發(fā)布時間：2018-05-31 05:50

  本文選題：房產(chǎn)稅 + 開征　； 參考：《華東政法大學(xué)》2014年碩士論文

【摘要】：我國自改革開放以來，國民經(jīng)濟(jì)進(jìn)入了蓬勃發(fā)展的時期，房地產(chǎn)業(yè)也隨之繁榮發(fā)展。加之城市化進(jìn)程的加快，房價節(jié)節(jié)攀升，產(chǎn)生了大量投機(jī)性需求，擠占了合理性需求，導(dǎo)致供需結(jié)構(gòu)畸形；同時也使得過多的資本投向房地產(chǎn)行業(yè)，影響了其他行業(yè)的投入。自2004年以來，中央多次出臺各項政策來抑制商品房價格，調(diào)控性政策無一不表現(xiàn)出政府的調(diào)控決心，卻并不奏效，房價反而有“越調(diào)越高”之勢。因此政府不得不尋求更加有效的制度性政策--稅收，同時現(xiàn)行房地產(chǎn)稅制實(shí)施過程中存在的諸多弊端也逐漸顯現(xiàn)出來�！拔飿I(yè)稅”的概念在2003年的十六屆三中全會上被首次提出后，2010年中央政府明確將推進(jìn)房產(chǎn)稅改革。2011年1月，重慶與上海開展了房產(chǎn)稅“試點(diǎn)”工作，房產(chǎn)稅改革成為社會的熱點(diǎn)話題。 本文首先從房產(chǎn)稅的基本概念和理論入手，分析了我國現(xiàn)行房產(chǎn)稅制存在的不足，指出最主要的弊端是稅收政策“重交易輕保有”；其次，對我國開征房產(chǎn)稅的必要性和可行性進(jìn)行分析；然后，有選擇地借鑒各國和地區(qū)房產(chǎn)稅制及其改革的基本經(jīng)驗，從中總結(jié)出可供我國參考的優(yōu)秀經(jīng)驗，，如美國采用的稅基比率和斷路器政策，日本實(shí)行的定期估價制度等；最后，對我國重慶與上海的房產(chǎn)稅“試點(diǎn)”政策進(jìn)行對比分析，從兩市試點(diǎn)方案來看，滬渝兩地基本上是增量房產(chǎn)稅，僅涉及少部分的存量個人住房。在兩地的試點(diǎn)總體評價為較溫和，也存在一些問題如對房地產(chǎn)市場的調(diào)控作用不明顯、對地方財政收入的影響效果不如預(yù)期等；在此基礎(chǔ)上設(shè)計符合我國房地產(chǎn)市場現(xiàn)狀的房產(chǎn)稅稅制，從稅收的基本要素和配套征管措施方面逐一進(jìn)行敘述，力求具備可操作性。 房地產(chǎn)稅收體系的成熟完善，能使得我國房地產(chǎn)市場朝著健康有序的方向不斷發(fā)展，并對我國經(jīng)濟(jì)平穩(wěn)持續(xù)發(fā)展、社會安定和諧產(chǎn)生深遠(yuǎn)的影響。該體系的成熟建立在全國不動產(chǎn)信息互聯(lián)的基礎(chǔ)上，需要各相關(guān)部門的聯(lián)動，共同推進(jìn)。
[Abstract]:Since China's reform and opening up, the national economy has entered a period of vigorous development, and the real estate industry has also flourished and developed. In addition, with the acceleration of urbanization, house prices keep rising, resulting in a large number of speculative demand, crowding out the rational demand, leading to the malformation of supply and demand structure; at the same time, too much capital is invested in the real estate industry, which affects the investment of other industries. Since 2004, the central government has issued many policies to suppress the price of commercial housing. All the regulatory policies have shown the determination of the government to regulate and control, but they have not worked. Instead, the housing prices have the tendency of "higher and higher prices". Therefore, the government has to seek a more effective institutional policy-tax, at the same time, the implementation of the current real estate tax system in the process of many drawbacks also gradually emerged. After the concept of "property tax" was first put forward at the third Plenary session of the 16th Central Committee in 2003, the central government will definitely promote the reform of property tax in 2010. In January 2011, Chongqing and Shanghai launched a "pilot" work on property tax. Property tax reform has become a hot topic in the society. This paper begins with the basic concept and theory of property tax, analyzes the shortcomings of the current real estate tax system in China, and points out that the main drawback of the tax policy is that the tax policy "pays more attention to transaction than retention"; secondly, The necessity and feasibility of levying real estate tax in China are analyzed, and then, the basic experiences of housing tax system and its reform in various countries and regions are selected for reference, and the excellent experiences for our reference are summarized. For example, the tax base ratio and circuit breaker policy adopted in the United States, the periodic valuation system implemented in Japan, and so on. Finally, a comparative analysis of the "pilot" policy of property tax between Chongqing and Shanghai in China is carried out, from the perspective of the pilot schemes of the two cities. Shanghai and Chongqing are basically incremental property tax, involving only a small part of the stock of personal housing. The overall evaluation of the pilot projects in both places is mild, and there are also some problems, such as the regulation and control of the real estate market is not obvious, the impact on local financial revenue is not as good as expected; On this basis, the paper designs the real estate tax system which accords with the present situation of the real estate market in our country, and narrates the basic elements of the tax and the supporting measures of collection and management one by one, in order to have the maneuverability. The maturity and perfection of the real estate tax system can make the real estate market of our country develop in the direction of health and order, and have a profound influence on the steady and sustainable development of our economy and social stability and harmony. The maturity of the system is based on the national real estate information interconnection.
【學(xué)位授予單位】：華東政法大學(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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