【摘要】：改革開放以來，我國經(jīng)濟社會發(fā)展迅猛，人民生活水平日益提高，隨之而來的社會貧富差距也不斷擴大，代表收入分配均衡程度的基尼系數(shù)已經(jīng)接近甚至超過了國際警戒線，成為了全社會共同關(guān)注的問題，這不僅會抑制人民生產(chǎn)的積極性和經(jīng)濟社會的健康發(fā)展，而且還會影響社會主義和諧社會的構(gòu)建。因此，，縮小社會貧富差距，調(diào)節(jié)居民收入分配已經(jīng)勢在必行，刻不容緩。 從國外實踐經(jīng)驗來看，個人住房房產(chǎn)稅在縮小社會貧富差距、調(diào)節(jié)居民收入分配方面發(fā)揮著舉足輕重和不可替代的作用。本文從縮小社會貧富差距、優(yōu)化收入分配格局的角度入手，對我國當前社會貧富差距現(xiàn)狀、原因和影響進行分析，研究個人住房房產(chǎn)稅在調(diào)節(jié)收入分配中的功能與機制，結(jié)合目前我國個人住房房產(chǎn)稅改革試點情況和國外經(jīng)驗，就如何進一步加強個人住房房產(chǎn)稅在縮小社會貧富差距方面的作用提出政策設計和構(gòu)想，為政府縮小社會貧富差距、促進社會公平公正提供新的思路和角度，更好地體現(xiàn)論文的應用性和實用價值。 本文共分為六個部分。第一部分是緒論，重點介紹本文的研究背景、目的和意義，綜述了國內(nèi)外研究現(xiàn)狀及相關(guān)理論，并提出本文的研究思路、研究方法、技術(shù)路線、創(chuàng)新點和不足之處；第二部分對本文研究對象及相關(guān)概念進行界定和定義，并對當前我國社會貧富差距的現(xiàn)狀、成因以及影響進行了分析；第三部分闡述了個人住房房產(chǎn)稅在實現(xiàn)縮小社會貧富差距方面的意義和作用，并梳理了個人住房房產(chǎn)稅調(diào)節(jié)收入分配差距的機理和傳導路徑；第四部分介紹了我國房產(chǎn)稅政策變遷，并分析了上海、重慶兩市開展個人住房房產(chǎn)稅改革試點的方案比較、試點情況和存在問題；第五部分是對國外房產(chǎn)稅實踐經(jīng)驗的總結(jié)歸納；最后一部分是在前述分析的基礎(chǔ)上，提出完善個人住房房產(chǎn)稅政策的建議意見，確定了政策的目標指向、原則要求、推進路徑、政策要素以及配套政策。
[Abstract]:Since the reform and opening up, China's economic and social development has been rapid, people's living standards have been improving day by day, followed by the widening gap between the rich and the poor, the Gini coefficient representing the degree of income distribution balance has approached or even exceeded the international warning line, has become a common concern of the whole society, which will not only inhibit the positive production of the people. The healthy development of sex and economic society will also affect the construction of a harmonious socialist society. Therefore, it is imperative and urgent to narrow the gap between the rich and the poor and adjust the income distribution of residents.
From the experience of foreign countries, personal housing property tax plays an important and irreplaceable role in narrowing the gap between the rich and the poor and adjusting the income distribution of residents. This paper investigates the function and mechanism of individual housing property tax in adjusting income distribution, combines the current experimental situation of individual housing property tax reform in China and foreign experience, and puts forward policy design and conception on how to further strengthen the role of individual housing property tax in narrowing the social gap between the rich and the poor, so as to narrow the social gap between the rich and the poor and promote the community. Fairness and justice will provide new ideas and perspectives to better reflect the applicability and practical value of the paper.
This paper is divided into six parts. The first part is the introduction, focusing on the research background, purpose and significance of this paper, summarizes the research status and related theories at home and abroad, and puts forward the research ideas, research methods, technical routes, innovations and shortcomings of this paper; the second part defines the research object and related concepts of this paper. The third part elaborates the significance and role of personal housing property tax in narrowing the social gap between the rich and the poor, and combs the mechanism and transmission path of personal housing property tax to adjust the income distribution gap; the fourth part introduces the housing in China. The fifth part is the summary of foreign real estate tax practice experience; the last part is on the basis of the above analysis, put forward suggestions to improve the personal housing real estate tax policy. The objectives, principles, path, elements and supporting policies of the policy are determined.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.23;F812.42

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8 黃t熇

本文編號：2181381