發(fā)布時間：2019-06-27 21:11

【摘要】： 近些年來隨著房地產(chǎn)價格日趨增長，我國房地產(chǎn)泡沫迅速膨脹，房地產(chǎn)稅制缺陷越發(fā)突現(xiàn)。為了降低房地產(chǎn)價格，彌補(bǔ)房地產(chǎn)稅制的弊端，適應(yīng)市場經(jīng)濟(jì)發(fā)展的要求，物業(yè)稅制度建設(shè)被提上了日程，政府已將物業(yè)稅實施列入工作重點，如何科學(xué)構(gòu)建物業(yè)稅制度成為當(dāng)務(wù)之急。本文從法律角度對物業(yè)稅制度進(jìn)行了研究，探索物業(yè)稅法律制度的構(gòu)建思路，，希望為物業(yè)稅出臺提供法律依據(jù)和保障，并能為其理論研究和實踐操作提供一些借鑒，最終實現(xiàn)房地產(chǎn)稅制體系的完善與健康發(fā)展。 本文在闡述物業(yè)稅相關(guān)理論，客觀分析我國目前房地產(chǎn)稅制現(xiàn)狀及其保有環(huán)節(jié)弊端后，提出征收物業(yè)稅的必要性和重要意義。為使我國物業(yè)稅法律制度更加科學(xué)、合理，符合當(dāng)今國際慣例，本文較詳細(xì)的介紹了國外和其他地區(qū)物業(yè)稅制度，總結(jié)其成功經(jīng)驗，結(jié)合我國的國情，最終提出了我國物業(yè)稅法律制度的建設(shè)思路，并制定了相關(guān)配套措施和制度，為物業(yè)稅提供良好的運行環(huán)境，使其更加完善。物業(yè)稅法律制度從設(shè)計到實施，會經(jīng)歷一個復(fù)雜的過程，需要各個部門互相配合，才能不斷完善。因此物業(yè)稅改革應(yīng)當(dāng)分步驟、分階段、有條不紊的進(jìn)行。通過不斷的探索和實踐，物業(yè)稅制度能夠不負(fù)眾望，實現(xiàn)其功能和價值。
[Abstract]:In recent years, with the increasing price of real estate, the real estate bubble in China has expanded rapidly, and the defects of real estate tax system have become more and more prominent. In order to reduce the real estate price, make up for the disadvantages of the real estate tax system and meet the requirements of the development of the market economy, the construction of the property tax system has been put on the agenda. The government has put the implementation of the property tax into the focus of work. How to scientifically construct the property tax system has become a top priority. This paper studies the property tax system from the legal point of view, explores the construction of the property tax legal system, hoping to provide legal basis and guarantee for the introduction of property tax, and can provide some reference for its theoretical research and practical operation, and finally realize the perfection and healthy development of the real estate tax system. After expounding the related theories of property tax and objectively analyzing the present situation of real estate tax system in our country and the disadvantages of its retention link, this paper puts forward the necessity and significance of levying property tax. In order to make the legal system of property tax in China more scientific, reasonable and in line with the current international practice, this paper introduces in detail the property tax system in foreign countries and other regions, summarizes its successful experience, and finally puts forward the construction ideas of the legal system of property tax in China, and formulates the relevant supporting measures and systems, so as to provide a good operating environment for property tax and make it more perfect. From design to implementation, the legal system of property tax will go through a complex process, which needs the cooperation of various departments in order to constantly improve. Therefore, the property tax reform should be carried out step by step, in stages and methodically. Through continuous exploration and practice, the property tax system can live up to the expectations of the public and achieve its function and value.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D922.22;F812.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前6條

1 張珊;我國物業(yè)稅立法問題研究[D];華中科技大學(xué);2010年

2 劉存艷;量能課稅原則在我國稅制建設(shè)中的適用性研究[D];哈爾濱工程大學(xué);2009年

3 賀媛媛;我國物業(yè)稅制度研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2010年

4 任少華;中國開征房地產(chǎn)保有稅的可行性研究[D];山西財經(jīng)大學(xué);2010年

5 蘇超;物業(yè)稅開征法律問題研究[D];山西財經(jīng)大學(xué);2011年

6 柳龍飛;量能課稅原則下我國房產(chǎn)稅的征收[D];山東科技大學(xué);2011年

本文編號：2507149