【摘要】：改革開(kāi)放以來(lái)，我國(guó)經(jīng)濟(jì)不斷向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)變，我國(guó)城市住房也由國(guó)有逐步變?yōu)樗接�。伴隨著我國(guó)房地產(chǎn)體制改革的不斷深化以及城鎮(zhèn)化戰(zhàn)略的不斷推進(jìn)，我國(guó)房地產(chǎn)市場(chǎng)日益活躍，房地產(chǎn)行業(yè)得到前所未有的發(fā)展。房地產(chǎn)行業(yè)的繁榮帶動(dòng)了相關(guān)領(lǐng)域的快速發(fā)展，對(duì)國(guó)民經(jīng)濟(jì)起到了巨大的拉動(dòng)作用。但是房地產(chǎn)行業(yè)的迅猛發(fā)展，特別是一些大中城市的過(guò)高房?jī)r(jià)也帶來(lái)了一系列問(wèn)題，例如樓市中出現(xiàn)大量的投機(jī)炒房行為；工資上漲遠(yuǎn)遠(yuǎn)趕不上房?jī)r(jià)上漲；有些城市住房空置現(xiàn)象嚴(yán)重甚至出現(xiàn)“鬼城”等問(wèn)題。這些問(wèn)題使得人們將大部分的財(cái)富投入到房產(chǎn)中，降低了財(cái)富的再創(chuàng)造能力，同時(shí)也使我國(guó)財(cái)富越來(lái)越多的聚集在富人手中，貧富差距越加嚴(yán)重。居高不下的房?jī)r(jià)，越來(lái)越大的貧富差距，，進(jìn)一步加大了社會(huì)各個(gè)階層之間的矛盾，不利于和諧社會(huì)的穩(wěn)定發(fā)展。因此房?jī)r(jià)已經(jīng)成為社會(huì)各界密切關(guān)注的問(wèn)題，如何穩(wěn)定房?jī)r(jià)使其回歸到合理的水平，促進(jìn)房地產(chǎn)業(yè)健康發(fā)展，已成為當(dāng)下各界積極研究的一個(gè)重要課題。 本文以我國(guó)上海、重慶實(shí)施的房產(chǎn)稅改革試點(diǎn)為切入點(diǎn)，分析改革存在的問(wèn)題，研究改革的效果，為試點(diǎn)改革的推廣提出相關(guān)意見(jiàn)。首先，闡述了文章的研究背景與研究意義，國(guó)內(nèi)外學(xué)者對(duì)房產(chǎn)稅的研究情況，接下來(lái)對(duì)文章的研究方法和創(chuàng)新與不足之處進(jìn)行了簡(jiǎn)要介紹；其次，闡述了房產(chǎn)稅及其相關(guān)的概念以及房產(chǎn)稅的特征和功能，而后對(duì)開(kāi)征房產(chǎn)稅的公共經(jīng)濟(jì)學(xué)觀(guān)點(diǎn)及土地經(jīng)濟(jì)學(xué)觀(guān)點(diǎn)進(jìn)行分析；再次，通過(guò)比較分析美國(guó)、英國(guó)、韓國(guó)房產(chǎn)稅制，總結(jié)出可以為我國(guó)房產(chǎn)稅改革提供借鑒意義的寶貴經(jīng)驗(yàn)；然后，對(duì)上海、重慶的房產(chǎn)稅改革方案進(jìn)行比較分析，總結(jié)出兩者各自的不足之處，評(píng)價(jià)改革的效果，總結(jié)改革中存在的問(wèn)題；最后，借鑒上海、重慶改革的經(jīng)驗(yàn)，提出房產(chǎn)稅改革的推廣方案設(shè)計(jì)。
[Abstract]:Since the reform and opening up, China's economy has been changing to a market economy, and urban housing in China has gradually changed from state-owned to private. With the deepening of the real estate system reform and the continuous promotion of urbanization strategy, the real estate market in China is becoming more and more active, and the real estate industry has been developed unprecedented. The prosperity of the real estate industry has led to the rapid development of related fields and played a huge pulling role in the national economy. However, the rapid development of the real estate industry, especially the high house prices in some large and medium-sized cities, has also brought a series of problems, such as a large number of speculative property speculation in the property market, the rise in wages is far from keeping up with the rise in house prices. Some urban housing vacancy phenomenon is serious and even appear "ghost town" and other problems. These problems make people invest most of their wealth in real estate, reduce the ability to recreate wealth, and at the same time, make more and more wealth gather in the hands of the rich in our country, and the gap between the rich and the poor is becoming more and more serious. The high house price and the increasing gap between the rich and the poor further increase the contradictions among all strata of society and are not conducive to the stable development of a harmonious society. Therefore, house price has become a close concern from all walks of life in society. How to stabilize the house price to a reasonable level and promote the healthy development of the real estate industry has become an important topic of active research from all walks of life at present. Based on the pilot housing tax reform implemented in Shanghai and Chongqing, this paper analyzes the existing problems of the reform, studies the effect of the reform, and puts forward some relevant suggestions for the promotion of the pilot reform. First of all, it expounds the research background and significance of the article, and the research situation of property tax at home and abroad, and then briefly introduces the research methods, innovation and shortcomings of the article. Secondly, it expounds the concept of property tax and its related concepts, as well as the characteristics and functions of property tax, and then analyzes the public economics point of view and land economics point of view of levying real estate tax. Thirdly, through the comparative analysis of the real estate tax system in the United States, the United Kingdom and South Korea, this paper summarizes the valuable experience that can provide reference significance for the reform of property tax in China. Then, the housing tax reform schemes of Shanghai and Chongqing are compared and analyzed, the shortcomings of the two are summarized, the effect of the reform is evaluated, and the existing problems in the reform are summarized. Finally, drawing lessons from the experience of Shanghai and Chongqing reform, this paper puts forward the promotion scheme design of property tax reform.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F299.23

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本文編號(hào)：2495873