本文關(guān)鍵詞：我國(guó)房產(chǎn)稅存在的問(wèn)題及對(duì)策研究　出處：《山西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，房地產(chǎn)行業(yè)已經(jīng)成為我國(guó)的經(jīng)濟(jì)支柱產(chǎn)業(yè)，相關(guān)的房地產(chǎn)稅收也成了財(cái)政收入的主要來(lái)源。隨著房地產(chǎn)市場(chǎng)的不斷繁榮和普遍性的房?jī)r(jià)上漲，房產(chǎn)稅也成為維護(hù)房地產(chǎn)市場(chǎng)穩(wěn)定，抑制房?jī)r(jià)的重要手段，房產(chǎn)稅在一國(guó)的社會(huì)經(jīng)濟(jì)發(fā)展過(guò)程中發(fā)揮著重要的作用。在完善的房地產(chǎn)稅收制度下，房產(chǎn)稅能為地方政府提供穩(wěn)定的可持續(xù)的財(cái)政收入，有效地抑制房?jī)r(jià)上漲，促進(jìn)我國(guó)房地產(chǎn)業(yè)的和諧發(fā)展。開(kāi)征房產(chǎn)稅是房地產(chǎn)市場(chǎng)的重大制度建設(shè)措施，是房地產(chǎn)市場(chǎng)的一個(gè)自動(dòng)穩(wěn)定器，對(duì)完善房地產(chǎn)市場(chǎng)有著重要的意義，能促進(jìn)住房?jī)r(jià)格逐漸趨于理性水平，減少房地產(chǎn)泡沫，達(dá)到穩(wěn)定房地產(chǎn)市場(chǎng)的作用，進(jìn)而實(shí)現(xiàn)我國(guó)經(jīng)濟(jì)的健康發(fā)展。 目前我國(guó)征收房產(chǎn)稅的主要依據(jù)是1986年9月國(guó)務(wù)院頒布的《中華人民共和國(guó)房產(chǎn)稅暫行條例》，規(guī)定了我國(guó)房產(chǎn)稅的征收范圍、納稅人、稅基、稅率以及稅收優(yōu)惠等政策。就實(shí)際的實(shí)施情況看，我國(guó)的房產(chǎn)稅存在著征收范圍窄、稅率設(shè)置不靈活、立法不健全等諸多問(wèn)題。因此，隨著2011年初同意部分城市進(jìn)行房產(chǎn)稅改革試點(diǎn)，上海、重慶宣布從2011年1月28日起開(kāi)征房產(chǎn)稅。兩市房產(chǎn)稅政策各有優(yōu)劣，相比之下，，重慶模式的征收對(duì)象包括存量住房，對(duì)房?jī)r(jià)的影響比較明顯，上海的房地產(chǎn)市場(chǎng)影響因素比較復(fù)雜，房產(chǎn)稅占財(cái)政收入的比例很少。由于兩市房產(chǎn)稅試點(diǎn)的改革力度較小，實(shí)際的執(zhí)行效果也沒(méi)有達(dá)到開(kāi)征房產(chǎn)稅的目的，與政策制定要實(shí)現(xiàn)的結(jié)果存在差距，不利于房產(chǎn)稅在全國(guó)范圍內(nèi)有效的征收，但為全國(guó)范圍內(nèi)其他城市房產(chǎn)稅改革再試點(diǎn)提供了有利地借鑒。 本文通過(guò)回顧房產(chǎn)稅的歷史和發(fā)展概況，分析了我國(guó)房產(chǎn)稅現(xiàn)狀和現(xiàn)階段存在的問(wèn)題；在理論分析后對(duì)房產(chǎn)稅在上海、重慶試點(diǎn)進(jìn)行實(shí)證分析，對(duì)兩市的試點(diǎn)政策進(jìn)行了比較，對(duì)房產(chǎn)稅的實(shí)施效果進(jìn)行評(píng)價(jià)；在住房市場(chǎng)快速發(fā)展的今天，闡述了開(kāi)征房產(chǎn)稅對(duì)地方政府、居民個(gè)人的影響，并結(jié)合上海、重慶房產(chǎn)稅試點(diǎn)的最新數(shù)據(jù)，分析了開(kāi)征房產(chǎn)稅對(duì)我國(guó)住房市場(chǎng)的影響；最后總結(jié)典型國(guó)家房產(chǎn)稅對(duì)我國(guó)的啟示，結(jié)合全文提出解決我國(guó)房產(chǎn)稅問(wèn)題的對(duì)策建議，提出要構(gòu)建科學(xué)合理的房產(chǎn)稅稅制和完善相關(guān)的配套制度。
[Abstract]:With the continuous development of the socialist market economy, the real estate industry has become the mainstay industry of China's economy, the real estate tax has become a major source of revenue. With the increasing prosperity of the real estate market and universal housing prices, property tax has become the maintenance of the stability of the real estate market, an important means to curb prices the real estate tax, plays an important role in a country's social and economic development. In the improvement of the real estate tax system, property tax can provide a stable and sustainable fiscal revenue for local governments, effectively curb rising prices, and promote the harmonious development of China's real estate industry. The real estate tax is a major measure system the construction of the real estate market, is an automatic stabilizer of the real estate market, it is of great significance to improve the real estate market, to promote housing prices gradually tends to a rational level, reduce the The real estate bubble can stabilize the real estate market, and then realize the healthy development of our country's economy.
Based on the current China's property tax is in September 1986 the State Council promulgated the "Provisional Regulations of People's Republic of China real estate tax > defines our property tax levy scope, taxpayer, tax base, tax rate and tax preferential policies. On the implementation of the actual view, China's real estate tax levy has narrow tax rate setting flexible legislation is not perfect and so many problems. Therefore, with the beginning of 2011 to carry out part of the city property tax reform pilot, Shanghai, Chongqing announced that from January 28, 2011 the property tax levy of property tax policy. The two cities have their own advantages and disadvantages, in contrast, the Chongqing model of the collection of objects including the stock of housing, the impact on prices is more obvious, the real factors the impact of Shanghai's real estate market is more complex, the property tax accounted for the proportion of fiscal revenue. Since the reform of two little pilot property tax is small, the actual effect of the implementation is not The purpose of levying property tax is to have a gap with the result of policy making, which is not conducive to the effective levy of property tax in the whole country, but it provides a beneficial reference for the pilot reform of the property tax in other cities throughout the country.
This paper reviewed the history and development of the real estate tax, analyzes the status quo of China's real estate tax and the problem of the present stage; after the theoretical analysis of the real estate tax in Shanghai, Chongqing pilot empirical analysis, pilot policy of two city were compared to evaluate the effect of the rapid development in the property tax; the housing market today, expounds the introduction of property tax to the local government, the influence of individual citizens, and combined with the latest data of Shanghai, Chongqing property tax pilot, analyzes the impact of the housing property tax on the housing market in China; finally summarizes some typical countries real estate tax in our country, combined with the proposed suggestions to solve the problem the property tax in our country, put forward to construct and perfect the scientific and reasonable property tax related system.

【學(xué)位授予單位】：山西財(cái)經(jīng)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;F812.42

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