【摘要】：本文以“我國(guó)開(kāi)征物業(yè)稅若干問(wèn)題探析”為題，目的是在明確物業(yè)稅的內(nèi)涵和特點(diǎn)的基礎(chǔ)上，通過(guò)對(duì)開(kāi)征物業(yè)稅的意義的闡述，來(lái)論證現(xiàn)在我國(guó)開(kāi)征物業(yè)稅的必要性和可行性，同時(shí)總結(jié)我國(guó)現(xiàn)在開(kāi)征物業(yè)稅所面臨的問(wèn)題及其產(chǎn)生原因，并在借鑒外國(guó)征收物業(yè)稅的經(jīng)驗(yàn)，探索我國(guó)開(kāi)征物業(yè)稅的基本對(duì)策和途徑。 本文的主體分為三大部分： 第一部分：對(duì)物業(yè)稅的概念給予理論上的界定，并且介紹了我國(guó)房地產(chǎn)稅制和現(xiàn)實(shí)概況的介紹及歷史沿革的發(fā)展趨勢(shì)。物業(yè)稅的內(nèi)涵主要有狹義和廣義兩種。本文根據(jù)我國(guó)稅法實(shí)踐采用物業(yè)稅的狹義概念。我國(guó)現(xiàn)行房地產(chǎn)稅制存在的問(wèn)題。歸納和總結(jié)目前我國(guó)房地產(chǎn)稅制所存在的弊端，正是因?yàn)楝F(xiàn)階段我國(guó)社會(huì)發(fā)展條件不足、立法缺位、稅收征管配套制度不健全等客觀原因，，造成了我國(guó)物業(yè)稅開(kāi)征的主要障礙，也使得物業(yè)稅在經(jīng)濟(jì)生活和學(xué)術(shù)界探討了數(shù)年卻一直處于試點(diǎn)探索經(jīng)驗(yàn)的階段，并就其這種想象成因作了具體而深入的闡述。 第二部分：我國(guó)開(kāi)征物業(yè)稅的必要性和面臨的困難。對(duì)我國(guó)開(kāi)征物業(yè)稅的必要性進(jìn)行了分析，從而提出了我國(guó)開(kāi)征物業(yè)稅的目的，同時(shí)對(duì)我國(guó)開(kāi)征物業(yè)稅所面臨的困難也進(jìn)行了充分的分析。 第三部分：我國(guó)建立物業(yè)稅制度初步探析。本章首先介紹了美國(guó)、韓國(guó)、日本等國(guó)外物業(yè)稅立法的概括，并結(jié)合我國(guó)實(shí)際情況，確立了我國(guó)物業(yè)稅的征稅原則，并對(duì)征稅對(duì)象、稅基、稅率、計(jì)稅依據(jù)等內(nèi)容進(jìn)行了深入的研討。在此基礎(chǔ)上，對(duì)我國(guó)物業(yè)稅制度進(jìn)行了具體的設(shè)計(jì)。通過(guò)主要對(duì)我國(guó)物業(yè)稅納稅義務(wù)人、征收對(duì)象與范圍以及我國(guó)物業(yè)稅稅率和征收優(yōu)惠進(jìn)行深入探討，并結(jié)合我國(guó)實(shí)際情況提出我國(guó)建立房地產(chǎn)登記制度和房地產(chǎn)評(píng)估體系以及房產(chǎn)信息聯(lián)網(wǎng)系統(tǒng)等物業(yè)稅相關(guān)配套制度。
[Abstract]:This paper is entitled "some problems of levying property tax in our country". The purpose of this paper is to demonstrate the necessity and feasibility of levying property tax in our country by expounding the meaning of property tax on the basis of defining the connotation and characteristics of property tax. At the same time, it summarizes the problems and causes of property tax in our country, and explores the basic countermeasures and ways of levying property tax in our country by drawing lessons from the experience of foreign countries in levying property tax. The main body of this paper is divided into three parts: the first part: the concept of property tax to give a theoretical definition, and introduced our real estate tax system and the reality of the introduction and historical development trend. The connotation of property tax has two kinds: narrow sense and broad sense. According to the practice of China's tax law, this paper adopts the narrow concept of property tax. Problems existing in China's current Real Estate tax system. This paper sums up the drawbacks of the real estate tax system in our country at present. It is precisely because of the lack of social development conditions, the absence of legislation, the unsound supporting system of tax collection and management, and other objective reasons, which have caused the main obstacles to the levying of property tax in our country. It also makes the property tax in the economic life and academic circles for several years but has been in the stage of pilot exploration experience, and the causes of this imagination made a specific and in-depth elaboration. The second part: the necessity and difficulties of levying property tax in China. This paper analyzes the necessity of levying property tax in our country, and puts forward the purpose of levying property tax in our country. At the same time, it also makes a full analysis of the difficulties that our country faces in levying property tax. The third part: our country establishes the property tax system preliminary analysis. This chapter first introduces the summary of foreign property tax legislation of the United States, South Korea, Japan and so on, and establishes the taxation principle of our country property tax, and sets up the tax object, the tax base, the tax rate, and so on the tax object, the tax base, the tax rate. Tax basis and other content of in-depth discussion. On this basis, the property tax system of our country has carried on the concrete design. Through the deep discussion on the tax payer, the object and scope of the property tax, and the tax rate and preference of the property tax in China, Combined with the actual situation in our country, the paper puts forward the establishment of real estate registration system, real estate evaluation system, property information networking system and other property tax related supporting systems in our country.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

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本文編號(hào)：2310421