本文選題：公共財(cái)政 + 稅收�。� 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：隨著中國經(jīng)濟(jì)的騰飛和人民生活水平的日益提高，我國房地產(chǎn)行業(yè)迅速發(fā)展，已被列入國務(wù)院發(fā)布的十大國民經(jīng)濟(jì)支柱性產(chǎn)業(yè)。房地產(chǎn)交易的繁榮帶使得不動(dòng)產(chǎn)規(guī)模不斷擴(kuò)大，客觀上也造成房地產(chǎn)稅源的大量增加。 房產(chǎn)稅是對中華人民共和國境內(nèi)、外的單位和個(gè)人就其生產(chǎn)、經(jīng)營、居住和其他使用的房屋、建筑物的價(jià)值所征收的一種財(cái)產(chǎn)稅。房產(chǎn)稅具有“受益—成本”對應(yīng)的特點(diǎn)，作為地方主要稅源，既符合公共財(cái)政內(nèi)涵要求，也易于在法理上成為地方政府的主要收入來源。我國目前的房地產(chǎn)稅費(fèi)還主要是對交易環(huán)節(jié)征稅，既不能適應(yīng)房地產(chǎn)市場的發(fā)展，也不符合現(xiàn)代公共財(cái)政對財(cái)產(chǎn)稅的定義。房產(chǎn)稅開征具備巨大的制度完善意義。目前，我國稅收體制是以直接稅為主，間接稅為輔，而在間接稅中又是以所得稅為主要稅種，財(cái)產(chǎn)稅的作用與地位微乎其微。房產(chǎn)稅的改革將建立健全我國財(cái)產(chǎn)稅體系，凸顯財(cái)產(chǎn)稅在我國稅制結(jié)構(gòu)中的地位和作用。 本文依據(jù)公共財(cái)政理論的原則和邏輯，對我國地方財(cái)稅狀況和“土地財(cái)政”問題進(jìn)行了較全面的論述，借鑒國際經(jīng)驗(yàn)，全面考量房產(chǎn)稅改革的社會基礎(chǔ)，，分析現(xiàn)行房地產(chǎn)相關(guān)稅收制度存在的問題，理論聯(lián)系實(shí)際，結(jié)合國情提出房產(chǎn)稅改革對策，探討我國房產(chǎn)稅改革的方向。
[Abstract]:With the rapid development of Chinese economy and the improvement of people's living standard, the real estate industry of our country has developed rapidly and has been listed as the top ten pillar industries of national economy issued by the State Council. The boom zone of real estate transaction expands the scale of real estate and increases the tax source of real estate. The property tax is a kind of property tax levied on the value of houses and buildings in the people's Republic of China by units and individuals outside of China on their production, operation, residence and other uses. The property tax has the corresponding characteristic of "benefit-cost". As the main source of local tax, it is not only in line with the connotation of public finance, but also easy to become the main source of local government revenue in the legal theory. At present, the real estate tax in our country is mainly taxing the transaction link, which can not adapt to the development of the real estate market, nor accord with the definition of property tax in modern public finance. The levying of real estate tax is of great significance to the perfection of the system. At present, the tax system of our country is mainly based on direct tax, supplemented by indirect tax, and in indirect tax, income tax is the main tax. The function and status of property tax is very little. The reform of property tax will establish and perfect the property tax system of our country, and highlight the position and function of property tax in the structure of tax system of our country. Based on the principles and logic of the public finance theory, this paper makes a comprehensive discussion on the local fiscal and taxation situation and "land finance" in our country, draws lessons from the international experience, and comprehensively considers the social basis of the property tax reform. This paper analyzes the problems existing in the current real estate tax system, combines theory with practice, puts forward the reform countermeasures of real estate tax combined with the national conditions, and probes into the direction of property tax reform in our country.
【學(xué)位授予單位】：上海交通大學(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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