我国房地产税法律制度研究

发布时间：2018-04-24 08:00

本文选题：房地产税法律制度 + 改革　；参考：《吉林财经大学》2015年硕士论文

【摘要】：随着我国经济的起飞,房地产行业逐渐繁荣起来。然而,房地产行业的发展逐渐失控,乱象渐起,投机性购房屡禁不绝,房地产行业乱收税费。我国也曾经数次对于房地产行业进行整顿,然而,作者认为,只有通过在全国范围内推行房地产税,才能从根本彻底的改变这些乱象,为我国房地产行业的蓬勃发展奠定鉴定基础,健全我国社会主义法制社会,实现更快更好的发展。我国房地产行业与市场正在高速的发展,但是,我国的房地产市场离成熟尚远,经济结构的不合理,房地产商人霸市把控话语权,投资性购房屡禁不绝等等。在全国范围内建立并实施房地产税制度是应对当前不合理、不健全房地产市场的重要宏观调控手段。当然,对于房地产税进行规制,也是对于地方政府财务的支持和地方公共服务事业提升的一个契机。更重要的是,这是我国财政税收改制当中的重要一环,这标志着我国的房地产税制度开始逐渐走向国际,与世界经济法制接轨。在“税收法定原则”的指导之下,房地产税改革的大幕必将以雷霆之势拉开。希望通过本文的过相关研究,可以最大化的促进房地产税法律制度发挥应有的功能,促进我国房地产市场的正常稳定的发展。第一部分即导论,主要论述研究背景、研究综述、研究思路方法、研究目的以及研究的意义,并且对国内外众多学者观点进行分析。第二部分为我国房地产法律制度概述,其中包括我国房地产税法律制度的现状分析和我国房地产税法律制度的缺陷分析。对重要概念予以解释,并从多角度对目前房地产税法律制度的现状进行剖析,并对存在的问题意义展开论述。第三部分为国外以及中国香港房地产税法律制度借鉴,其中包括对美国、英国、加拿大、日本以及中国香港的房地产税法律制度的特点进行了分析,并提出几点可鉴之处。第四部分为房地产法律制度在全国范围征收的可行性分析,根据目前我国的房地产现状,对于全国推行此制度已具备条件进行了论述,罗列出了目前我国已经具备了房地产税法律制度的相关条件。本文第五部分以上海、重庆现行房产税法律制度为出发点,对我国房地产税法律制度改革提出的具体措施。从计税依据、减、免范围以及纳税人权益保护三个方面进行了详细分析。
[Abstract]:With the take-off of our economy, the real estate industry has gradually flourished. However, the development of the real estate industry gradually out of control, chaos gradually, speculative property purchase repeatedly prohibited, the real estate industry collect taxes and fees. The real estate industry has also been rectified several times in our country. However, the author believes that only through the introduction of real estate taxes throughout the country can these chaos be fundamentally and thoroughly changed. It lays the appraisal foundation for the vigorous development of the real estate industry of our country, consummates the socialist legal society of our country, realizes the faster and better development. The real estate industry and market in our country are developing at a high speed. However, the real estate market in our country is far from mature, the economic structure is unreasonable, the real estate businessmen control the right to speak in the market, and so on. Establishing and implementing the real estate tax system in the whole country is an important macro-control means to deal with the unreasonable and imperfect real estate market at present. Of course, the regulation of real estate tax is also an opportunity for local government financial support and the promotion of local public service. More importantly, this is an important link in the reform of China's fiscal and taxation system, which indicates that the real estate tax system of our country has begun to move towards the international level gradually, which is in line with the legal system of the world economy. Under the guidance of the principle of tax Law, the curtain of real estate tax reform will be opened with thunder. It is hoped that this paper can maximize the function of the legal system of real estate tax and promote the normal and stable development of the real estate market in our country. The first part is the introduction, mainly discusses the research background, the research summary, the research thought method, the research goal and the research significance, and carries on the analysis to the domestic and foreign numerous scholars viewpoint. The second part is an overview of the legal system of real estate in China, including the analysis of the current situation of the legal system of real estate tax and the analysis of the defects of the legal system of real estate tax in China. This paper explains the important concepts, analyzes the present situation of the legal system of real estate tax from various angles, and discusses the significance of the existing problems. The third part analyzes the characteristics of the legal system of real estate tax in the United States, Britain, Canada, Japan and Hong Kong, China. The fourth part is the feasibility analysis of the legal system of real estate in the whole country. According to the present situation of the real estate in our country, the author discusses the conditions for the implementation of the system in the whole country. Listed the current legal system of real estate tax in China has the relevant conditions. The fifth part is based on the current real estate tax legal system in Shanghai and Chongqing, and puts forward concrete measures to reform the legal system of real estate tax in our country. From the tax basis, reduction, exemption scope and taxpayer rights and interests of the three aspects of a detailed analysis.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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