本文選題：房產(chǎn)稅 + 法律制度�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：我國(guó)房地產(chǎn)經(jīng)濟(jì)不斷發(fā)展，房?jī)r(jià)也隨之不斷高漲，，成為全國(guó)人民關(guān)注的焦點(diǎn)，并催生了一系列房地產(chǎn)調(diào)控政策。“房產(chǎn)稅”作為房地產(chǎn)調(diào)控手段之一，不斷被提及。2011年，上海和重慶先后制訂并發(fā)布了對(duì)部分個(gè)人住房征收房產(chǎn)稅的辦法及細(xì)則，成為我國(guó)針對(duì)個(gè)人住房征收房產(chǎn)稅的先行試點(diǎn)。本文以這兩大試點(diǎn)的房產(chǎn)稅征收實(shí)踐為切入點(diǎn)，結(jié)合法理學(xué)、經(jīng)濟(jì)學(xué)基本原理，深入研究和探討我國(guó)現(xiàn)行房產(chǎn)稅方案的合法性、正當(dāng)性、公平性及效率性，在此基礎(chǔ)上，探求更為合理且行之有效的房產(chǎn)稅施行策略。 本文第一章闡述了房產(chǎn)稅的內(nèi)涵、發(fā)展歷史及作用。通過(guò)這三方面的基本闡釋，為下文進(jìn)一步展開(kāi)房產(chǎn)稅立法及稅制建設(shè)提供基礎(chǔ)定義。 第二章論述了房產(chǎn)稅法律制度的基本內(nèi)容，包括立法目標(biāo)、國(guó)內(nèi)外房產(chǎn)稅法律制度的具體規(guī)定，并對(duì)國(guó)外先進(jìn)經(jīng)驗(yàn)及做法進(jìn)行了總結(jié)，以此來(lái)構(gòu)建并完善適合我國(guó)實(shí)際的房產(chǎn)稅實(shí)施方案。 第三章結(jié)合我國(guó)房產(chǎn)稅法律制度的內(nèi)容及實(shí)踐，以稅收合法性原理為理論依據(jù)，綜合分析了我國(guó)現(xiàn)行房產(chǎn)稅法律制度存在的問(wèn)題，包括與稅收法定原則相沖突、重復(fù)課稅、違背法不溯及既往原則、公平性缺失、效率低下等問(wèn)題。通過(guò)全面分析我國(guó)現(xiàn)行房產(chǎn)稅法律制度存在的問(wèn)題，找出制約我國(guó)房產(chǎn)稅法律制度理論及實(shí)踐發(fā)展的環(huán)節(jié)，從而為完善房產(chǎn)稅實(shí)施方案尋找突破口。 第四章是論文研究的落腳點(diǎn)，全面分析了房產(chǎn)稅在我國(guó)全面開(kāi)征的必要性和可能性。從必要性上來(lái)講，全面征收房產(chǎn)稅是完善我國(guó)現(xiàn)有稅收機(jī)制和補(bǔ)充地方稅源的重要手段；從可能性上來(lái)講，目前，雖然我國(guó)并不完全具備全面開(kāi)征房產(chǎn)稅的條件，但是在借鑒國(guó)外有益經(jīng)驗(yàn)的基礎(chǔ)上，以稅收法定、稅收保留與公民同意原則為指導(dǎo)，完善立法及相關(guān)配套制度，不斷推進(jìn)效率與公平建設(shè)，全面開(kāi)征房產(chǎn)稅具備很大的實(shí)施空間和可能。
[Abstract]:With the continuous development of real estate economy, housing prices have become the focus of national attention, and a series of real estate regulation and control policies have been spawned. As one of the means of real estate regulation and control, "property tax" has been constantly mentioned. In 2011, Shanghai and Chongqing successively formulated and issued measures and rules for levying property tax on some individual housing units. Become our country to collect the first pilot of personal housing property tax. Based on the practice of property tax collection in these two pilot projects, combining with the basic principles of jurisprudence and economics, this paper deeply studies and discusses the legitimacy, fairness and efficiency of the current real estate tax scheme in China. To explore more reasonable and effective real estate tax implementation strategy. The first chapter expounds the connotation, development history and function of the property tax. Through the basic explanation of these three aspects, it provides the basic definition for the further development of property tax legislation and tax system construction. The second chapter discusses the basic contents of the legal system of property tax, including the legislative objectives, the specific provisions of the legal system of property tax at home and abroad, and summarizes the advanced experience and practice of foreign countries. In order to build and perfect the implementation of real estate tax suitable for our country. The third chapter combines the content and practice of the property tax legal system of our country, taking the principle of tax legality as the theoretical basis, synthetically analyzes the existing problems of the current property tax legal system of our country, including conflict with the legal principle of taxation, double taxation. Violation of the principle of non-retroactivity, lack of fairness, inefficiency and so on. Through the comprehensive analysis of the problems existing in the current property tax legal system of our country, this paper finds out the links that restrict the development of the theory and practice of the legal system of the property tax in our country, so as to find a breakthrough for the perfection of the implementation scheme of the real estate tax. The fourth chapter is the foothold of the thesis, and analyzes the necessity and possibility of the property tax in our country. In terms of necessity, the comprehensive collection of real estate tax is an important means to improve the existing tax mechanism and supplement local tax sources in our country. In terms of the possibility, at present, although our country does not have the conditions for a comprehensive property tax, However, on the basis of drawing lessons from the beneficial experience of foreign countries and guided by the principles of tax law, tax retention and citizen consent, we should perfect the legislation and related supporting systems, and continuously promote the construction of efficiency and fairness. A full-scale property tax has a lot of room for implementation and possible.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.22

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