【摘要】：我國住房商品化改革后,房地產(chǎn)市場迎來了發(fā)展高峰期。這主要是因為經(jīng)濟迅速發(fā)展,人民生活水平不斷提高。同時,房屋的市場屬性越來越突顯,人們對住房的需求開始從保值向增值變化。不斷激增的投機需求導(dǎo)致了不斷上升的房價,房地產(chǎn)市場得到迅速發(fā)展,然而也逐漸呈現(xiàn)偏離理性的增長趨勢。近年來國務(wù)院出臺各類政策打擊房價激增,包括限購、限貸等,但是均沒有達到比較理想的效果。于是,社會公眾把厚望寄予房地產(chǎn)稅收制度的建設(shè),希望借助稅收的力量讓房地產(chǎn)市場回歸理性。我國自2003年的物業(yè)稅改革開始,在房地產(chǎn)稅制建設(shè)道路上不斷進行著嘗試。從2011年的滬、渝房產(chǎn)稅試點,到后來不斷推進的房地產(chǎn)稅立法,然而都未能收到預(yù)期效果。因此,我們迫切需要對現(xiàn)行的房產(chǎn)稅試點政策進行剖解,了解這些試點方案存在的問題,以避免在新一輪的房地產(chǎn)稅制改革中重蹈覆轍。同時,由于我們國家房地產(chǎn)稅收制度相對起步較晚,水平落后,學(xué)習(xí)其他國家的房地產(chǎn)稅收制度以取其精華也是非常必要的。本文基于上述研究背景,通過對滬、渝試點方案的詳細剖析,并借鑒其他國家房地產(chǎn)稅收制度的成功經(jīng)驗,進而提出完善我國的房地產(chǎn)稅收制度的對策建議,促進我國房地產(chǎn)市場的健康持續(xù)發(fā)展,助力現(xiàn)代財稅制度建設(shè)。本文分為五個部分,首先對若干與房地產(chǎn)稅相關(guān)的概念進行比較,并界定本文所討論的房地產(chǎn)稅的內(nèi)涵;第二部分從房地產(chǎn)稅一般功能方面考察滬、渝房產(chǎn)稅的試點效果;第三部分從政策層面對滬、渝房產(chǎn)稅試點效果進行剖析;第四部分是借鑒其他國家的房地產(chǎn)稅收制度建設(shè)經(jīng)驗;第五部分結(jié)合滬、渝房產(chǎn)稅試點經(jīng)驗和其他國家稅制建設(shè)經(jīng)驗,為我國建設(shè)完善的房地產(chǎn)稅收制度提出建議,助力房地產(chǎn)稅稅收制度的出臺。本文通過研究得出如下結(jié)論:滬、渝試點的房產(chǎn)稅政策未能實現(xiàn)房地產(chǎn)稅的一般功能與其功能定位不清晰、稅制要素設(shè)計不合理有很大聯(lián)系,我國在進行新一輪房地產(chǎn)稅制建設(shè)時,要更加注意細節(jié)的設(shè)計,借鑒其他國家的先進房地產(chǎn)稅制建設(shè)經(jīng)驗,在立法層次、征稅目的、稅制要素選擇、配套措施完善等方面做出改進。
[Abstract]:After our country housing commercialization reform, the real estate market ushered in the development peak period. This is mainly because the rapid economic development, the people's living standards continue to improve. At the same time, the market attribute of housing is more and more prominent, people's demand for housing begins to change from keeping value to increasing value. Soaring speculative demand has led to rising house prices and the rapid development of the real estate market, but also gradually showing a deviation from the rational trend of growth. In recent years, the State Council has introduced various policies to crack down on the surge in house prices, including purchase restrictions and loan restrictions, but none of them have achieved the desired results. Therefore, the public places great hopes on the construction of real estate tax system, hoping to make the real estate market return to rationality with the help of tax power. Since the property tax reform in 2003, China has been trying to build the real estate tax system. From the Shanghai and Chongqing real estate tax pilot in 2011 to the continued promotion of real estate tax legislation, however, failed to achieve the desired results. Therefore, we urgently need to understand the current housing tax pilot policy, understand the problems of these pilot schemes, in order to avoid a new round of real estate tax reform repeat the same mistakes. At the same time, because our country's real estate tax system starts relatively late, the level is backward, it is very necessary to study the real estate tax system of other countries to take its essence. Based on the above research background, through the detailed analysis of the pilot scheme of Shanghai and Chongqing, and drawing on the successful experience of other countries' real estate tax system, this paper puts forward the countermeasures and suggestions to perfect the real estate tax system of our country. Promote the healthy and sustainable development of China's real estate market, help the construction of modern fiscal and taxation system. This paper is divided into five parts. Firstly, it compares some concepts related to real estate tax, and defines the connotation of real estate tax discussed in this paper. The third part is to analyze the effect of Shanghai and Chongqing real estate tax from the policy level, the fourth part is to draw lessons from the experience of other countries' real estate tax system construction. The fifth part combines the experience of Shanghai and Chongqing real estate tax pilot and other countries' tax system construction experience, put forward suggestions for our country to build a perfect real estate tax system, and help the introduction of real estate tax system. The conclusion of this paper is as follows: the general function of the real estate tax policy in Shanghai and Chongqing is not clear and its function is not clear, and the design of the tax system elements is not reasonable, there is a great relationship between the property tax policy in Shanghai and Chongqing, and the unreasonable design of the tax system elements. In the new round of real estate tax system construction, our country should pay more attention to the design of details, draw lessons from other countries' advanced real estate tax system construction experience, in the legislative level, tax purpose, tax elements selection, Complete measures to improve and other aspects to make improvements.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2018
【分類號】：F299.23;F812.42

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