本文選題：房地產(chǎn)稅收　切入點(diǎn)：房價(jià)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近幾年來,隨著我國房地產(chǎn)市場(chǎng)的快速發(fā)展,我國部分地區(qū)已經(jīng)出現(xiàn)了房地產(chǎn)市場(chǎng)過熱的現(xiàn)象,房價(jià)不斷攀升,房價(jià)過高,已經(jīng)大大超出了普通居民的承受能力。政府也多次實(shí)施宏觀政策對(duì)房地產(chǎn)市場(chǎng)進(jìn)行調(diào)控,其中房地產(chǎn)稅收是國家調(diào)節(jié)房地產(chǎn)市場(chǎng)的一個(gè)重要工具。稅收在調(diào)節(jié)房地產(chǎn)市場(chǎng)資源配置中有著不可替代的作用,但當(dāng)前我國稅收調(diào)控房地產(chǎn)市場(chǎng)還存在著一些問題,稅收政策對(duì)我國房地產(chǎn)的調(diào)控還有較大空間,如何有效發(fā)揮稅收政策對(duì)房地產(chǎn)市場(chǎng)的調(diào)控作用,是亟待解決的問題。 本文在對(duì)國內(nèi)外相關(guān)文獻(xiàn)整理的基礎(chǔ)上,首先對(duì)我國房地產(chǎn)稅收調(diào)控房價(jià)的現(xiàn)狀進(jìn)行了研究,分析了近年來國家出臺(tái)的一系列調(diào)控房地產(chǎn)市場(chǎng)的稅收政策；其次從理論分析和實(shí)證分析兩個(gè)方面探討了房地產(chǎn)稅收對(duì)房價(jià)的影響,分析得出當(dāng)前房地產(chǎn)稅收政策對(duì)房價(jià)的調(diào)控作用并不明顯；最后分析了當(dāng)前房地產(chǎn)稅收政策調(diào)控效果不明顯的原因,并在此基礎(chǔ)上提出了相應(yīng)政策建議。 本文從稅收制度及財(cái)稅體制等方面揭示了房地產(chǎn)調(diào)控問題的實(shí)質(zhì)。要有效發(fā)揮稅收對(duì)房地產(chǎn)市場(chǎng)的調(diào)控作用,必須對(duì)現(xiàn)行的房地產(chǎn)稅收體系和財(cái)稅體制等進(jìn)行改革,并提高房地產(chǎn)稅收征管效率。通過借鑒國際房地產(chǎn)稅收調(diào)控經(jīng)驗(yàn),本文結(jié)合我國國情提出了相關(guān)政策建議,為當(dāng)前的房地產(chǎn)稅制改革及運(yùn)用稅收政策調(diào)控房地產(chǎn)市場(chǎng)提供有力的參考。
[Abstract]:In recent years, with the rapid development of the real estate market in our country, the real estate market has overheated in some parts of our country. It has greatly exceeded the affordability of ordinary residents. The government has also repeatedly implemented macro policies to regulate the real estate market. Among them, real estate tax is an important tool for the state to regulate the real estate market. Taxation plays an irreplaceable role in regulating the allocation of resources in the real estate market. However, there are still some problems in regulating the real estate market by tax in our country. There is still much room for tax policy to regulate the real estate in our country. It is an urgent problem how to play the role of tax policy in regulating the real estate market. Based on the domestic and foreign literature, this paper firstly studies the current situation of the real estate tax regulation and control of housing prices in China, and analyzes a series of tax policies to regulate the real estate market in recent years. Secondly, it discusses the influence of real estate tax on house price from two aspects of theoretical analysis and empirical analysis, and concludes that the regulation effect of current real estate tax policy on housing price is not obvious. Finally, the paper analyzes the reasons why the effect of real estate tax policy is not obvious, and puts forward corresponding policy suggestions. This paper reveals the essence of the real estate regulation and control from the aspects of tax system and finance and tax system. In order to effectively exert the regulation and control role of tax on the real estate market, we must reform the current real estate tax system and the fiscal and tax system, etc. And improve the efficiency of tax collection and management of real estate. Through drawing lessons from the experience of international real estate tax regulation and control, this paper puts forward some relevant policy recommendations according to the national conditions of our country. It provides a powerful reference for the current real estate tax reform and the application of tax policy to regulate the real estate market.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F299.23;F812.42;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳多長,蹤家峰;房地產(chǎn)稅收與住宅資產(chǎn)價(jià)格:理論分析與政策評(píng)價(jià)[J];財(cái)貿(mào)研究;2004年01期

2 謝旭人;;健全中央和地方財(cái)力與事權(quán)相匹配的體制 促進(jìn)科學(xué)發(fā)展和社會(huì)和諧[J];財(cái)政研究;2009年02期

3 賈康;劉微;;“土地財(cái)政”:分析及出路——在深化財(cái)稅改革中構(gòu)建合理、規(guī)范、可持續(xù)的地方“土地生財(cái)”機(jī)制[J];財(cái)政研究;2012年01期

4 胡洪曙;;財(cái)產(chǎn)稅、地方公共支出與房產(chǎn)價(jià)值的關(guān)聯(lián)分析[J];當(dāng)代財(cái)經(jīng);2007年06期

5 陳捷;;房地產(chǎn)稅收對(duì)房價(jià)影響之分析[J];價(jià)格月刊;2010年04期

6 安體富,王海勇;我國房地產(chǎn)市場(chǎng)發(fā)展和房地產(chǎn)稅收制度改革研究[J];經(jīng)濟(jì)研究參考;2005年43期

7 何慧蘭;;房地產(chǎn)稅收對(duì)商品房價(jià)格的影響研究[J];經(jīng)濟(jì)與管理;2008年09期

8 楊紹媛;徐曉波;;我國房地產(chǎn)稅對(duì)房價(jià)的影響及改革探索[J];經(jīng)濟(jì)體制改革;2007年02期

9 姜濤;;我國房地產(chǎn)稅收政策存在的問題及對(duì)策研究[J];經(jīng)濟(jì)研究導(dǎo)刊;2009年14期

10 唐韻;;不動(dòng)產(chǎn)稅征還是不征——學(xué)者業(yè)界激烈交鋒[J];中國經(jīng)濟(jì)周刊;2006年06期

相關(guān)會(huì)議論文 前1條

1 朱世英;;促進(jìn)我國房地產(chǎn)業(yè)健康發(fā)展的稅收調(diào)控政策[A];全國高等財(cái)經(jīng)院�！顿Y本論》研究會(huì)2006年學(xué)術(shù)年會(huì)山東經(jīng)濟(jì)學(xué)院與會(huì)人員論文匯編[C];2006年

相關(guān)博士學(xué)位論文 前4條

1 李晶;中國房地產(chǎn)稅收制度改革研究[D];東北財(cái)經(jīng)大學(xué);2011年

2 常莉;房地產(chǎn)稅收改革對(duì)房地產(chǎn)業(yè)影響的效應(yīng)研究[D];西北大學(xué);2007年

3 鄭娟?duì)?土地供應(yīng)模式和供應(yīng)量影響房價(jià)的理論探索與實(shí)證研究[D];浙江大學(xué);2008年

4 杜雪君;房地產(chǎn)稅對(duì)房價(jià)的影響機(jī)理與實(shí)證分析[D];浙江大學(xué);2009年

相關(guān)碩士學(xué)位論文 前4條

1 王先祥;房地產(chǎn)稅收政策對(duì)我國商品住宅價(jià)格調(diào)控效應(yīng)分析[D];遼寧大學(xué);2011年

2 王金成;基于促進(jìn)我國房地產(chǎn)業(yè)健康發(fā)展的房地產(chǎn)稅研究[D];財(cái)政部財(cái)政科學(xué)研究所;2011年

3 張濤;土地財(cái)政與中國房地產(chǎn)業(yè)困境[D];上海師范大學(xué);2009年

4 賀媛媛;我國物業(yè)稅制度研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2010年

，

本文編號(hào)：1571202