本文選題：房產(chǎn)稅　切入點：稅收法律制度　出處：《云南財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，，隨著房地產(chǎn)市場的不斷發(fā)展和壯大，房地產(chǎn)業(yè)已經(jīng)成為在我國關(guān)系國計民生的支柱性和基礎(chǔ)性產(chǎn)業(yè)之一。但由于房地產(chǎn)過熱導(dǎo)致的市場混亂和不規(guī)范現(xiàn)象時有發(fā)生，使得房地產(chǎn)市場的發(fā)展變成了一把雙刃劍。 作為宏觀調(diào)控的重要工具，稅收的作用主要體現(xiàn)在分配社會財富、調(diào)節(jié)產(chǎn)業(yè)結(jié)構(gòu)，規(guī)范市場經(jīng)濟(jì)秩序等方面。但由于一直沿用改革開放初期的制度，現(xiàn)行房產(chǎn)稅制度己經(jīng)嚴(yán)重影響到我國房地產(chǎn)業(yè)的發(fā)展。2011年上海、重慶先后出臺房產(chǎn)稅制改革試點方案。2013年2月20日，溫家寶主持召開國務(wù)院常務(wù)會議，確定了五項抑制投機(jī)投資購房加強(qiáng)房地產(chǎn)市場調(diào)控的政策措施（稱為“國五條”）。隨后，國務(wù)院辦公廳就實施《國務(wù)院機(jī)構(gòu)改革和職能轉(zhuǎn)變方案》任務(wù)分工進(jìn)行通知，要求2014年6月底前出臺并實施不動產(chǎn)統(tǒng)一登記制度。種種跡象表明國家已經(jīng)開始了對新一輪房產(chǎn)稅制改革的探索和嘗試。 本文引言部分主要是介紹了本篇論文的選題背景、研究意義；闡述了目前國內(nèi)外在房產(chǎn)稅制改革方面的研究現(xiàn)狀；并對論文寫作過程中所采用的幾種研究方法做了具體的說明。第一章闡述了房產(chǎn)稅、房產(chǎn)稅制相關(guān)概念，比較了房產(chǎn)稅與物業(yè)稅的關(guān)系；第二章主要對我國目前房產(chǎn)稅制存在的問題進(jìn)行了分析說明，特別提到了目前已經(jīng)開始的在上海、重慶兩地的房產(chǎn)稅改革試點的現(xiàn)狀及存在的問題。第三章著重對房產(chǎn)稅制體系先進(jìn)的國家和地區(qū)的先進(jìn)經(jīng)驗進(jìn)行了梳理。第四章通過借鑒先進(jìn)的房產(chǎn)稅制建設(shè)經(jīng)驗，根據(jù)我國實際情況，在立法模式的選擇、課稅要素的確定以及配套制度體系的建設(shè)方面提出了進(jìn)行我國房產(chǎn)稅制改革的幾點建議。
[Abstract]:In recent years, with the continuous development and expansion of the real estate market, the real estate industry has become one of the pillar and basic industries related to the national economy and the people's livelihood in China. The development of the real estate market has become a double-edged sword. As an important tool of macroeconomic regulation and control, the role of taxation is mainly reflected in the distribution of social wealth, the adjustment of industrial structure, the regulation of market economic order, and so on. However, because of the system adopted in the early years of reform and opening up, The current real estate tax system has seriously affected the development of the real estate industry in China. In 2011, Shanghai and Chongqing successively introduced a pilot plan for the reform of the real estate tax system. On February 20th 2013, Wen Jiabao presided over the executive meeting of the State Council. It has determined five policy measures to curb speculative investment and purchase houses to strengthen the regulation and control of the real estate market. Subsequently, the General Office of the State Council issued a circular on the division of tasks for the implementation of the "Plan for Institutional Reform and functional Transformation of the State Council". It is required to introduce and implement the unified registration system of real estate by the end of June 2014. All kinds of indications indicate that the country has begun to explore and try a new round of real estate tax system reform. The introduction of this paper mainly introduces the background and significance of this paper, expounds the current research situation of the real estate tax system reform at home and abroad. In the first chapter, the related concepts of real estate tax and real estate tax system are expounded, and the relationship between property tax and property tax is compared. The second chapter mainly analyzes and explains the problems existing in the current real estate tax system in China, with special reference to Shanghai, which has already started at present. The third chapter focuses on the advanced experiences of the countries and regions with advanced real estate tax system. Chapter 4th draws lessons from the experience of the construction of the advanced real estate tax system. According to the actual situation of our country, this paper puts forward some suggestions on the reform of the real estate tax system in our country in the aspects of the choice of legislative mode, the determination of taxation elements and the construction of supporting system.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.22;F299.23

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