發(fā)布時(shí)間：2018-05-17 20:39

  本文選題：太原市 + 個(gè)人住房房產(chǎn)稅　； 參考：《山西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：長(zhǎng)期以來(lái)，我國(guó)房地產(chǎn)稅制中存在稅種設(shè)置不合理、房地產(chǎn)業(yè)租、稅、費(fèi)混亂、“重流轉(zhuǎn)、輕保有”等問(wèn)題，不能充分發(fā)揮其對(duì)房地產(chǎn)市場(chǎng)的調(diào)節(jié)和保障作用，因此國(guó)家提出“通過(guò)房產(chǎn)稅改革推動(dòng)房地產(chǎn)稅制改革”的思路，征收個(gè)人住房房產(chǎn)稅成為改革的突破口。開(kāi)征個(gè)人住房房產(chǎn)稅的主要目的是增加地方財(cái)政收入、促進(jìn)房?jī)r(jià)合理回歸、調(diào)節(jié)貧富差距、促進(jìn)理性消費(fèi)、完善房地產(chǎn)稅費(fèi)結(jié)構(gòu)。我國(guó)先行試點(diǎn)的上海和重慶市在征稅對(duì)象、計(jì)稅依據(jù)、適用稅率等方面不盡相同，而且試點(diǎn)改革的成效尚不明顯，因此，房產(chǎn)稅試點(diǎn)是否應(yīng)該擴(kuò)大、如何擴(kuò)大的問(wèn)題也一直是政府和相關(guān)機(jī)構(gòu)及專(zhuān)家學(xué)者們爭(zhēng)論的熱點(diǎn)。 我們分析了在太原市征收個(gè)人住房房產(chǎn)稅對(duì)住宅市場(chǎng)的影響，尤其是利用經(jīng)濟(jì)學(xué)原理及相關(guān)數(shù)據(jù)模擬了太原市征收個(gè)人住房房產(chǎn)稅對(duì)房?jī)r(jià)的影響，結(jié)果表明太原市開(kāi)征個(gè)人住房房產(chǎn)稅有利于商品住宅價(jià)格理性回歸，有利于活躍存量房市場(chǎng)和抑制投機(jī)行為；通過(guò)模擬太原市征收個(gè)人住房房產(chǎn)稅對(duì)地方財(cái)政收入的影響，表明太原市征收個(gè)人住房房產(chǎn)稅對(duì)于太原市地方稅收起到的是一個(gè)增量的效應(yīng)，而且隨著年份積累，收入逐年增加；通過(guò)對(duì)太原市經(jīng)濟(jì)狀況等方面的研究還表明，太原市征收個(gè)人住房房產(chǎn)稅有利于推動(dòng)其經(jīng)濟(jì)發(fā)展、有利于提高居民生活水平、完善房地產(chǎn)稅制和促進(jìn)房地產(chǎn)市場(chǎng)健康發(fā)展。經(jīng)濟(jì)、技術(shù)和政策條件等是影響個(gè)人住房房產(chǎn)稅征收的主要因素，太原市目前已經(jīng)基本具備這些條件，因此，太原市征收個(gè)人住房房產(chǎn)稅不僅是必要的，而且是可行的。 為了解太原市市民對(duì)征收個(gè)人住房房產(chǎn)稅的認(rèn)識(shí)情況，我們做了問(wèn)卷調(diào)查，結(jié)果表明太原市住宅市場(chǎng)存在供求矛盾，居民對(duì)于房屋的需求得不到滿(mǎn)足；征收個(gè)人住房房產(chǎn)稅對(duì)于自住性需求的購(gòu)房者影響不大，而對(duì)投資者影響顯著；太原市征收個(gè)人住房房產(chǎn)稅，對(duì)存量房市場(chǎng)的活躍起到一定的效果。 雖然研究和調(diào)查均表明太原市征收個(gè)人住房房產(chǎn)稅的基礎(chǔ)條件已經(jīng)具備，但在稅收體制、稅制設(shè)計(jì)、稅收征管等方面還存在著一定的障礙，因此，建議太原市應(yīng)當(dāng)在確定合理的征稅對(duì)象和范圍、稅率的基礎(chǔ)上積極爭(zhēng)取征收方案制定的主動(dòng)權(quán)、建立健全個(gè)人住房登記制度、進(jìn)一步完善的個(gè)人住房房產(chǎn)稅的評(píng)估系統(tǒng)等配套制度，，進(jìn)而選擇合適的稅收征收方式和納稅監(jiān)管路徑。
[Abstract]:For a long time, China's real estate tax system has some problems, such as unreasonable tax system, real estate rent, tax, fee confusion, "heavy circulation, light retention" and so on, which can not give full play to its role in regulating and protecting the real estate market. Therefore, the government puts forward the idea of "promoting the reform of real estate tax system through the reform of real estate tax", and levying personal housing property tax becomes the breakthrough of the reform. The main purpose of levying personal housing property tax is to increase the local financial revenue, promote the reasonable return of house prices, adjust the gap between rich and poor, promote rational consumption, and perfect the structure of real estate taxes and fees. Shanghai and Chongqing, the first pilot cities in China, have different tax targets, tax basis, applicable tax rates and so on, and the effect of the pilot reform is still not obvious. Therefore, should the property tax pilot projects be expanded? How to expand the issue has also been the government and related institutions and experts and scholars have been the focus of debate. We analyze the impact of personal housing tax on the housing market in Taiyuan, especially by using economic principles and related data to simulate the impact of private housing tax on housing prices in Taiyuan. The results show that the introduction of personal housing property tax in Taiyuan is conducive to the rational return of commodity housing prices, the activation of stock housing market and the suppression of speculation. It shows that the tax on individual housing property in Taiyuan has an incremental effect on the local taxation of Taiyuan, and with the accumulation of years, the income increases year by year, and through the research on the economic situation of Taiyuan, it also shows that, The levying of personal housing property tax in Taiyuan is conducive to promoting its economic development, improving the living standard of residents, perfecting the real estate tax system and promoting the healthy development of the real estate market. Economic, technical and policy conditions are the main factors that affect the collection of personal housing property tax. Taiyuan has basically possessed these conditions at present. Therefore, it is not only necessary but also feasible for Taiyuan to collect personal housing property tax. In order to understand the understanding of Taiyuan residents on the collection of personal housing property tax, we have done a questionnaire survey, the results show that there are contradictions between supply and demand in Taiyuan housing market, residents' demand for housing can not be met; The levy of personal housing property tax has little effect on the self-occupied demand buyers, but has a significant impact on investors; Taiyuan City levy individual housing property tax, the stock of housing market has played a certain effect. Although the research and investigation show that the basic conditions for levying the personal housing property tax in Taiyuan City are already in place, there are still some obstacles in the aspects of tax system, tax system design, tax collection and administration, etc. Therefore, It is suggested that Taiyuan should actively strive for the initiative of formulating the levying plan on the basis of determining the reasonable object and scope of taxation and tax rate, and establish and improve the registration system of individual housing. Further improve the personal housing property tax evaluation system and other supporting systems, and then choose the appropriate tax collection method and tax supervision path.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F299.23

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 羅文春;南靈;;物業(yè)稅不能取代土地出讓金[J];安徽農(nóng)業(yè)科學(xué);2006年17期

2 王晨;;關(guān)于利用房地產(chǎn)稅費(fèi)改革抑制高房?jī)r(jià)的思考[J];財(cái)經(jīng)界(學(xué)術(shù)版);2010年12期

3 何孫秀;;我國(guó)開(kāi)征房產(chǎn)稅相關(guān)問(wèn)題的思考[J];科技創(chuàng)新與應(yīng)用;2012年02期

4 張帛寧,祝平衡;對(duì)開(kāi)征物業(yè)稅的利弊分析及政策建議[J];中國(guó)房地產(chǎn);2004年05期

5 陳杰;;開(kāi)征房產(chǎn)稅條件尚不成熟[J];中國(guó)房地產(chǎn);2011年01期

6 安體富,王海勇;我國(guó)房地產(chǎn)市場(chǎng)發(fā)展和房地產(chǎn)稅收制度改革研究[J];經(jīng)濟(jì)研究參考;2005年43期

7 況偉大;;住房特性、物業(yè)稅與房?jī)r(jià)[J];經(jīng)濟(jì)研究;2009年04期

8 奚衛(wèi)華;尚元君;;論物業(yè)稅與土地出讓金的關(guān)系[J];寧夏大學(xué)學(xué)報(bào)(人文社會(huì)科學(xué)版);2010年02期

9 劉洪玉;;房產(chǎn)稅改革的國(guó)際經(jīng)驗(yàn)與啟示[J];改革;2011年02期

10 賈康;;房產(chǎn)稅改革:美國(guó)模式和中國(guó)選擇[J];人民論壇;2011年03期

相關(guān)博士學(xué)位論文 前1條

1 常莉;房地產(chǎn)稅收改革對(duì)房地產(chǎn)業(yè)影響的效應(yīng)研究[D];西北大學(xué);2007年

相關(guān)碩士學(xué)位論文 前2條

1 馮良;開(kāi)征房產(chǎn)稅對(duì)我國(guó)內(nèi)地房地產(chǎn)業(yè)的影響研究[D];天津商業(yè)大學(xué);2011年

2 陳欣;關(guān)于我國(guó)開(kāi)征個(gè)人房產(chǎn)稅問(wèn)題的研究[D];山東大學(xué);2011年

本文編號(hào)：1902782