本文選題：個人房產(chǎn)稅 + 保有環(huán)節(jié)�。� 參考：《蘇州大學》2014年碩士論文

【摘要】：2011年1月，上海、重慶宣布啟動房產(chǎn)稅改革試點，開始對個人住房征收房產(chǎn)稅。我國現(xiàn)行的房產(chǎn)稅執(zhí)行依據(jù)是1986年國務院發(fā)布的《中華人民共和國房產(chǎn)稅暫行條例》，其中，個人擁有的非營業(yè)用房產(chǎn)（即個人居住用房）享受免稅政策。進入新時期以來，我國居民可支配收入水平得到持續(xù)提高，加上住房制度的不斷深化，房產(chǎn)已成為我國居民財富的重要組成部分。但是，除了持續(xù)增長的剛性自住需求，我國的房地產(chǎn)市場還充斥著大量的投資、投機需求，而個人居住房產(chǎn)保有環(huán)節(jié)的零稅負使得富余資金的擁有者用很小的成本就能夠囤積多套房產(chǎn)，并借助受房產(chǎn)增值再次累積財富。這無疑加劇了我國的貧富分化程度，影響社會經(jīng)濟的和諧發(fā)展。上海、重慶的個人房產(chǎn)稅的出臺，應該可以說是我國房產(chǎn)稅改革進程上的重要舉措。但令人遺憾的是，房產(chǎn)稅試點方案運行三年多以來，取得的成效卻不盡人意。 通過對兩個試點城市房產(chǎn)稅細則的分析、比較，我們發(fā)現(xiàn)，試點城市房產(chǎn)稅稅制要素設計上偏離了財產(chǎn)稅屬性，并非國際通行意義上的房產(chǎn)稅。表現(xiàn)在將絕大多數(shù)存量房排除在征稅范圍之外，并采用歷史成交價作為征稅依據(jù)。而正是這樣的制度設計，使得人們質(zhì)疑：這是否只是國家為了抑制房價的飆升而采取的權宜之計。 十八屆三中全會提出，要“加快房地產(chǎn)稅立法并適時推進改革”。這說明，個人房產(chǎn)保有稅在全國推開實屬大勢所趨。但并不意味著是將試點城市的經(jīng)驗簡單加以修改和復制，而是要在認識房產(chǎn)稅性質(zhì)的基礎上，，建立起現(xiàn)代化的房產(chǎn)稅稅制體系。而個人房產(chǎn)稅的改革，首要的意義在于完善我國的稅制體系并為地方財政提供穩(wěn)定的收入來源。其次則是更好地發(fā)揮財產(chǎn)稅調(diào)節(jié)收入分配差距的作用。 他山之石可以攻玉。很多國家已經(jīng)建立起了完善的個人房產(chǎn)保有稅體系，并在房地產(chǎn)評估、稅收征收管理方面積累了豐富的經(jīng)驗。這些都對我國建立現(xiàn)代化的個人房產(chǎn)保有稅體系有著積極的指導意義，本文也將對此進行分析與總結。 除了理論分析、現(xiàn)實分析和經(jīng)驗借鑒，筆者還提出了對我國個人房產(chǎn)保有稅制度設計及配套措施的基本構想。當然，個人房產(chǎn)保有稅的改革是一場攻堅戰(zhàn)，但只要把握好房產(chǎn)稅的財產(chǎn)稅性質(zhì)，明確其改革的目標，并克服利益集團的阻撓，就能在深化房產(chǎn)稅改革問題上，交出令民眾滿意的答卷。
[Abstract]:In January 2011, Chongqing, Shanghai, announced the launch of a real estate tax reform pilot, the introduction of personal housing tax.The current implementation of real estate tax in China is based on the interim regulations of the people's Republic of China on property tax issued by the State Council in 1986.Since entering the new period, the level of disposable income of Chinese residents has been continuously improved, and the housing system has been deepened constantly, the real estate has become an important part of the wealth of Chinese residents.However, in addition to the growing demand for rigid self-housing, the real estate market in our country is also flooded with a large amount of investment and speculative demand.And the zero tax burden of personal housing retention allows the owners of surplus funds to hoard multiple homes at very small cost and to accumulate wealth again with the help of the appreciation of the property.This undoubtedly intensifies our country rich-poor differentiation degree, affects the social economy harmonious development.The introduction of personal property tax in Shanghai and Chongqing should be said to be an important measure in the reform process of property tax in China.Unfortunately, for more than three years, the property tax pilot scheme has not been working very well.By analyzing the detailed rules of real estate tax in two pilot cities, we find that the design of the elements of the tax system deviates from the property tax attribute and is not the property tax in the sense of international usage.This is manifested in the exclusion of most of the stock houses from the scope of taxation, and the use of historical transaction prices as the basis for taxation.It is the design of the system that makes people wonder whether this is only a stopgap measure taken by the state to curb soaring house prices.The third Plenary session of the 18 th Central Committee, to "speed up real estate tax legislation and timely promotion of reform."This shows that the personal property tax is pushed across the country is a general trend.However, it does not mean that the experience of the pilot cities should be simply revised and copied, but that the modern real estate tax system should be established on the basis of understanding the nature of the property tax.The reform of personal property tax is of primary significance in perfecting our tax system and providing a stable source of income for local finance.The second is to better play the role of property tax to adjust the income distribution gap.The stone of another mountain can attack the jade.Many countries have established a sound personal property tax system, and have accumulated rich experience in real estate assessment, tax collection and management.All of these have positive guiding significance to the establishment of modern personal real estate tax system in China, and this paper will also analyze and summarize it.In addition to theoretical analysis, practical analysis and experience, the author also puts forward the basic ideas of the design and supporting measures of the personal real estate tax system in China.Of course, the reform of personal property tax is a tough battle, but as long as we grasp the property tax nature of the property tax, clarify its reform objectives, and overcome the obstruction of interest groups, we can deepen the property tax reform.Hand in a reply to the satisfaction of the people.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.23;F812.42

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