本文選題：房地產(chǎn) + 差別稅率��； 參考：《河北大學(xué)》2014年碩士論文

【摘要】：改革開放以來，中國的房地產(chǎn)業(yè)有了很大的發(fā)展，已經(jīng)成為了中國國民經(jīng)濟(jì)的重要支柱產(chǎn)業(yè)。根據(jù)有關(guān)部門的統(tǒng)計(jì)結(jié)果，2012年我國房地產(chǎn)業(yè)對(duì)GDP貢獻(xiàn)年率在10％～15％之間。房地產(chǎn)業(yè)在帶動(dòng)經(jīng)濟(jì)增長(zhǎng)的同時(shí)，還為我國的稅收收入貢獻(xiàn)了很大力量。據(jù)有關(guān)部門統(tǒng)計(jì)，在許多的地方稅收收入中，房地產(chǎn)稅收的比重有的可以達(dá)到70%。 然而，房地產(chǎn)業(yè)所涉及的不僅僅是經(jīng)濟(jì)問題，更加是一個(gè)民生問題。目前，我國的房地產(chǎn)業(yè)在不斷的發(fā)展過程中，陸續(xù)的出現(xiàn)了一些問題，其中最主要的問題，就是房?jī)r(jià)的不斷上漲。特別是在最近的幾年，我國房地產(chǎn)的價(jià)格直線上升，許多地方的房地產(chǎn)價(jià)格遠(yuǎn)遠(yuǎn)超出了廣大市民的承受范圍。然而，在房?jī)r(jià)一路上漲的浪潮中，房地產(chǎn)價(jià)格的上漲很大一部分原因不是廣大市民對(duì)住房的需求造成的，而是因?yàn)榉康禺a(chǎn)的過度投資所導(dǎo)致的。因此，為了抑制我國房地產(chǎn)業(yè)的過度投資，我們國家已經(jīng)連續(xù)出臺(tái)了很多調(diào)控房地產(chǎn)的政策，但是由于這些政策的實(shí)際應(yīng)用情況還不能滿足我國房地產(chǎn)業(yè)的發(fā)展需要，所以最終的效果便大大的打了折扣。 本文通過大量閱讀國內(nèi)外相關(guān)文獻(xiàn)，對(duì)國內(nèi)外的房地產(chǎn)行業(yè)稅收政策與利率政策的制定和實(shí)施進(jìn)行詳細(xì)的比較分析，然后結(jié)合我國房地產(chǎn)行業(yè)當(dāng)今的狀況，通過科學(xué)的比較和借鑒，提出了構(gòu)建適合我國國情的房地產(chǎn)稅收政策和利率政策體系的設(shè)想。我國當(dāng)前實(shí)施的房地產(chǎn)業(yè)稅收政策有一些不完善之處，主要表現(xiàn)在房地產(chǎn)的銷售、轉(zhuǎn)讓等流通環(huán)節(jié)中的稅種過多、稅負(fù)過高，而保有階段的稅負(fù)水平相對(duì)比較低，這就為房地產(chǎn)的投機(jī)行為創(chuàng)造了機(jī)會(huì)。為了抑制房地產(chǎn)的投機(jī)行為，引導(dǎo)我國的房地產(chǎn)業(yè)健康的發(fā)展，首先應(yīng)該做的，就是完善我國的房地產(chǎn)稅收制度，加強(qiáng)對(duì)房地產(chǎn)保有環(huán)節(jié)的征稅力度，使閑置不用的房產(chǎn)都能流入市場(chǎng)，解決供求矛盾問題。再通過實(shí)行差別稅率的方式，，減弱房地產(chǎn)收益失衡的程度，同時(shí)充實(shí)房地產(chǎn)業(yè)的稅收優(yōu)惠政策和利率優(yōu)惠政策來體現(xiàn)我國政府對(duì)房地產(chǎn)行業(yè)發(fā)展的導(dǎo)向作用，建立一個(gè)趨于規(guī)范的房地產(chǎn)稅收政策體系，利用稅收和利率的杠桿作用從整體上促進(jìn)房地產(chǎn)行業(yè)的健康發(fā)展。
[Abstract]:Since the reform and opening up, China's real estate industry has a great development, has become an important pillar industry of China's national economy. According to the statistical results of relevant departments, the annual contribution rate of real estate industry to GDP in 2012 is between 10% and 15%. The real estate industry contributes a lot to the tax revenue of our country while driving the economic growth. According to statistics, in many local tax revenue, some of the real estate tax revenue can reach 70%. However, the real estate industry involves not only economic issues, but also a livelihood issue. At present, the real estate industry in our country in the continuous development process, one after another appeared some problems, one of the most important problem, is the rising house prices. Especially in recent years, the real estate price of our country rises sharply, and the real estate price in many places is far beyond the range of the general public. However, in the wave of rising house prices, a large part of the rise in real estate prices is not caused by the general public demand for housing, but by the overinvestment of real estate. Therefore, in order to curb the excessive investment in the real estate industry of our country, our country has issued a lot of policies to regulate and control the real estate industry in succession, but the actual application of these policies can not meet the needs of the development of the real estate industry in our country. So the final effect will be greatly reduced. Through reading a large number of domestic and foreign related literature, this paper makes a detailed comparative analysis on the formulation and implementation of domestic and foreign real estate industry tax policy and interest rate policy, and then combines the current situation of China's real estate industry. Through scientific comparison and reference, this paper puts forward the idea of constructing the real estate tax policy and interest rate policy system suitable for the national conditions of our country. There are some imperfections in the tax policy of real estate industry currently implemented in our country. It is mainly manifested in the excessive types of taxes in the circulation of real estate, such as the sale and transfer of real estate, and the excessive tax burden, while the level of tax burden at the retention stage is relatively low. This creates opportunities for speculation in real estate. In order to curb speculation in real estate and guide the healthy development of the real estate industry in our country, the first thing we should do is to perfect our real estate tax system and strengthen the taxation of real estate retention links. So that unused property can flow into the market, to solve the supply and demand contradictions. Through the implementation of differential tax rates to reduce the degree of real estate income imbalance, at the same time to enrich the real estate tax preferential policies and interest rate preferential policies to reflect the guiding role of our government in the development of the real estate industry. To establish a standardized real estate tax policy system, using the leverage of tax and interest rate to promote the healthy development of the real estate industry as a whole.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.23

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