本文選題：房產(chǎn)稅 + 房產(chǎn)稅改革��； 參考：《安徽財經(jīng)大學(xué)》2014年碩士論文

【摘要】：房產(chǎn)稅是財產(chǎn)稅體系重要組成部分,是地方政府取得財政收入的重要來源,也是國家調(diào)節(jié)收入分配格局和調(diào)控房地產(chǎn)市場的重要杠桿,在整個稅制結(jié)構(gòu)中占有舉足輕重的地位。研究開征房產(chǎn)稅將有利于完善稅制體系,優(yōu)化稅制結(jié)構(gòu),健全地方稅體系,調(diào)節(jié)收入分配,調(diào)控房地產(chǎn)市場,進而促進社會公平。 我國現(xiàn)行的房產(chǎn)稅稅收體系,是由中華人民共和國成立以來不同歷史時期頒布的政策、相關(guān)法規(guī)和執(zhí)行條例共同形成的,在增加地方稅收收入、調(diào)節(jié)收入分配和調(diào)控經(jīng)濟社會運行等方面曾發(fā)揮了積極的作用。隨著我國改革開放的逐步推進和市場經(jīng)濟的深化發(fā)展,現(xiàn)行房產(chǎn)稅已越來越明顯地不能適應(yīng)形勢發(fā)展的需要。十六屆三中全會提出：“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)稅費。”十一五規(guī)劃將“改革房地產(chǎn)稅收制度,穩(wěn)步推進物業(yè)稅并取消有關(guān)收費”作為推進財政稅收體制改革的重要內(nèi)容,提出了建立適應(yīng)市場經(jīng)濟要求的物業(yè)稅制度目標；十二五規(guī)劃提出“研究推進房地產(chǎn)稅改革”。十一屆全國人大第三次會議上的《政府工作報告》提出,促進房地產(chǎn)市場平穩(wěn)健康發(fā)展。這些實際上指明了中國房產(chǎn)稅必將改革的最終趨勢。但改革的牽涉面廣、社會風(fēng)險大,解決這個棘手的問題,需要頂層設(shè)計,并從多個層面進行制度構(gòu)建。 2011年伊始在重慶、上海兩市率先推進的房產(chǎn)稅改革試點即為一項重大嘗試。由于試點改革啟動時間不長,能否顯現(xiàn)出積極效應(yīng)仍有待檢驗。本文從房產(chǎn)稅理論架構(gòu)出發(fā),全面描述了現(xiàn)行房產(chǎn)稅和試點地區(qū)的現(xiàn)狀,圍繞改革中存在的深層次體制、利益和技術(shù)阻力,借鑒典型國家房產(chǎn)稅制度設(shè)計,指出了我國未來房產(chǎn)稅改革的路徑選擇和制度設(shè)計。
[Abstract]:Property tax is an important part of property tax system, an important source for local governments to obtain financial revenue, and also an important lever for the state to regulate the pattern of income distribution and the real estate market. It occupies a pivotal position in the whole tax system structure. It will be beneficial to perfect the tax system, optimize the tax system, perfect the local tax system, regulate the income distribution, regulate the real estate market, and then promote social equity. The current property tax taxation system in China is formed by policies, relevant laws and regulations and executive regulations promulgated at different historical periods since the founding of the people's Republic of China, which is increasing local tax revenue. Adjustment of income distribution and control of economic and social operation and other aspects have played an active role. With the gradual development of reform and opening up and the deepening of the market economy, the current property tax has become more and more obviously unable to meet the needs of the development of the situation. The third Plenary session of the 16th CPC Central Committee put forward: "to implement the reform of taxes and fees for urban construction, a unified and standardized property tax will be imposed on real estate when the conditions are available, and the relevant taxes and fees shall be abolished accordingly." The 11th Five-Year Plan regards "reforming the real estate tax system, steadily advancing the property tax and canceling the related charges" as the important content of promoting the reform of the fiscal tax system, and puts forward the goal of establishing the property tax system to meet the requirements of the market economy. The 12 th five-year plan put forward the research to promote the reform of real estate tax. The third session of the Eleventh National people's Congress proposed that the real estate market should develop smoothly and healthily. These actually point to the final trend of China's property tax reform. But the reform involves a wide range of social risks, to solve this thorny problem, need top design, and from multiple levels of institutional construction. At the beginning of 2011 in Chongqing, Shanghai and Shanghai were the first to promote the reform of property tax pilot is a major attempt. As the pilot reform is not a long time to start, whether it can show a positive effect remains to be tested. Starting from the theoretical framework of real estate tax, this paper comprehensively describes the current situation of the real estate tax and the pilot areas, and draws lessons from the design of the typical national real estate tax system around the deep-seated system, interests and technical resistance in the reform. This paper points out the path choice and system design of the future property tax reform in China.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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