本文選題：房地產(chǎn)稅制 + 試點(diǎn)方案��； 參考：《西北大學(xué)》2013年碩士論文

【摘要】：房產(chǎn)稅自提出以來,引起了不同層面的廣泛關(guān)注,于此同時(shí),我國(guó)政府不斷地發(fā)出改革該稅的強(qiáng)烈信號(hào)。全面、客觀的研究房地產(chǎn)稅法律制度改革具有重要的理論意義和實(shí)踐意義,一方面,深化房地產(chǎn)稅理論研究,可以完善稅收理論體系,為我國(guó)房地產(chǎn)稅制改革提供理論支持。另一方面,通過數(shù)據(jù)研究我國(guó)目前房地產(chǎn)稅制存在的問題,借鑒房地產(chǎn)稅的國(guó)際經(jīng)驗(yàn),歸納總結(jié)滬渝兩地試點(diǎn)效果及經(jīng)驗(yàn),為我國(guó)房地產(chǎn)稅制改革范圍的進(jìn)一步擴(kuò)大,提供適合我國(guó)國(guó)情,可操作性較強(qiáng)的改革方案,最終實(shí)現(xiàn)理論與實(shí)踐的統(tǒng)一。本文主要分為四個(gè)部分闡述：第一部分：厘清房地產(chǎn)稅相關(guān)概念,以及房地產(chǎn)稅收的特點(diǎn)和作用。第二部分：分析我國(guó)目前房地產(chǎn)稅制度存在的問題。第三部分：通過分析總結(jié)滬渝兩地試點(diǎn)方案的不足和優(yōu)點(diǎn),為房地產(chǎn)稅制改革擴(kuò)圍提供經(jīng)驗(yàn)。第四部分：依據(jù)房地產(chǎn)稅的理論基礎(chǔ),結(jié)合我國(guó)實(shí)際存在的問題,提出符合科學(xué)發(fā)展觀,遵循我國(guó)稅制改革原則,并切實(shí)可行的具體改革建議。
[Abstract]:Since the property tax was put forward, it has attracted wide attention from different levels. At the same time, our government has constantly sent out a strong signal to reform the tax. It is of great theoretical and practical significance to study the reform of the legal system of real estate tax comprehensively and objectively. On the one hand, deepening the theoretical study of real estate tax can perfect the theoretical system of taxation and provide theoretical support for the reform of the tax system of real estate in China. On the other hand, by studying the problems existing in the real estate tax system of our country, using the international experience of real estate tax for reference, the paper sums up the results and experiences of the pilot projects between Shanghai and Chongqing, so as to further expand the scope of the real estate tax system reform in China. To provide suitable and operable reform scheme to realize the unification of theory and practice. This paper is divided into four parts: the first part: clarify the concept of real estate tax, as well as the characteristics and role of real estate tax. The second part: analyze the existing problems of the real estate tax system in our country. The third part: through analyzing and summarizing the deficiency and advantages of the pilot scheme of Shanghai and Chongqing, it provides experience for the reform of real estate tax system. The fourth part: according to the theoretical basis of the real estate tax, combined with the actual problems in China, put forward the scientific development concept, follow the principles of tax reform in China, and practical reform proposals.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 楊雯;我國(guó)房地產(chǎn)稅立法研究[D];安徽大學(xué);2015年

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本文編號(hào)：2108457