本文關(guān)鍵詞：規(guī)范城市房屋租賃與計(jì)稅租金的理論與實(shí)證研究　出處：《東北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：近幾年,隨著城市化進(jìn)程加快,城市流動(dòng)人口增多,我國(guó)房地產(chǎn)二、三級(jí)市場(chǎng)發(fā)展速度逐步遞增。雖然房屋租賃管理已逐步進(jìn)入規(guī)范化、制度化的管理軌道,但在房屋租賃的過(guò)程中暴露出來(lái)的問(wèn)題卻未見(jiàn)減少,所帶來(lái)諸如相關(guān)的法律法規(guī)、管理制度、計(jì)稅租金、租賃稅等社會(huì)問(wèn)題受到人們的高度關(guān)注。因此,加強(qiáng)房屋租賃市場(chǎng)的建設(shè)、管理和監(jiān)督勢(shì)在必行。本文首先基于房地產(chǎn)市場(chǎng)、房屋租金及房地產(chǎn)市場(chǎng)相關(guān)稅收的含義及組成等相關(guān)理論,并通過(guò)歸納整理近幾年沈陽(yáng)房地產(chǎn)一、二、三級(jí)市場(chǎng)的數(shù)據(jù)以及相關(guān)文獻(xiàn)的比較研究,分析我國(guó)(以沈陽(yáng)為例)房屋租賃與房地產(chǎn)市場(chǎng)及房地產(chǎn)業(yè)稅收的關(guān)聯(lián)性,并分別提出房地產(chǎn)各級(jí)市場(chǎng)和稅收方面現(xiàn)存在的問(wèn)題。而后在房屋租賃中心與地稅局現(xiàn)有計(jì)稅租金標(biāo)準(zhǔn)基礎(chǔ)上,通過(guò)與保障性住房的租金對(duì)比,利用房地產(chǎn)評(píng)估中的市場(chǎng)比較法和收益還原法測(cè)算、評(píng)估,綜合取舍測(cè)得現(xiàn)有商品房租金標(biāo)準(zhǔn),并包含對(duì)執(zhí)行計(jì)稅租金、申報(bào)價(jià)、租金評(píng)估價(jià)等標(biāo)準(zhǔn)的說(shuō)明與建議。最后,建立居住用房屋租賃計(jì)稅租金標(biāo)準(zhǔn)(修訂)擬案,為地稅局和房屋租賃中心在今后工作中作以參考。并分別從政府、中介、自然人的角度,對(duì)未來(lái)的房地產(chǎn)市場(chǎng)怎樣規(guī)范化管理提出指導(dǎo)性的意見(jiàn)和建議,以促進(jìn)房屋租賃市場(chǎng)健康發(fā)展。
[Abstract]:In recent years, with the acceleration of urbanization and the increase of urban floating population, the development of the two or three level market of real estate in China is increasing gradually. Although the rental management has gradually entered the standardization and institutionalization of the management of the track, but exposed in the process of rental housing in the problem has not been reduced, brought about by the laws and regulations, management system, tax rent, rental tax and other related social problems such as the subject to people's attention. Therefore, it is imperative to strengthen the construction, management and supervision of the housing rental market. Based on the meaning and composition of the theory of real estate market, rental housing and real estate market related tax, and through comparative study summed up in recent years, Shenyang real estate one or two, three market data and related literature, analysis of China's (Shenyang for example) Association of rental housing and real estate market and the real estate tax, and then put forward the real estate market levels and tax problems. Then in the housing rental center and the Local Taxation Bureau of the existing rental tax on the basis of the standard, by contrast with the rent affordable housing, the real estate appraisal in the market comparison approach and income reduction calculation, evaluation, comprehensive choice of measured existing commercial housing rent standards, and contain instructions and suggestions for the implementation of the tax, rent, price rent assessment standard. Finally, the paper establishes the renting rent standard for residential rental housing (Revised), which is a reference for the land tax bureau and the housing rental center in the future work. From the perspective of government, intermediaries and natural persons, it puts forward some suggestions and suggestions for future standardized management of the real estate market, so as to promote the healthy development of the housing rental market.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.23
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本文編號(hào)：1345358