本文選題：房產(chǎn)稅 + 地方財政��； 參考：《東北師范大學(xué)》2013年碩士論文

【摘要】：現(xiàn)階段我國與房產(chǎn)相關(guān)的地方財政收入存在著諸多問題，一方面房產(chǎn)稅稅制結(jié)構(gòu)不合理，稅費征收管理混亂，整體稅收收入較低；另一方面畸形的土地財政激勵地方政府大規(guī)模賣地，大額土地收入使用效率低下，國內(nèi)房地產(chǎn)價格居高不下。因此，推進房產(chǎn)稅改革，為地方財政提供穩(wěn)定充足的收入來源，引導(dǎo)房地產(chǎn)行業(yè)科學(xué)健康發(fā)展非常有必要。近些年國內(nèi)房產(chǎn)稅改革實質(zhì)性進展緩慢，主要原因是來自地方政府的阻力，房產(chǎn)稅改革會導(dǎo)致地方政府自主收支的土地出讓收入大幅下降，，從而減小地方政府進行改革的積極性。本文通過模擬房產(chǎn)稅改革，測算改革后房產(chǎn)稅收入與不進行房產(chǎn)稅改革的財政收入，衡量房產(chǎn)稅改革給地方政府帶來的收入缺口大小，探究我國房產(chǎn)稅改革的前景。 本文首先從理論上設(shè)計了房產(chǎn)稅改革總方案，并在此基礎(chǔ)上構(gòu)建實際的回歸房產(chǎn)稅測算模型。測算結(jié)果表明，房產(chǎn)稅改革初期會給地方財政帶來較大缺口，但相比整體的地方收入而言，此缺口是可以接受的；房產(chǎn)稅改革成熟穩(wěn)定后，房產(chǎn)稅收入大幅穩(wěn)定增長，能夠代替不改革的土地出讓收入成為地方政府充足穩(wěn)定的良好收入來源。因此，房產(chǎn)稅改革利大于弊，具備可行條件。最后，針對改革初期地方財政出現(xiàn)的缺口，本文建議發(fā)行地方房產(chǎn)稅債券進行資金補償；對于房產(chǎn)稅后期的充足收入，建議專項用于地方公共教育投資。
[Abstract]:At present, there are many problems in the local fiscal revenue related to real estate in our country. On the one hand, the structure of the property tax system is unreasonable, the collection of taxes and fees is chaotic, and the overall tax revenue is low; On the other hand, the abnormal land finance stimulates the local government to sell land on a large scale, the use efficiency of large land income is low, and the domestic real estate price is high. Therefore, it is necessary to promote the reform of real estate tax, to provide a stable and sufficient source of income for local finance, and to guide the scientific and healthy development of real estate industry. In recent years, the real estate tax reform in China has made slow progress, mainly because of resistance from local governments. Property tax reform will result in a sharp drop in the revenue from the land sales that the local government has made its own payments. So as to reduce the initiative of local governments to carry out reform. By simulating the reform of real estate tax, this paper calculates the income of real estate tax after the reform and the financial income without the reform of property tax, measures the gap of income brought to local government by the reform of property tax, and probes into the prospect of the reform of property tax in our country. In this paper, the general plan of property tax reform is designed theoretically, and on this basis, a real model of real estate tax calculation is constructed. The results show that the initial reform of the property tax will bring a large gap to the local finance, but compared with the overall local income, this gap is acceptable. After the property tax reform is mature and stable, the income of the property tax increases substantially and steadily. Can replace unreformed land sales income as a good source of sufficient and stable local government revenue. Therefore, property tax reform has more advantages than disadvantages, with feasible conditions. Finally, in view of the gap of local finance in the early stage of reform, this paper proposes to issue local real estate tax bonds to compensate for the capital; for the sufficient income in the late stage of the property tax, it is suggested that it should be used specifically for local public education investment.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F299.23

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