【摘要】：隨著房地產(chǎn)市場(chǎng)的迅猛發(fā)展以及經(jīng)濟(jì)體制的深化改革,目前的房地產(chǎn)稅收體系已經(jīng)不能適應(yīng)我國(guó)的實(shí)際需求了。如何對(duì)房地產(chǎn)稅制進(jìn)行改革,使其適應(yīng)當(dāng)前房地產(chǎn)現(xiàn)狀,已經(jīng)成為了當(dāng)前稅制改革的重要任務(wù)之一。針對(duì)我國(guó)房地產(chǎn)稅制的弊端,住房保有稅的開征勢(shì)在必行。住房保有稅是指住房在保有階段征收的房地產(chǎn)稅。它的開征擁有著充分的理論依據(jù),包括受益理論、公平理論、財(cái)政收入理論、資源配置理論。同時(shí),它的開征有利于優(yōu)化我國(guó)的稅收結(jié)構(gòu),增加地方財(cái)政收入,激勵(lì)地方政府提供公共服務(wù),實(shí)現(xiàn)住房資源的合理配置,調(diào)節(jié)收入分配。并且,它的開征具有充裕、穩(wěn)定的稅源,明確的法律保障,廣泛的輿論基礎(chǔ),征收管理保障,以及國(guó)內(nèi)外經(jīng)驗(yàn)借鑒等條件。 結(jié)合國(guó)際以及本國(guó)的實(shí)踐,筆者針對(duì)我國(guó)住房保有稅的立法提出了一系列的建議。針對(duì)住房保有稅立法過(guò)程中遇到的問(wèn)題,筆者明確了住房保有稅不可以替代土地出讓金,它的征收應(yīng)當(dāng)以減并其他相關(guān)稅費(fèi)為前提,以及新舊住房應(yīng)當(dāng)實(shí)行區(qū)別對(duì)待。筆者認(rèn)為住房保有稅應(yīng)當(dāng)采取中央與地方共享的立法權(quán)分配模式,以及經(jīng)營(yíng)性房產(chǎn)與住房房產(chǎn)統(tǒng)一立法的立法體系模式。并且應(yīng)當(dāng)在立法中,堅(jiān)持稅收法定、稅收公平、稅收效率三大原則,明確其籌集地方財(cái)政收入與促進(jìn)資源合理配置的目標(biāo)。關(guān)于住房保有稅的稅制設(shè)計(jì),筆者認(rèn)為,應(yīng)當(dāng)將住房的所有人設(shè)為納稅義務(wù)人,并且將所有住房作為征收對(duì)象。但是考慮到城鄉(xiāng)差距,應(yīng)當(dāng)先對(duì)城市住房征收,農(nóng)村暫緩。為了保障納稅人的基本生存權(quán)利,住房保有稅應(yīng)當(dāng)針對(duì)住房實(shí)行以家庭為單位的免征額式的稅收減免。另外,針對(duì)特殊人群以及特殊住房也應(yīng)當(dāng)實(shí)行稅收減免。為了實(shí)現(xiàn)住房保有稅的目標(biāo),住房保有稅應(yīng)當(dāng)實(shí)行差別比例稅率,并以住房的市場(chǎng)價(jià)值作為計(jì)稅依據(jù)。為了保證住房保有稅的受益稅特性,應(yīng)將其用途明確為公共服務(wù)與基礎(chǔ)設(shè)施建設(shè)支出。針對(duì)住房保有稅的實(shí)施,住房保有稅應(yīng)當(dāng)建立健全征管制度、個(gè)人財(cái)產(chǎn)登記制度與房地產(chǎn)評(píng)估制度。
[Abstract]:With the rapid development of the real estate market and the deepening reform of the economic system, the current real estate tax system can no longer adapt to the actual needs of our country. How to reform the real estate tax system and make it adapt to the present situation of real estate has become one of the important tasks of the current tax system reform. In view of the drawbacks of the real estate tax system in our country, the levy of the housing tenure tax is imperative. Housing tenure tax refers to the real estate tax levied at the stage of housing retention. It has full theoretical basis, including benefit theory, equity theory, fiscal revenue theory, resource allocation theory. At the same time, it is beneficial to optimize the tax structure of our country, increase local financial revenue, encourage local government to provide public service, realize reasonable allocation of housing resources and adjust income distribution. Moreover, it has abundant and stable sources of taxation, clear legal protection, broad public opinion basis, collection and management protection, as well as domestic and foreign experience for reference and other conditions. Combined with international and domestic practice, the author puts forward a series of suggestions on the legislation of housing tenure tax in China. In view of the problems encountered in the legislative process of housing retention tax, the author makes it clear that the housing retention tax cannot replace the land transfer fee, that it should be levied on the premise of reducing and other related taxes and fees, and that the new and old housing should be treated differently. The author thinks that housing property tax should adopt the distribution mode of legislative power shared by the central and local authorities, and the legislative system mode of unified legislation of operating property and housing property. In the legislation, we should adhere to the three principles of taxation legality, tax fairness and tax efficiency, and make clear the goal of raising local financial revenue and promoting the rational allocation of resources. As for the tax system design of housing retention tax, the author thinks that the owner of housing should be regarded as tax payer, and all housing should be taken as the object of collection. But considering the gap between urban and rural areas, urban housing should be expropriated first, and rural areas should be suspended. In order to protect the basic right of living of taxpayers, housing tenure tax should be exempted from tax on the basis of family unit. In addition, special groups and special housing should also be tax deductions. In order to achieve the goal of housing tenure tax, housing tenure tax should carry out differential proportional tax rate, and take the market value of housing as the basis for tax calculation. In order to ensure the benefit-tax characteristics of housing retention tax, the purpose should be defined as public service and infrastructure construction expenditure. In view of the implementation of housing tenure tax, housing tenure tax should establish and improve the collection and management system, the personal property registration system and the real estate evaluation system.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 吳迎新;王智雄;;論我國(guó)房產(chǎn)稅的功能與改革[J];北華大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2012年03期

2 符振彥;;2008年能否開征物業(yè)稅,引發(fā)多方關(guān)注[J];北京房地產(chǎn);2008年04期

3 傅光明;;關(guān)于土地出讓金納入物業(yè)稅的探討[J];財(cái)會(huì)月刊;2006年17期

4 傅光明;;論中國(guó)物業(yè)稅的理論基礎(chǔ)和目標(biāo)模式[J];財(cái)政研究;2008年05期

5 劉隆亨;;我國(guó)房產(chǎn)業(yè)的重大改革和房產(chǎn)稅制的完善[J];法學(xué)雜志;2010年11期

6 高廷民;;根治高房?jī)r(jià)應(yīng)開征累進(jìn)個(gè)人房產(chǎn)稅[J];中國(guó)發(fā)展觀察;2010年07期

7 陳少英;;論我國(guó)物業(yè)稅的立法目標(biāo)[J];華東政法大學(xué)學(xué)報(bào);2011年01期

8 劉漢霞;;論我國(guó)個(gè)人房產(chǎn)稅應(yīng)定位于合理利用資源[J];華南理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2012年03期

9 唐菊;;從公平與效率角度看物業(yè)稅的開征[J];經(jīng)濟(jì)論壇;2006年08期

10 任波;聶琦波;;土地出讓金制度應(yīng)該保留——房地產(chǎn)稅改革的一點(diǎn)建議[J];基建優(yōu)化;2005年06期

相關(guān)重要報(bào)紙文章 前1條

1 田福雁;[N];中國(guó)稅務(wù)報(bào);2003年

相關(guān)碩士學(xué)位論文 前9條

1 楊狀;關(guān)于我國(guó)開征物業(yè)稅的法律思考[D];華東政法大學(xué);2010年

2 馮丹晨;我國(guó)開征物業(yè)稅的若干法律問(wèn)題研究[D];北京交通大學(xué);2011年

3 陳欣;關(guān)于我國(guó)開征個(gè)人房產(chǎn)稅問(wèn)題的研究[D];山東大學(xué);2011年

4 孫振華;我國(guó)個(gè)人住房房產(chǎn)稅立法問(wèn)題研究[D];廣西師范大學(xué);2011年

5 凌選明;我國(guó)房地產(chǎn)稅收制度改革研究[D];中央財(cái)經(jīng)大學(xué);2005年

6 劉軍;中國(guó)房產(chǎn)稅的公平與效率分析[D];山東大學(xué);2007年

7 馬力;我國(guó)物業(yè)稅法律制度研究[D];西南政法大學(xué);2009年

8 張悅;我國(guó)物業(yè)稅立法問(wèn)題研究[D];吉林大學(xué);2010年

9 朱敏;開征物業(yè)稅的若干法律問(wèn)題研究[D];上海交通大學(xué);2008年

，

本文編號(hào)：2440370