【摘要】：近幾年來(lái),我國(guó)房地產(chǎn)行業(yè)發(fā)展迅速,導(dǎo)致與其相配套的房產(chǎn)稅收法律制度已經(jīng)不能適應(yīng)其發(fā)展的速度,對(duì)房產(chǎn)稅收法律制度的改革已經(jīng)迫在眉睫。研究先進(jìn)國(guó)家稅制改革經(jīng)驗(yàn),對(duì)我國(guó)未來(lái)房產(chǎn)稅改革的方向和發(fā)展路徑具有一定的指導(dǎo)意義。美國(guó)房產(chǎn)稅收法律制度中存在著稅負(fù)過(guò)重、政府對(duì)其過(guò)度依賴、沒有充分發(fā)揮調(diào)整貧富差距的作用以及其征管成本居高不下等問題。針對(duì)這些問題,美國(guó)進(jìn)行了全面的改革,包括不斷減少房產(chǎn)稅的稅負(fù)及其在財(cái)政收入中所占的比例;建立以從價(jià)計(jì)征為基礎(chǔ)的評(píng)估體系,綜合運(yùn)用高科技手段,使評(píng)估趨向準(zhǔn)確、高效;在單一的比例稅率上對(duì)不同類型房產(chǎn)適用不同稅率,增強(qiáng)調(diào)節(jié)貧富差距的作用;不斷豐富、完善稅收優(yōu)惠政策體系;進(jìn)一步簡(jiǎn)化房產(chǎn)稅收的各項(xiàng)程序,加強(qiáng)稅務(wù)人員隊(duì)伍的建設(shè),從而減低征收管理的成本。美國(guó)對(duì)于房產(chǎn)稅收法律制度的一系列改革對(duì)中國(guó)房產(chǎn)稅收制度的建設(shè)具有重要的啟示和借鑒意義。在征稅對(duì)象方面我國(guó)可以進(jìn)一步擴(kuò)大房產(chǎn)稅的征稅范圍;在計(jì)稅依據(jù)方面可以從現(xiàn)在的房產(chǎn)原值改為評(píng)估價(jià)值,建立一套完整的評(píng)估機(jī)制;在稅收優(yōu)惠方面,制定針對(duì)個(gè)人居民住房的優(yōu)惠政策,保障低收入人群的居住權(quán)利;在稅收征管方面,進(jìn)一步加強(qiáng)法律法規(guī)的實(shí)施以及對(duì)違法行為的強(qiáng)制執(zhí)行力度。我國(guó)現(xiàn)有房產(chǎn)稅制度改革不是一朝一夕就能完成的工作,這一改革關(guān)系著居民個(gè)人、地方政府和整個(gè)社會(huì)的發(fā)展和利益變動(dòng)。因此,對(duì)于國(guó)外的先進(jìn)經(jīng)驗(yàn)要在分析的基礎(chǔ)上,結(jié)合我國(guó)具體經(jīng)濟(jì)制度和社會(huì)發(fā)展環(huán)境研究是否可以落實(shí)以及怎么落實(shí)的問題,而不是盲目的照搬照抄這些經(jīng)驗(yàn)。只有不斷探索房產(chǎn)稅改革的路徑和方法,才能深入推動(dòng)房產(chǎn)稅制度的優(yōu)化和改進(jìn),對(duì)我國(guó)社會(huì)主義建設(shè)發(fā)揮其應(yīng)有的作用。
[Abstract]:In recent years, China's real estate industry has developed rapidly, resulting in the matching property tax legal system has been unable to adapt to the speed of its development, the reform of the real estate tax legal system is imminent. The research on the experience of tax reform in advanced countries has certain guiding significance for the direction and development path of property tax reform in our country in the future. In the legal system of real estate tax in the United States, the tax burden is too heavy, the government is over-dependent on it, the role of adjusting the gap between the rich and the poor has not been brought into full play, and the cost of collection and management has remained high. In response to these problems, the United States has carried out comprehensive reforms, including reducing the tax burden on property taxes and their share of fiscal revenue; To establish an evaluation system based on ad valorem, to make the evaluation more accurate and efficient by comprehensive use of high-tech means, to apply different tax rates to different types of real estate in a single proportional tax rate, and to strengthen the role of adjusting the gap between rich and poor. Enrich continuously, perfect the system of preferential tax policy, further simplify the procedures of real estate tax, strengthen the construction of tax personnel, thus reduce the cost of collection and management. A series of reforms to the legal system of real estate tax in the United States have important implications for the construction of the real estate tax system in China. In the aspect of tax object, our country can further expand the scope of real estate tax, change the tax basis from the original value of real estate to the evaluation value, and establish a complete evaluation mechanism. In the aspect of tax preference, we should formulate preferential policies for the housing of individual residents to protect the housing rights of low-income people; in the aspect of tax collection and administration, we should further strengthen the enforcement of laws and regulations and the enforcement of illegal acts. The reform of the current property tax system in China is not a work that can be completed overnight. This reform is related to the development and change of interests of individual residents, local governments and the whole society. Therefore, on the basis of the analysis of foreign advanced experience, we should study whether or not we can implement and how to carry out our country's specific economic system and social development environment, instead of blindly copying these experiences. Only by exploring the path and method of the property tax reform can we promote the optimization and improvement of the property tax system and play its due role in the socialist construction of our country.
【學(xué)位授予單位】：云南財(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)】：F817.12;F299.712

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