本文選題：房產(chǎn)稅　切入點：試點　出處：《西南財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來,我國經(jīng)濟逐步從計劃經(jīng)濟向市場經(jīng)濟過度,我國的城市住房也逐步從國有的福利分房制度變?yōu)樗接匈I房制度。從中國的住房市場改革以后,房地產(chǎn)市場得到了飛速發(fā)展,房地產(chǎn)市場的繁榮也帶動了上下游產(chǎn)業(yè)的發(fā)展,不斷地推動我國國內(nèi)生產(chǎn)總值的快速增長。房地產(chǎn)市場的繁榮也帶來了愈來愈多的問題,房價已經(jīng)成為中國經(jīng)濟的一把雙刃劍。房地產(chǎn)市場的巨大變化,已經(jīng)使得最初的房產(chǎn)稅已經(jīng)不能適應(yīng)當(dāng)前的形勢。所以從2011年初開始,國務(wù)院在上海和重慶正式開始嘗試新的房產(chǎn)稅。這表明我國開始對房產(chǎn)稅進行改革。這一稅種跟營業(yè)稅這些規(guī)范的稅種來比較,存在許多不完善和成熟的地方。所以在其要正式推出之際,必須要考慮到其對我國經(jīng)濟的影響,特別是對我國房地產(chǎn)市場的影響。由于中國經(jīng)濟現(xiàn)狀處于一個轉(zhuǎn)型期,在經(jīng)濟形勢不再像以前那么保持高速增長的情況下,我們勢必要警惕任何的政策會對經(jīng)濟帶來負面的影響。那么本文就具有非常重要的研究意義。在房產(chǎn)稅正式推出之前,政府必須對這個政策推出后所達到的經(jīng)濟效果進行預(yù)估和整體評價。本論文研究房產(chǎn)稅試點的背景、意義及其以后正式推出之后對對各主要利益主體的影響。 本文從房產(chǎn)稅的相關(guān)知識,問題提出的背景和意義,上海、重慶實行的房產(chǎn)稅改革試點為切入點,分析試點過程中存在的問題,繼而研究房產(chǎn)稅對經(jīng)濟的影響。文章的第一個部分,闡述了文章的研究背景和研究意義,國外對房產(chǎn)稅的研究綜訴,再講了文章的研究方法。第二個部分講房產(chǎn)稅的基本情況。第三個部分,主要講上海、重慶試點所存在的問題。第四部分,主要講國外房產(chǎn)稅及經(jīng)驗借鑒。第五個部分講正式推出房產(chǎn)稅可能對我國經(jīng)濟的影響。第六個部分,闡述一些自己關(guān)于房產(chǎn)稅的對策研究。
[Abstract]:Since the reform and opening up, China's economy has gradually shifted from a planned economy to a market economy, and the urban housing system in China has gradually changed from a state-owned welfare housing division system to a private housing purchase system. After the reform of China's housing market, With the rapid development of the real estate market, the prosperity of the real estate market has also led to the development of upstream and downstream industries, continuously promoting the rapid growth of China's GDP. The prosperity of the real estate market has also brought more and more problems. Housing prices have become a double-edged sword of China's economy. The huge changes in the real estate market have made the initial property tax unable to adapt to the current situation. So since early 2011, The State Council has officially begun to try new property taxes in Shanghai and Chongqing. This shows that China is beginning to reform the property tax. This tax is compared to the sales tax, which is a standard tax. There are many imperfections and matures. Therefore, when it is to be formally introduced, it is necessary to take into account its impact on the economy of our country, especially on the real estate market of our country. Since the present economic situation of China is in a period of transition, Since the economic situation is no longer as high as it used to be, we are bound to be wary of any policy that will have a negative impact on the economy. So this article has a very important research significance. Before the property tax is officially introduced, The government must estimate and evaluate the economic effect of the policy. This paper studies the background and significance of the real estate tax trial and its impact on the main stakeholders after the introduction of the policy. This paper analyzes the problems existing in the process of real estate tax from the perspective of the relevant knowledge, background and significance of the questions raised, and the pilot reform of real estate tax implemented in Shanghai and Chongqing. The first part of the article expounds the research background and significance of the article, the foreign research on the property tax comprehensive lawsuit, the first part of the article describes the research background and significance of the article. The second part is about the basic situation of property tax. The third part is mainly about the problems existing in Shanghai and Chongqing pilot projects. Part 4th, The fifth part is about the possible impact of the introduction of real estate tax on China's economy. The sixth part describes some of their own research on the countermeasures of real estate tax.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F299.23

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