本文關(guān)鍵詞：滬渝房產(chǎn)稅改革及其經(jīng)濟(jì)效應(yīng)分析　出處：《山東大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：2011年1月27日上海、重慶相繼公布對(duì)部分個(gè)人住房征收房產(chǎn)稅試點(diǎn)的暫行辦法,滬、渝房產(chǎn)稅改革吸引了社會(huì)各界極大的關(guān)注。當(dāng)前我國(guó)房地產(chǎn)市場(chǎng)供需結(jié)構(gòu)失衡,房?jī)r(jià)高企不下,地方財(cái)政收入困難,影響地方政府職能的發(fā)揮,通過(guò)房產(chǎn)價(jià)值產(chǎn)生的居民收入差距越來(lái)越大。這些問(wèn)題的存在急需通過(guò)一個(gè)完善的稅種進(jìn)行調(diào)節(jié)。當(dāng)前實(shí)施的房產(chǎn)稅的試點(diǎn)改革是否能起到對(duì)以上問(wèn)題的調(diào)節(jié)作用,應(yīng)該怎樣對(duì)房產(chǎn)稅在當(dāng)前階段的職能有一個(gè)合理適當(dāng)?shù)亩ㄎ?這是本篇文章研究的現(xiàn)實(shí)意義。 本文主要分為六個(gè)部分,分別對(duì)研究背景、房產(chǎn)稅經(jīng)濟(jì)效應(yīng)的理論機(jī)理、滬、渝房產(chǎn)稅改革的狀況、滬、渝房產(chǎn)稅改革的實(shí)際影響做了詳盡的闡述,同時(shí)對(duì)當(dāng)前階段房產(chǎn)稅職能和作用的定位提出本文的主要觀點(diǎn)。 第一章是導(dǎo)論部分。主要介紹了研究的背景,提出了本篇研究著重需要解決的問(wèn)題,同時(shí)對(duì)本論文的研究方法和主要框架進(jìn)行了簡(jiǎn)要的介紹。 第二章是概念界定和文獻(xiàn)綜述部分。首先對(duì)本文涉及到的主要概念從理論上進(jìn)行了界定,然后分別從價(jià)格效應(yīng)和收入效應(yīng)的角度出發(fā),對(duì)于當(dāng)前理論界關(guān)于房產(chǎn)稅改革經(jīng)濟(jì)效應(yīng)的主要觀點(diǎn)進(jìn)行整理總結(jié)。 第三章是房產(chǎn)稅的理論分析部分。對(duì)房產(chǎn)稅的經(jīng)濟(jì)效應(yīng)進(jìn)行理論上的分析,以稅收的收入效應(yīng)和替代效應(yīng)為出發(fā)點(diǎn),主要分析了房產(chǎn)稅的價(jià)格效應(yīng)和收入效應(yīng)。通過(guò)對(duì)房產(chǎn)稅的經(jīng)濟(jì)效應(yīng)進(jìn)行理論分析,為下文分析滬渝房產(chǎn)稅改革的經(jīng)濟(jì)影響奠定理論基礎(chǔ)。 第四章是滬、渝房產(chǎn)稅改革的狀況分析。該章包括了兩個(gè)部分的內(nèi)容,第一部分從征收對(duì)象、稅率、應(yīng)納稅額和減免標(biāo)準(zhǔn)等方面對(duì)房產(chǎn)稅試點(diǎn)改革的細(xì)則進(jìn)行了詳盡的介紹,同時(shí)分析了上海和重慶兩地房產(chǎn)稅改革試點(diǎn)方案的相同點(diǎn)和不同點(diǎn)。第二部分指出房產(chǎn)稅改革試點(diǎn)存在的問(wèn)題與不足,主要存在稅基窄、稅率低以及缺乏法律依據(jù)的問(wèn)題。 第五章是滬、渝房產(chǎn)稅改革經(jīng)濟(jì)效應(yīng)的影響分析。結(jié)合滬、渝房產(chǎn)稅改革的現(xiàn)狀,從對(duì)房?jī)r(jià)、地方財(cái)政收入和收入再分配三個(gè)方面的影響分析房產(chǎn)稅改革在試點(diǎn)城市的實(shí)際經(jīng)濟(jì)效應(yīng)。得出在短期內(nèi)房產(chǎn)稅改革并沒(méi)有給試點(diǎn)城市的房?jī)r(jià)帶來(lái)明顯的變化,由于稅制在設(shè)計(jì)上存在稅率低,稅基窄的問(wèn)題,房產(chǎn)稅對(duì)于增加地方財(cái)政收入和調(diào)節(jié)居民收入分配的作用也不明顯。 第六章是對(duì)于我國(guó)房產(chǎn)稅改革的建議部分。根據(jù)前文的研究結(jié)論,對(duì)當(dāng)前我國(guó)房產(chǎn)稅如何改革提出合理化建議。針對(duì)前文提到的試點(diǎn)城市改革出現(xiàn)的問(wèn)題,提出相應(yīng)的政策建議。著重分析在當(dāng)前階段首先應(yīng)該對(duì)房產(chǎn)稅進(jìn)行清晰合理的定位,在合理定位的基礎(chǔ)上推動(dòng)房產(chǎn)稅改革的順利進(jìn)行。提出在當(dāng)前階段房產(chǎn)稅主要是引導(dǎo)和調(diào)節(jié)職能。一方面,對(duì)購(gòu)房者的行為進(jìn)行正確引導(dǎo),改變不合理的購(gòu)房觀念,逐步建立正確的住房消費(fèi)觀,抑制對(duì)高檔住房的跟風(fēng)行為,量力而行,實(shí)現(xiàn)房地產(chǎn)市場(chǎng)資源的合理配置；另一方面,發(fā)揮稅收杠桿對(duì)經(jīng)濟(jì)的調(diào)節(jié)作用,抑制房地產(chǎn)市場(chǎng)上的投資、投機(jī)行為,調(diào)節(jié)住房建設(shè)中商品房和保障性住房的結(jié)構(gòu),通過(guò)房產(chǎn)稅的征收,對(duì)地方政府職能發(fā)揮形成合理激勵(lì),實(shí)現(xiàn)政府職能的轉(zhuǎn)變。
[Abstract]:In January 27, 2011, Shanghai and Chongqing have announced on the part of the individual housing property tax pilot interim measures, Shanghai, Chongqing real estate tax reform has attracted great attention. China's current real estate market, the structural imbalance between supply and demand, prices high, the local finance income difficult to affect local government functions, produced by real estate the value of the income gap is growing. These problems need to be adjusted by a complete tax reform. The implementation of the current real estate tax can play a regulatory role on the above issues, how should have a proper positioning of the functions of property tax in the current stage, this is the practical significance the research of this article.
This paper is divided into six parts, respectively, on the background of the research, the theoretical mechanism, the economic effects of the Shanghai real estate tax, property tax reform in Chongqing, Shanghai, made a detailed exposition of the actual effect of Chongqing real estate tax reform, at the same time positioning on the current property tax function and put forward the main points of this paper.
The first chapter is the introduction. It mainly introduces the background of the research, and points out the problems that need to be solved in this research. At the same time, it briefly introduces the research methods and main framework of this paper.
The second chapter is the definition and the literature review. The main concept firstly defines theoretically, and then from the income effect and price effect for the current point of view, the main ideas about the real estate tax reform the economic effects of finishing the summary.
The third chapter is the real estate tax theoretical analysis. Theoretical analysis on the economic effects of the real estate tax, the income effect and substitution effect of taxation as a starting point, mainly analyzes the income effect and price effect of property tax. The theoretical analysis through the economic effects of real estate tax, the theoretical basis for the following analysis the economic impact of Shanghai and Chongqing real estate tax reform.
The fourth chapter is the analysis of Shanghai, Chongqing real estate tax reform. This chapter consists of two parts, the first part from the collection of objects, tax rate, tax payable and relief standards and other aspects of the pilot reform of property tax rules are introduced in detail, and analyzes the similarities between Shanghai and Chongqing real estate tax reform the pilot program and different points. The second part points out that the existing property tax reform problems and shortcomings, mainly the tax base is narrow, low taxes and lack of legal basis.
The fifth chapter is the analysis of influence of Shanghai, Chongqing real estate tax reform economic effect. Combined with the status of Shanghai, Chongqing real estate tax reform, from the actual economic effects on prices, property tax reform pilot city in the analysis of the impact of the three aspects of local fiscal revenue and income redistribution. In the short-term real estate tax reform did not give the pilot city the prices will bring significant changes in the design of tax due to low tax rates, the tax base is narrow, the real estate tax to increase local financial revenue and adjusting income distribution effect is not obvious.
The sixth chapter is the suggestion part of China's real estate tax reform. Based on the previous research results, on the current real estate tax reform to put forward reasonable suggestions. The pilot city mentioned the issue of reform, put forward the corresponding policy suggestions. Focuses on the analysis in the current stage should first be clear and reasonable positioning of the real estate tax to promote the real estate tax reform, based on reasonable positioning on smoothly. In the present stage of property tax is mainly to guide and regulate the functions. On the one hand, for the purchase of the behavior to correct guidance, change the unreasonable property concept, gradually establish a correct concept of housing consumption, inhibit the herd behavior of high-grade housing. According to the real estate market and realize the rational allocation of resources; on the other hand, play the tax lever for economic regulation, to curb real estate market investment, speculation, adjustment The structure of commercial housing and affordable housing in housing construction, through the collection of property tax, will play a reasonable incentive for the functions of local governments, so as to realize the transformation of government functions.

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F299.23

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