本文選題：稅收政策 + 房地產(chǎn)市場�。� 參考：《沈陽建筑大學(xué)》2013年碩士論文

【摘要】：房地產(chǎn)業(yè)是我國國民經(jīng)濟(jì)的重要支柱產(chǎn)業(yè),房地產(chǎn)業(yè)的健康發(fā)展是國民經(jīng)濟(jì)持續(xù)穩(wěn)定增長的重要支撐點(diǎn)之一。房地產(chǎn)稅收制度制定的合理性對(duì)房地產(chǎn)市場健康發(fā)展起著重要作用。當(dāng)前我國房價(jià)增長較快,超過了人們生活的平均承受能力,國家不斷的加強(qiáng)房地產(chǎn)宏觀調(diào)控,其中稅收政策是國家調(diào)控房地產(chǎn)經(jīng)濟(jì)活動(dòng),促進(jìn)房地產(chǎn)市場均衡發(fā)展和健康發(fā)展的重要調(diào)控政策。在金融,土地等政策組合實(shí)施過程中,利用稅收政策進(jìn)一步加強(qiáng)對(duì)房地產(chǎn)市場的監(jiān)管和控制,會(huì)對(duì)房地產(chǎn)市場健康發(fā)展起到重要的作用。為此,研究稅收政策對(duì)房地產(chǎn)市場發(fā)展影響及調(diào)控是很必要的,為完善我國房地產(chǎn)稅收政策體系,優(yōu)化稅收制度,更好的調(diào)控房地產(chǎn)市場的發(fā)展提供了理論依據(jù)。 本文首先探究了稅收政策對(duì)房地產(chǎn)市場影響的原理,闡述了稅收調(diào)控的涵義及特點(diǎn),以及稅收政策對(duì)房地產(chǎn)市場的作用過程,并運(yùn)用供給需求曲線從向供給方和需求方征稅兩方面對(duì)房地產(chǎn)市場影響進(jìn)行分析。然后結(jié)合我國房地產(chǎn)稅收狀況,發(fā)展歷程,改革動(dòng)態(tài),稅收種類,稅收結(jié)構(gòu)及稅收特點(diǎn),提出我國現(xiàn)行房地產(chǎn)稅收存在的政策體系不夠完善,稅務(wù)征管過程存在問題,對(duì)房地產(chǎn)開發(fā)商的稅收調(diào)節(jié)不足等問題。 針對(duì)以上問題,提出房地產(chǎn)市場稅收調(diào)控的總體思路,并依據(jù)房地產(chǎn)稅收政策調(diào)控的目標(biāo)和原則,從五方面說明了促進(jìn)我國房地產(chǎn)市場健康發(fā)展的房地產(chǎn)稅收種類設(shè)置,即調(diào)整房地產(chǎn)經(jīng)營環(huán)節(jié)稅種分布,明確界定普通住宅標(biāo)準(zhǔn),房地產(chǎn)開發(fā)環(huán)節(jié)稅種設(shè)置,保有環(huán)節(jié)稅種設(shè)置,流轉(zhuǎn)環(huán)節(jié)稅種設(shè)置。 最后,論文從實(shí)行維穩(wěn)型房地產(chǎn)稅收調(diào)控政策,提高我國房地產(chǎn)稅收立法級(jí)次,完善我國房地產(chǎn)稅收政策體系,優(yōu)化稅收制度的配套措施,強(qiáng)化稅收征收管理等角度提出了房地產(chǎn)市場稅收調(diào)控的對(duì)策措施。
[Abstract]:The real estate industry is an important pillar industry of our national economy. The healthy development of the real estate industry is one of the important supporting points for the sustained and stable growth of the national economy. The rationality of the real estate tax system plays an important role in the healthy development of the real estate market. At present, housing prices in our country are increasing rapidly, which exceeds the average living capacity of people. The state constantly strengthens the macro-control of real estate, among which the tax policy is to regulate the economic activities of real estate by the state. To promote the balanced development of the real estate market and healthy development of important regulatory policies. In the process of implementing the combination of finance, land and other policies, the use of tax policy to further strengthen the supervision and control of the real estate market will play an important role in the healthy development of the real estate market. Therefore, it is necessary to study the influence and regulation of tax policy on the development of real estate market, which provides a theoretical basis for perfecting the real estate tax policy system, optimizing the tax system, and better regulating the development of real estate market. This paper first explores the principle of the impact of tax policy on the real estate market, expounds the meaning and characteristics of tax regulation and control, and the process of the effect of tax policy on the real estate market. And use supply demand curve to analyze the impact of real estate market from two aspects: supply side and demand side. Then according to the real estate tax situation, development history, reform dynamics, tax types, tax structure and tax characteristics, the paper points out that the existing real estate tax policy system is not perfect enough, and there are some problems in the process of tax collection and management. The real estate developer's tax regulation is insufficient and so on. In view of the above problems, this paper puts forward the general idea of tax regulation and control of real estate market, and according to the objectives and principles of real estate tax policy regulation, it explains the establishment of real estate tax types to promote the healthy development of China's real estate market from five aspects. That is to adjust the tax distribution of real estate management link, clearly define the standard of ordinary housing, the real estate development link tax type setting, the retention link tax type setting, the circulation link tax type setting. Finally, the paper from the implementation of stable real estate tax regulation and control policy, improve our real estate tax legislation level, improve our real estate tax policy system, optimize the supporting measures of the tax system. This paper puts forward the countermeasures of tax regulation and control in real estate market from the point of view of strengthening tax collection and management.
【學(xué)位授予單位】：沈陽建筑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F299.233.42

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