發(fā)布時間：2018-11-16 07:15

【摘要】：我國分稅制改革以來,地方稅稅種繁雜,征管難度大。隨著營業(yè)稅改征增值稅在全國范圍的推進,地方稅種越來越少,占地方財政收入的比重也越來越小。地方稅的各個稅種中,缺乏對地方財力具有決定性影響且長期收入穩(wěn)定的主體稅種。由于房產(chǎn)稅的稅源充足穩(wěn)定,稅基也具有地域性和普遍性,在國外被很多國家視為地方政府的重要收入來源,甚至作為地方主體稅種。除此之外,房產(chǎn)稅還具有公平收入分配和調(diào)控房價的功能。但我國的房產(chǎn)稅一直以來只對經(jīng)營性房產(chǎn)征稅,稅基較小,且不具備一般財產(chǎn)稅的屬性,無法調(diào)節(jié)收入分配。然而,2011年1月28日上海市和重慶市正式啟動對個人住宅房產(chǎn)稅的改革試點工作,使我國的財產(chǎn)稅缺位狀況發(fā)生了改變。個人住宅房產(chǎn)稅的改革關(guān)系著地方稅制的構(gòu)建、居民購房環(huán)境的改變和收入分配的調(diào)節(jié)。本文首先介紹了房產(chǎn)稅的籌集財政收入、調(diào)節(jié)收入分配和調(diào)控房價的三大功能的原理和作用機制,并結(jié)合我國國情分析了我國的房產(chǎn)稅的功能應(yīng)定位應(yīng)該以籌集財政收入為主,調(diào)節(jié)收入分配和調(diào)控房價為輔。接著,對上海和重慶個人住宅房產(chǎn)稅改革試點的方案進行了比較,結(jié)合三大功能分析了試點改革的效果。本文認為當前的試點改革基本只對增量房產(chǎn)征收房產(chǎn)稅,不利于稅收公平,且稅基小、稅率低、免征范圍較大,無法充分發(fā)揮房產(chǎn)稅的三大功能,因此個人住宅房產(chǎn)稅的改革方向應(yīng)該考慮將存量房產(chǎn)納入征稅范圍。為確定進行存量房產(chǎn)改革后的房產(chǎn)稅收入影響,本文采用六檔稅率、三檔人均免稅面積,對2010年北京、上海、重慶三個城市改革后的房產(chǎn)稅收入進行了測算。測算結(jié)果說明,改革后的房產(chǎn)稅有較強的籌集財政收入的作用,但暫時無法成為地方主體稅種。改革后的財政增收效應(yīng)在經(jīng)濟發(fā)展程度不同的地區(qū)效果不同,主要原因是發(fā)達地區(qū)房價高,且購房自住的比例較低,因而免稅比例較小,稅基較大。測算結(jié)果肯定了改革后的房產(chǎn)稅在籌集財政收入方面的作用,為了以財政收入功能為基礎(chǔ),更好的發(fā)揮房產(chǎn)稅在調(diào)節(jié)收入分配和房價上的作用,本文在最后提出了幾點政策建議。一是稅制設(shè)計應(yīng)堅持“寬稅基、低稅率”的原則,建議采用0.8%-1.2%的稅率水平,設(shè)定30-40平方米的人均免稅面積；二是改革對存量房征稅,必須健全房屋產(chǎn)權(quán)登記制度和完善房產(chǎn)價值評估體系；三是將地方政府獲得的房產(chǎn)稅收入全部投入保障房的建設(shè),以此同時發(fā)揮房產(chǎn)稅的調(diào)節(jié)收入分配和調(diào)控房價功能。
[Abstract]:Since the reform of China's tax distribution system, local taxes are complicated and difficult to collect and manage. With the promotion of business tax reform and value-added tax, local taxes are becoming less and less, accounting for a smaller proportion of local fiscal revenue. Among all kinds of local taxes, there is a lack of main tax which has decisive influence on local financial resources and stable income for a long time. Because the tax source of property tax is sufficient and stable, the tax base is also regional and universal, so it is regarded as an important source of income for local government in many countries, even as the main tax type of local government. In addition, the property tax has a fair income distribution and control of housing prices. However, the property tax of our country has been taxing only the operating property, the tax base is relatively small, and it does not have the property of general property tax, so it can not adjust the income distribution. However, on January 28, 2011, Shanghai and Chongqing officially started the pilot reform of personal housing property tax, which changed the absence of property tax in China. The reform of personal housing property tax is related to the construction of local tax system, the change of residential housing environment and the adjustment of income distribution. This paper first introduces the principle and mechanism of the three functions of raising financial revenue, regulating income distribution and regulating house price, and analyzes the function of property tax in our country according to the situation of our country. Adjustment of income distribution and regulation of housing prices are complementary. Then, the author compares the pilot scheme of Shanghai and Chongqing personal residence property tax reform, and analyzes the effect of the pilot reform in combination with the three major functions. This paper holds that the current pilot reform only collects real estate tax on incremental real estate, which is not conducive to tax fairness, and the tax base is small, the tax rate is low, the scope of exemption is large, and the three functions of property tax cannot be brought into full play. Therefore, the reform direction of the personal housing tax should consider taxing the stock property. In order to determine the impact of the real estate tax revenue after the stock property reform, this paper uses the six tax rates and the per capita tax-free area of the third class to calculate the real estate tax income after the reform of Beijing, Shanghai and Chongqing in 2010. The results show that the property tax after the reform has a strong role in raising financial revenue, but it can not become the local main tax category for the time being. The effect of fiscal income increase after reform is different in areas with different levels of economic development. The main reason is that the housing prices in developed areas are high, and the proportion of house purchase and self-occupation is low, so the tax exemption ratio is smaller and the tax base is larger. The calculated results confirm the role of the property tax after the reform in raising financial revenue. In order to play a better role in regulating income distribution and house prices on the basis of the function of fiscal revenue, At the end of this paper, some policy suggestions are put forward. First, the design of the tax system should adhere to the principle of "broad tax base, low tax rate", it is suggested that the tax rate level of 0.8-1.2% should be adopted, and the per capita duty-free area of 30-40 square meters should be set; The second is to reform the tax on the stock of housing, we must improve the housing property rights registration system and improve the property value evaluation system; The third is to put all the property tax income obtained by local government into the construction of indemnificatory apartment, so as to bring into play the function of adjusting the income distribution and regulating the house price at the same time.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F299.23

【參考文獻】

相關(guān)期刊論文 前9條

1 鄒詩鵬;;青年人的貧困、高房價與社會公正——基于馬克思主義公平理論的思考[J];南京社會科學(xué);2010年12期

2 鄭龍佳;;對滬渝兩地試行房產(chǎn)稅改革的思考[J];財會研究;2013年02期

3 賈康;;房產(chǎn)稅改革:美國模式和中國選擇[J];人民論壇;2011年03期

4 耿星;開征物業(yè)稅中的評估問題[J];稅務(wù)研究;2004年04期

5 朱明熙;何通艷;;我國房產(chǎn)稅功能辨析[J];稅務(wù)研究;2012年10期

6 郭玲;劉躍;;房產(chǎn)稅改革對我國地方財政的影響——以滬、渝房產(chǎn)稅改革試點方案為樣本[J];稅務(wù)研究;2011年12期

7 朱軍;趙靈萍;;個人住房房產(chǎn)稅改革及其完善[J];稅務(wù)研究;2011年12期

8 秦蕾;;借鑒國際經(jīng)驗完善我國房地產(chǎn)稅收政策[J];稅務(wù)研究;2011年12期

9 何楊;;存量房房產(chǎn)稅征收的效應(yīng)分析與影響測算[J];中央財經(jīng)大學(xué)學(xué)報;2012年03期

，

本文編號：2334829