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  本文關鍵詞： 房地產(chǎn)稅制 物業(yè)稅 供需關系 評估　出處：《華中師范大學》2013年碩士論文　論文類型：學位論文

【摘要】：近年來,我國房地產(chǎn)行業(yè)高速發(fā)展,房價卻在調(diào)控中不斷的反復增長,現(xiàn)行的房地產(chǎn)稅制已經(jīng)不能適應高速發(fā)展的房地產(chǎn)行業(yè),嚴重制約了我國房地產(chǎn)行業(yè)的健康發(fā)展。 我國現(xiàn)行的房地產(chǎn)稅制稅費種類繁多稅負過重,重流轉輕保有,且計稅依據(jù)不合理,相關的配套制度不完善,尚未建立全國統(tǒng)一的住房登記制度和評估制度。保有環(huán)節(jié)稅率過低,且征收范圍過窄,而房地產(chǎn)開發(fā)和流轉環(huán)節(jié)的稅費過高,導致稅負的嚴重不公平,同時滋生出大量的投機性購房者。過多的投機性購房需求又加大了供需的不平衡,推動房價進一步上漲。高漲的房價又帶動其他消費品的價格上漲,致使我國近年來通貨膨脹率居高不下,人們生活質(zhì)量逐漸降低。因此,我國的房地產(chǎn)稅制亟待改革。 本文從我國房地產(chǎn)稅制現(xiàn)狀分析入手,提出我國現(xiàn)行的房地產(chǎn)稅制存在的問題及需要改進的地方,然后在借鑒國外房地產(chǎn)稅制經(jīng)驗的基礎上,梳理出我國房地產(chǎn)稅制改革的方向,即把我國現(xiàn)行房地產(chǎn)稅的開發(fā)環(huán)節(jié)的土地增值稅、耕地占用稅、契稅、城市建設維護稅等整合到房地產(chǎn)保有環(huán)節(jié),與房產(chǎn)稅和城鎮(zhèn)土地使用稅合并為物業(yè)稅,并把土地出讓金由一次性繳納分攤到物業(yè)稅中,按年繳納；征稅范圍由經(jīng)營性房地產(chǎn)擴大到住宅房,計稅依據(jù)由賬面價值改為房地產(chǎn)評估價值。從而改變我國稅費繁雜、重復征稅和征稅范圍狹窄的現(xiàn)狀。 接著分析征收物業(yè)稅對我國房地產(chǎn)市場供需關系和各參與方的影響,得出征收物業(yè)稅能夠有效的抑制投機性需求,降低開發(fā)環(huán)節(jié)成本,加大房地產(chǎn)的有效供給,同時在一定程度上控制房價。最后筆者對物業(yè)稅的稅制模式進行研究,提出物業(yè)稅計稅依據(jù)的評估方法和稅率設計,并對征收物業(yè)稅尚需完善的地方提出建議,并構思開征不動產(chǎn)稅的具體實施步驟。
[Abstract]:In recent years, the real estate industry of our country develops at a high speed, but the house price increases repeatedly in the adjustment and control. The current real estate tax system can not adapt to the rapid development of the real estate industry. Seriously restricted our country real estate industry healthy development. The current tax system of real estate in our country has many kinds of tax burden, heavy circulation and light maintenance, and the tax basis is unreasonable, and the relevant supporting system is not perfect. There has not been a unified housing registration system and evaluation system. The tax rate is too low, and the scope of collection is too narrow, and the real estate development and circulation link taxes and fees are too high, resulting in serious tax unfairness. At the same time, a large number of speculative buyers. Too much speculative demand has increased the imbalance between supply and demand, driving up house prices. High prices have driven up the prices of other consumer goods. In recent years, the inflation rate of our country is high, people's quality of life is decreasing gradually, therefore, the real estate tax system of our country needs to be reformed urgently. Starting with the analysis of the present situation of the real estate tax system in our country, this paper puts forward the problems existing in the present real estate tax system of our country and the place that needs to be improved, and then on the basis of drawing lessons from the experience of foreign real estate tax system. Combing out the direction of our real estate tax system reform, that is, the current real estate tax development link of our country land value-added tax, land occupation tax, deed tax, urban construction maintenance tax and so on to the real estate maintenance link. The property tax and urban land use tax are merged into property tax, and the land transfer fee shall be assessed into property tax by one time and paid annually; The scope of taxation is extended from the operating real estate to the residential house, and the tax calculation basis is changed from the book value to the real estate evaluation value, thus changing the status quo of the complicated taxation, repeated taxation and narrow scope of taxation in our country. Then it analyzes the impact of property tax on the supply and demand relationship of real estate market and the participants, and concludes that property tax can effectively restrain speculative demand and reduce the cost of development links. Increase the effective supply of real estate, at the same time to a certain extent to control housing prices. Finally, the author studies the tax system model of property tax, and puts forward the evaluation method and tax rate design of the tax basis of property tax. The author also puts forward some suggestions on how to collect property tax, and conceive the concrete implementation steps of levying real estate tax.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F299.23

【引證文獻】

相關碩士學位論文 前1條

1 郝愛博;我國房地產(chǎn)稅稅制優(yōu)化及其稅收效應分析[D];北京交通大學;2015年

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本文編號：1458511