本文關(guān)鍵詞：房地產(chǎn)市場(chǎng)稅收調(diào)控研究　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)稅收體系 住宅市場(chǎng) 稅收調(diào)控 政策分析

【摘要】：在我國(guó)實(shí)行城鎮(zhèn)住房制度改革的初期，政府的扶持使房地產(chǎn)行業(yè)發(fā)展迅速，但由于政府過分依賴房地產(chǎn)拉動(dòng)經(jīng)濟(jì)增長(zhǎng)，沒有及時(shí)實(shí)行理性引導(dǎo)，使房地產(chǎn)行業(yè)出現(xiàn)了價(jià)格居高不下、暴利聚集等市場(chǎng)失靈現(xiàn)象，成為公眾輿論的焦點(diǎn)，為社會(huì)與經(jīng)濟(jì)的正常運(yùn)行帶來巨大壓力。首先是民生壓力，在保障性住房尚未普及的前提下，居民的自住需求只能通過市場(chǎng)解決，而過高的商品住宅價(jià)格卻使購(gòu)房者背上了“房奴”的枷鎖。相反，在投機(jī)、投資需求盛行之下，以短期套利為目的的“炒房者”卻獲取大量利潤(rùn)，加劇了社會(huì)財(cái)富分配的不公。其次是行業(yè)壓力，由于房地產(chǎn)獲利豐厚，其他行業(yè)也涉足房地產(chǎn)領(lǐng)域，造成行業(yè)發(fā)展的不平衡，這種依靠高房?jī)r(jià)攫取利潤(rùn)的經(jīng)營(yíng)模式不適于企業(yè)的持續(xù)發(fā)展。最后是金融壓力，房地產(chǎn)行業(yè)從開發(fā)到銷售涉及眾多部門，地方政府、房地產(chǎn)開發(fā)企業(yè)與商業(yè)銀行利益緊密捆綁，房地產(chǎn)價(jià)格持續(xù)走高，價(jià)格嚴(yán)重偏離價(jià)值，一旦房地產(chǎn)下行周期降臨，，還貸風(fēng)險(xiǎn)加劇將波及國(guó)家金融安全。 2011年，中國(guó)城鎮(zhèn)化率為51.27%，但其中包括了1.6億的農(nóng)民工群體，如果按照戶籍計(jì)算，人口城鎮(zhèn)化率約為35%，遠(yuǎn)低于世界52%的平均水平。2012年的中央經(jīng)濟(jì)工作會(huì)議已經(jīng)把“積極穩(wěn)妥推進(jìn)城鎮(zhèn)化、著力提高城鎮(zhèn)化質(zhì)量”作為主要任務(wù)之一，把“城鎮(zhèn)化”作為未來擴(kuò)大內(nèi)需的主要方式。這就意味著房地產(chǎn)行業(yè)仍有發(fā)展空間，需要為新增城鎮(zhèn)人口提供居所，而房地產(chǎn)價(jià)格決定了新增人口是否有經(jīng)濟(jì)實(shí)力在城市定居。由此可見，制定科學(xué)、有效的房地產(chǎn)稅收政策對(duì)于房地產(chǎn)行業(yè)發(fā)展的重要性，對(duì)于推進(jìn)城鎮(zhèn)化進(jìn)程的重要性。本文選取自2005年以來國(guó)家出臺(tái)的房地產(chǎn)稅收調(diào)控政策為研究對(duì)象，并針對(duì)住宅房地產(chǎn)市場(chǎng)，詳細(xì)地分析了主要稅收政策的執(zhí)行效果及其對(duì)住宅房地產(chǎn)市場(chǎng)的影響，并從政策與制度兩個(gè)層面分析了稅收調(diào)控存在的不足，最后提出了促進(jìn)房地產(chǎn)市場(chǎng)健康發(fā)展的稅收建議，并對(duì)房地產(chǎn)稅制長(zhǎng)期改革規(guī)劃進(jìn)行合理的預(yù)測(cè)。
[Abstract]:The initial implementation of the urban housing system reform in our country, the government's support to the real estate industry is developing rapidly, but because the government over reliance on real estate to promote economic growth, not timely implementation of rational guidance, so that the real estate industry appeared high prices, profiteering aggregation market failure phenomenon, become the focus of public opinion, bring enormous pressure for the normal operation of society and economy. The first is the people's livelihood pressure, in the premise of affordable housing is not yet universal, only through the market to solve the housing needs of residents, and commercial housing prices are too high but the buyers on the back of the "housing slave" chains. On the contrary, in speculation, investment demand prevails, in short for the purpose of arbitrage "real estate" is to get a lot of profit, aggravate the unfair distribution of social wealth. The second is due to the real estate industry pressure, lucrative, other industries are also involved in real estate Production areas, the imbalance of the development of the industry, which rely on high prices to grab profits business model is not suitable for the sustainable development of enterprises. Finally the financial pressure, the real estate industry from development to sales involves many departments, local government, the interests of real estate development enterprises and commercial banks closely tied to real estate prices continued high prices. A serious deviation from the value, once the real estate downturn falls, loan risk will spread to exacerbate the country's financial security.
In 2011, China urbanization rate is 51.27%, but including 160 million migrant workers, if calculated according to the household, population urbanization rate is about 35%, far below the world average of 52%.2012 years of the central economic work conference has to actively and steadily promote urbanization, efforts to improve the quality of urbanization "as the main task one of the" urbanization "as the main mode of the future expansion of domestic demand. This means that the real estate industry still has room for development, need to provide accommodation for the new urban population, and the real estate price determines whether the economic strength of the new population settled in the city. Therefore, making scientific, effective real estate tax policy for the importance of the development of the real estate industry, the importance of promoting the urbanization process. This paper selects since 2005 promulgated by the state regulation of the real estate tax policy as the research object, and according to the The residential real estate market, a detailed analysis of the main tax policy implementation effect and its impact on the residential real estate market, and from the two aspects of policy and system analysis of the shortcomings of existing tax regulation, finally proposed to promote the healthy development of the real estate market tax proposal, and a reasonable prediction of the real estate tax reform in the long term planning.

【學(xué)位授予單位】：吉林大學(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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