【摘要】：2009年國(guó)家電網(wǎng)公司公布數(shù)據(jù)顯示，“全國(guó)660個(gè)城市中，電表連續(xù)6個(gè)月讀數(shù)為零的住宅套數(shù)高達(dá)6540萬(wàn)”，住房空置現(xiàn)象頓成各界討論的焦點(diǎn)。從我國(guó)近年房地產(chǎn)市場(chǎng)發(fā)展的情況看，以賺取買(mǎi)賣(mài)間價(jià)差為目的的投機(jī)投資性需求不斷擴(kuò)張，使得大量被購(gòu)住房既不用于居住也不租出去，任其空置而偏離其本應(yīng)具備的居住屬性，大量住房資源的浪費(fèi)，使得供需矛盾緊張，房?jī)r(jià)非理性上漲。據(jù)此，本文提出征收住房空置稅的建議，希望運(yùn)用稅收杠桿作用干預(yù)房地產(chǎn)市場(chǎng)，抑制住房資源的不合理占用。 首先，本文對(duì)住房空置稅的相關(guān)概念進(jìn)行科學(xué)界定，明確我國(guó)住房空置的現(xiàn)狀問(wèn)題急需政府通過(guò)行政干預(yù)予以改善。其次，本文分別從制度、理論及現(xiàn)實(shí)角度分析開(kāi)征住房空置稅的合理性及必要性。主要分析了改革我國(guó)土地制度來(lái)提高市場(chǎng)的土地供給、降低房?jī)r(jià)的難度高；改變現(xiàn)有住房供給結(jié)構(gòu)來(lái)保障自住性需求在市場(chǎng)的競(jìng)爭(zhēng)力在短期內(nèi)的效率低；政府的限購(gòu)限貸措施、價(jià)格管制、房產(chǎn)稅試點(diǎn)、物業(yè)稅“空轉(zhuǎn)”等調(diào)控手段對(duì)遏制投機(jī)性需求的疲軟等現(xiàn)狀，為制定更具有針對(duì)性的住房空置稅用于改善房地產(chǎn)市場(chǎng)的畸形化需求提供的前提條件。同時(shí)，從憲法、經(jīng)濟(jì)法、稅法角度分析住房空置稅征收所具備的法律基礎(chǔ)，并對(duì)比國(guó)家出臺(tái)的“國(guó)五條”調(diào)控政策指出開(kāi)征住房空置稅的現(xiàn)實(shí)依據(jù)和優(yōu)越性。然后，將世界各國(guó)現(xiàn)有的空置稅研究借為己用，提出符合我國(guó)具體國(guó)情的住房空置稅的法律規(guī)制體系。最后，結(jié)合國(guó)情，，對(duì)住房空置稅的稅制設(shè)計(jì)作出詳細(xì)規(guī)定并針對(duì)可能出現(xiàn)的問(wèn)題作出分析提出解決意見(jiàn)。
[Abstract]:In 2009, State Grid Corporation released data showing that "in 660 cities across the country, the number of homes with zero meter readings for six months in a row is as high as 65.4 million", and the phenomenon of housing vacancy has become the focus of discussion. Judging from the development of the real estate market in China in recent years, the speculative investment demand for the purpose of earning the spread between buying and selling is constantly expanding, so that a large number of purchased houses are neither used for housing nor rented out. Let it be empty and deviate from its original housing property, a large number of housing resources waste, make supply and demand tension, housing prices rise irrationally. Based on this, this paper puts forward the suggestion of levying the housing vacancy tax, hoping to use the tax lever to intervene the real estate market and restrain the unreasonable occupation of housing resources. First of all, this paper scientifically defines the concept of housing vacancy tax, and clarifies that the current situation of housing vacancy in China needs to be improved through administrative intervention. Secondly, this paper analyzes the rationality and necessity of housing vacancy tax from system, theory and reality. It mainly analyzes the difficulty of reforming the land system in China to improve the land supply in the market and reduce the housing price; changing the existing housing supply structure to ensure the market competitiveness of self-occupied demand is inefficient in the short term; the government's limited purchase and loan restriction measures, Price control, real estate tax pilot, property tax "idle" to curb the weakening of speculative demand and other means to provide a prerequisite for formulating a more targeted housing vacancy tax to improve the real estate market deformed demand. At the same time, from the angle of constitution, economic law and tax law, this paper analyzes the legal basis of the collection of housing vacancy tax, and points out the practical basis and superiority of levying the housing vacancy tax in comparison with the "five national" regulation and control policies issued by the state. Then, the existing vacancy tax research in the world is used, and the legal regulation system of housing vacancy tax is put forward in accordance with the specific conditions of our country. Finally, according to the national conditions, the tax system design of housing vacancy tax is specified in detail, and the possible problems are analyzed and some suggestions are put forward.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：D922.22

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