發(fā)布時(shí)間：2019-02-16 01:16

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展、產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整、分配制度的變化和房產(chǎn)保有制度的發(fā)展，房產(chǎn)稅改革已勢(shì)在必行。1986年房產(chǎn)稅開征時(shí)，，由于我國(guó)尚不具備對(duì)個(gè)人的非營(yíng)業(yè)性房產(chǎn)征收房產(chǎn)稅的條件，國(guó)家并沒(méi)有對(duì)個(gè)人所有的非營(yíng)業(yè)用房征收房產(chǎn)稅。2011年我國(guó)在上海和重慶開展了房產(chǎn)稅改革試點(diǎn)工作，將部分個(gè)人住房納入征稅范圍，這有利于抑制房?jī)r(jià)，加強(qiáng)房產(chǎn)市場(chǎng)的調(diào)控，保障國(guó)家稅收收入，進(jìn)而起到調(diào)節(jié)收入分配不公、縮小貧富差距的作用，同時(shí)也有利于引導(dǎo)購(gòu)房者理性地選擇居住面積適當(dāng)?shù)淖》�，避免浪費(fèi)，節(jié)約社會(huì)資源。將來(lái)在全國(guó)范圍內(nèi)對(duì)個(gè)人非營(yíng)業(yè)用的房產(chǎn)征收房產(chǎn)稅，如何確立計(jì)稅依據(jù)是一個(gè)重要的問(wèn)題。文章旨在研究如何確立一種符合我國(guó)現(xiàn)實(shí)情況的房產(chǎn)稅計(jì)稅依據(jù)，對(duì)房屋保有階段個(gè)人所有的非營(yíng)業(yè)用房征收房產(chǎn)稅，從而實(shí)現(xiàn)房產(chǎn)稅稅收的目的。 文章從房產(chǎn)稅計(jì)稅依據(jù)一般理論出發(fā)，首先介紹了房產(chǎn)稅的特點(diǎn)與目的，引出我國(guó)關(guān)于房產(chǎn)稅的現(xiàn)行規(guī)定以及上海、重慶房產(chǎn)稅試點(diǎn)改革的方案對(duì)房產(chǎn)稅計(jì)稅依據(jù)所做的規(guī)定；接著指出當(dāng)前我國(guó)的房產(chǎn)稅計(jì)稅依據(jù)存在的諸多問(wèn)題，分別列舉不同類型的計(jì)稅依據(jù)分析其利弊，得出最優(yōu)最適合我國(guó)國(guó)情的房產(chǎn)稅計(jì)稅依據(jù)是以房地產(chǎn)的市場(chǎng)評(píng)估價(jià)值作為依據(jù)；最后，結(jié)合前述內(nèi)容，提出優(yōu)化我國(guó)的房產(chǎn)稅制度的建議，即確定以市場(chǎng)評(píng)估價(jià)值為計(jì)稅依據(jù)，確定房產(chǎn)價(jià)值評(píng)估標(biāo)準(zhǔn)體系以及評(píng)估的周期，建立起評(píng)估主體的準(zhǔn)入與管理制度，以期使房產(chǎn)稅的計(jì)稅依據(jù)能夠好的實(shí)現(xiàn)房產(chǎn)稅的目的。
[Abstract]:With the development of China's market economy, the adjustment of industrial structure, the change of distribution system and the development of real estate retention system, it is imperative to reform the property tax. Since China does not have the conditions for levying a real estate tax on a person's non-commercial property, the state has not levied a property tax on a non-commercial property owned by an individual. In 2011, China launched a pilot reform of the property tax in Shanghai and Chongqing. By bringing some individual housing into the scope of taxation, this will help curb housing prices, strengthen the regulation of the real estate market, protect the state tax revenue, and thus play the role of adjusting the unfair distribution of income and narrowing the gap between the rich and the poor. At the same time, it is helpful to guide the buyers to choose the proper housing area rationally, to avoid waste and to save social resources. In the future, how to establish the tax basis is an important problem. The purpose of this paper is to study how to establish a tax basis of real estate tax in accordance with the reality of our country, and to collect the property tax on the non-business housing owned by individuals in the stage of housing tenure, so as to achieve the purpose of the property tax. Based on the general theory of the tax basis of real estate tax, this paper first introduces the characteristics and purposes of the property tax, leads to the current regulations on the property tax in our country and the regulations on the tax basis of the real estate tax in Shanghai and Chongqing. Then it points out that there are many problems existing in the tax basis of property tax in our country at present, and enumerates the different types of tax basis to analyze its advantages and disadvantages respectively. It is concluded that the best and most suitable tax basis for real estate tax is based on the market evaluation value of real estate. Finally, combined with the above contents, the paper puts forward some suggestions to optimize the property tax system in our country, that is, to determine the tax basis based on the market valuation value, to determine the property valuation standard system and the evaluation cycle. Set up the access and management system of the appraisal subject, in order to make the tax basis of the real estate tax to achieve the purpose of the real estate tax.
【學(xué)位授予單位】：中南民族大學(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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