本文選題：房產(chǎn)稅 + 稅制設(shè)計��； 參考：《中南大學(xué)》2013年碩士論文

【摘要】：近年來,我國政府面臨的嚴重的民生問題就是房價的持續(xù)上漲。在房地產(chǎn)市場上,大量投機性行為的發(fā)生,導(dǎo)致房價的飛速上漲。房產(chǎn)投機者主要利用我國政府對居民自住以及開發(fā)商未售出的房產(chǎn)免征房產(chǎn)稅,并且對于房產(chǎn)投資的利益不需交納所得稅的這樣一個政策空白,從中謀取個人利益。這樣的行為致使中國居民收入差距逐漸拉大,財富分配差距越加明顯�；诜績r不斷上漲所帶來的嚴重影響,結(jié)合我國房地產(chǎn)稅收制度設(shè)計的不足,本文通過介紹我國房產(chǎn)稅制的現(xiàn)狀,分析了我國房產(chǎn)稅制存在的問題和房產(chǎn)稅改革的內(nèi)容,針對存在的問題提出了一些可行的建議,并分析了房產(chǎn)稅改革產(chǎn)生的影響。 本文從政府角度,秉著完善房地產(chǎn)稅收體制以及社會相對公平公正的原則,認為在全國范圍內(nèi)開展個人房產(chǎn)稅是有必要的,并進一步探討解決我國房地產(chǎn)行業(yè)問題的稅收改革途徑,提出了相關(guān)的政策建議。具體而言：文章首先介紹了我國開征房地產(chǎn)稅的研究背景和意義,并簡要地介紹了文章的研究思路和內(nèi)容安排,進而闡述了本文的研究方法和創(chuàng)新之處；其次,文章就房產(chǎn)稅的相關(guān)概念進行了界定,從財政稅收理論、服務(wù)費用理論等方面具體闡述了開征房產(chǎn)稅的理論基礎(chǔ)；其次,具體分析了我國房產(chǎn)稅開征的必要性及其可行性,介紹了我國房產(chǎn)稅設(shè)立的政策背景,通過對發(fā)達國家和地區(qū)的房產(chǎn)稅制度的分析,總結(jié)國外房產(chǎn)稅對我國的啟示；再次,通過問卷的設(shè)計、收集、分析以及半結(jié)構(gòu)化訪談等實證分析方法來探究我國房產(chǎn)稅所面臨的障礙；最后,針對前文中所提到的問題,提出我國開征房產(chǎn)稅的步驟構(gòu)想,給出了在我國開展房產(chǎn)稅的政策建議。
[Abstract]:In recent years, our government is facing a serious livelihood problem is the continuous rise in house prices. In the real estate market, a large number of speculative behavior, resulting in a rapid rise in house prices. Real estate speculators mainly make use of the policy blank of our government to exempt the residents and the unsold properties of the developers from the property tax and not to pay the income tax on the interests of the real estate investment to obtain personal benefits. Such behavior causes the income gap of Chinese residents to widen gradually, and the wealth distribution gap becomes more and more obvious. Based on the serious influence of the rising house price and the deficiency of the design of the real estate tax system in our country, this paper analyzes the problems existing in the real estate tax system and the content of the property tax reform by introducing the present situation of the real estate tax system in our country. This paper puts forward some feasible suggestions in view of the existing problems, and analyzes the impact of the property tax reform. From the angle of the government, this article is based on the principles of perfecting the real estate tax system and the relative fairness and justice of the society. This paper holds that it is necessary to carry out personal property tax in the whole country, and further probes into the ways of tax reform to solve the problem of real estate industry in our country, and puts forward some relevant policy suggestions. Specifically, the article introduces the research background and significance of levying real estate tax in China, and briefly introduces the research ideas and content arrangements of the article, and then expounds the research methods and innovations of this paper; secondly, This paper defines the related concepts of real estate tax, expounds the theoretical basis of levying real estate tax from the aspects of fiscal taxation theory, service cost theory, etc. Secondly, it analyzes the necessity and feasibility of levying real estate tax in China. This paper introduces the policy background of the establishment of property tax in China, summarizes the inspiration of foreign property tax to our country through the analysis of the property tax system in developed countries and regions; thirdly, through the design of questionnaire, collects, Analysis and semi-structured interviews and other empirical analysis methods to explore the obstacles faced by China's property tax; finally, in view of the above mentioned problems, put forward the steps of levying real estate tax in China. This paper gives some policy suggestions on the development of property tax in our country.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42

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