本文選題：房地產(chǎn)物業(yè)稅 + 稅費制度可行性　； 參考：《華南理工大學(xué)》2013年碩士論文

【摘要】：2003年中共中央十六屆三中全會明確提出：“實施城鎮(zhèn)建設(shè)稅費改革,條件具備時對不動產(chǎn)開征統(tǒng)一規(guī)范的物業(yè)稅,相應(yīng)取消有關(guān)收費�！庇谑�,開征物業(yè)稅成為房地產(chǎn)稅收改革的方向,也是完善現(xiàn)行財產(chǎn)稅的重要舉措。 近年來,隨著我國市場經(jīng)濟(jì)的快速發(fā)展,我國房地產(chǎn)業(yè)也呈現(xiàn)了高速發(fā)展的態(tài)勢,房價持續(xù)高升。高房價也使我國房地產(chǎn)市場出現(xiàn)了這樣的畸形現(xiàn)狀：有人為買一套房而終身成為房奴,有人卻大量堆積房產(chǎn),以獲得增值。一方面,高房價不僅僅使大多數(shù)普通老百姓買不起房,只能望房興嘆,也使得那些迫不得已傾其全家所有交了首付再貸款而購房者成為房奴。成為房奴,意味著其一生的絕大部分收入用來還貸而不得不降低自己的生活品質(zhì)和質(zhì)量,不得不放棄其他方面的消費,靠減衣縮食平衡家庭收支。另一方面,一些人也看到了房地產(chǎn)市場的商機,“炒樓”、“炒房”、“圈地”等行為也進(jìn)一步導(dǎo)致了我國房價的虛高不下,這些投機行為掩蓋了市場的真實需求,導(dǎo)致供求關(guān)系失衡,引起市場的不穩(wěn)定。 在這種情況下,我國房價居高不下,房地產(chǎn)開發(fā)商資金壓力大,金融系統(tǒng)遭受房地產(chǎn)泡沫沖擊的危險,房地產(chǎn)稅費制度不合理,種種狀況要求進(jìn)行物業(yè)稅的開征和改革,只有這樣才可能解決這些問題,但是對開征與否的問題還存在一些爭論。本文過對各國開征的物業(yè)稅進(jìn)行廣泛考察并總結(jié)經(jīng)驗,再結(jié)合我國的實際情況,作出關(guān)于物業(yè)稅開征的必要性分析,并構(gòu)建了我國開征房地產(chǎn)物業(yè)稅的稅制設(shè)計,提出了開征物業(yè)稅的配套措施,最后闡述了開征房地產(chǎn)物業(yè)稅對我國房地產(chǎn)市場的影響,對改革我國房地產(chǎn)稅,改善地方財政狀況,公平社會財富分配等方面具有一定的理論與現(xiàn)實意義。
[Abstract]:In 2003, the third Plenary session of the 16th Central Committee of the CPC Central Committee clearly proposed: "to implement the reform of taxes and fees for urban construction, when the conditions are available, a unified and standardized property tax will be imposed on real estate, and the relevant fees shall be abolished accordingly." Therefore, levying property tax becomes the direction of real estate tax reform and an important measure to perfect the current property tax. In recent years, with the rapid development of China's market economy, the real estate industry in China has also shown a rapid development situation, housing prices continue to rise. The high house price also causes the real estate market of our country to appear this kind of deformity present situation: some people buy a flat to become the house slave for life, some people pile up the real estate in large quantities to obtain the increment. On the one hand, high house prices not only make most ordinary people unable to buy a house, but also make those who have had to pay the down payment and reloan of their whole family become house slaves. To become a house slave means that most of his life income is used to pay off his loan and he has to lower his quality of life and quality of life. He has to give up other aspects of consumption and balance the family's income by cutting clothes and shrinking food. On the other hand, some people have also seen the business opportunities in the real estate market. Such acts as "real estate speculation", "land enclosure" and so on have further led to the false high prices in our country. These speculative acts have masked the real demand of the market. Lead to imbalance between supply and demand, causing instability in the market. Under such circumstances, housing prices in our country remain high, real estate developers are under great financial pressure, the financial system is in danger of being hit by the real estate bubble, the real estate tax and fee system is unreasonable, and various conditions require the introduction and reform of property taxes. Only in this way can these problems be solved, but there are still some arguments about whether to levy or not. This article has carried on the extensive inspection and the summary experience to the various countries property tax, then unifies our country's actual situation, makes the necessity analysis about the property tax levying, and has constructed our country levying the real estate property tax system design, This paper puts forward the supporting measures of levying property tax, and finally expounds the influence of levying real estate property tax on the real estate market of our country, as well as the reform of real estate tax in our country and the improvement of local financial situation. Fair social wealth distribution and other aspects have certain theoretical and practical significance.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F299.23

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