jì)愛玲;中國房地產(chǎn)管理法律的經(jīng)濟(jì)學(xué)分析[D];吉林大學(xué);2011年

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本文編號(hào)：1871028