房产税改革法律研究

发布时间：2018-02-13 10:03

本文关键词： 房产税法房产税制改革房产税制度设计　出处：《中央民族大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,随着我国经济、文化的高速发展,在房地产领域伴随而来的矛盾也日益突出,房价高起。一方面地方政府过度依赖"土地财政",另一方面炒房炒地现象严重,破坏了房地产市场的良性发展,不利于保障居民的基本住房需求,也严重影响了社会的和谐与稳定。房产税作为财产税的一种,在增加地方政府财政收入、调控房地产市场、调节收入分配等方面的作用逐渐得到各方的重视。但我国现行的房产税法律制度在立法层次、税收要素等方面严重滞后于经济发展形势。沪渝两市的房产税改革试点由于其合法性及税制设计不合理等问题饱受诟病,房产税改革的试点工作已经停止扩围。即将到来的房地产税法律制度的改革成为社会各界一致关注的热点。本文的研究正是针对这样的社会经济背景分析了我国房产税改革中存在的问题和原因,同时针对目前房地产税改革中存在的问题,通过梳理和对比国外关于房地产税的相关制度,总结可供我国借鉴的经验,为科学地制定房地产税改革方案提出了自己的意见和建议。全文主要分为四个部分:第一部分为我国房产税概述。首先针对我国房产税的发展历史以及当前我国房产税改革试点及征收管理制度进行研究。详细分析了上海和重庆在房产税征收管理制度以及配套措施。并对沪渝两地税收改革方面取得的实效进行总结。第二部分主要探讨我国现行房产税法律制度的现状及改革中存在的问题及其原因。目前我国房产税改革存在的问题主要集中在立法层次过低、配套措施较差、税收要素设计不合理、税源控制难,征管成本高、纳税遵从度低以及尚未建立起住房信息共享机制等问题。造成以上问题的原因主要是我国目前尚未建立完整的房产登记和信息系统;我国的房产价值评估体系尚未建立;对居民个人非生产经营性用房分部状况以及各阶层居民收入状况、纳税能力方面的研究不足以及政府各部门间没有建立统一的信息共享系统等方面。第三部分是对目前部分经济发达国家的房地产税法律制度进行比较和借鉴。主要针对上文提到的我国所面临的问题,从基本税制要素、征收管理措施等方面对国外部分发达国家的房地产税税收措施进行了比较研究,通过梳理看到,国外的房地产税制改革普遍以立法为前提,房地产税制设计科学合,地方具有一定的税收征管权,并且构建了完善的房地产信息共享体系和房地产价值评估体系。第四部分对完善我国房产税法律制度提出了具体的意见以及建议。针对国外发达国家房地产税改革的经验和启示,本文提出了促进我国房地产税改革的对策和完善措施,强调应该进一步的完善立法工作,设计出科学的税制方案、完善房地产信息登记制度和房产价格评估制度,建立相应的配套管理措施,进一步强化各类纳税人的服务等措施。
[Abstract]:Since the reform and opening up, with the rapid development of China's economy, culture, in the field of real estate with the contradictions have become increasingly prominent, high prices. On the one hand, the local government over reliance on land finance, on the other hand, real estate speculation serious phenomenon, undermines the healthy development of the real estate market is not conducive to the protection of the residents. The basic housing needs, but also seriously affected the harmony and stability of society. As a kind of property tax, real estate tax, an increase in local government revenue, the real estate market regulation, regulation of income distribution mechanism has got the party's attention. But China's current real estate tax law system in the legislative level, aspect the tax factors seriously lags behind the economic development situation. Shanghai and Chongqing two city property tax reform because of its legitimacy and the design of tax system is not reasonable criticized, pilot property tax reform has stopped expanding Wei. The upcoming reform of the legal system of real estate tax has become a hot social concern from all walks of life consistent. This study is aimed at the social and economic background of this analysis the existing problems and causes of property tax reform in our country, and aiming at the existing problems in the real estate tax reform, through combing and comparison of foreign related system on the real estate tax, summed up the experience for our country, and put forward some useful suggestions for the scientific development of the real estate tax reform program. The paper is divided into four parts: the first part is the overview of China's real estate tax. Firstly, development history in China and the current real estate tax in China the reform of property tax levy and management system. A detailed analysis of Shanghai and Chongqing in the real estate tax levy management system and supporting measures. The effectiveness and the tax reform of the Shanghai and Chongqing Summary. The second part mainly discusses the present situation and reform of China's current legal system of property tax in the problems and reasons existing in our country. The real estate tax reform focused on the issue of lower level legislation, poor supporting measures, tax elements design unreasonable, tax collection is difficult to control, high cost, low degree of tax compliance as well as yet establish housing information sharing mechanism. The main reasons for the above problems is our country has not yet established a complete real estate registration and information system; China's real estate valuation system has not been established; for individuals with non - productive division of real condition and the residents income, there is no unified information sharing system study on the lack of ability to pay taxes and government departments etc. the third part is on the developed countries the tax legal system of real estate The degree of comparison and reference for our country. The main problems mentioned above, from the basic elements of tax system, tax collection and management measures carried out a comparative study of foreign developed countries real estate tax measures, through combing the see, real estate tax reform abroad generally by legislation as the premise, the real estate tax system design science, where has the right to tax certain, and build a real estate information sharing system and improve the value of the real estate assessment system. The fourth part of the perfection of the legal system of property tax has put forward specific opinions and suggestions. According to the experience and Enlightenment of foreign developed countries, the real estate tax reform, this paper puts forward the Countermeasures China's real estate tax reform and perfect measures, stressed the need to further perfect the legislation work, design a scientific tax system, improve the real estate registration information system And the system of real estate price assessment, set up corresponding supporting management measures, and further strengthen the service of all kinds of taxpayers.

【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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