中国房地产税立法问题研究
发布时间：2019-03-05 13:29
【摘要】：中国房地产市场自1998年住房体制改革以来发展迅速,早已成为影响国计民生的支柱行业。这些年来,伴随着我国城市化的不断推进,房地产市场在发展壮大的同时也产生了各种问题,如房价上涨过快、重复建设造成资源浪费等。在快速发展期过后,我国的房地产市场伴随着宏观经济的下行呈现出颓势。无论成长还是衰退,房地产市场都对宏观经济形势产生重大影响,因此,保障房地产市场的健康平稳发展具有重要意义。现阶段,我国正处于全面深化改革的关键时期,财税体制改革是其中重要的组成部分,而房地产税改革和立法又是整个财税体制改革的关键一环。房地产税立法不仅对自身领域有重要意义,也对整个财税体制改革具有突破口和标杆意义。本文以房地产税为考察对象,全面探讨中国房地产税及其立法的有关问题,并提出自己对于房地产税立法的见解和建议。本文分为五个部分,第一部分阐明本文的选题背景和选题意义,并简要概括国内外有关此问题的研究成果,提出研究的重点、难点和创新点。第二部分简要阐述房地产税的基础理论。第三部分考察我国现行房地产税制及存在的问题,并分析上海、重庆两地的房产税改革试点。第四部分介绍美国、日本的房地产税立法经验,并对这些经验教训对我国的启示进行梳理概括。第五部分对我国的房地产税立法提出自己的构想。
[Abstract]:China's real estate market has been developing rapidly since the reform of housing system in 1998, which has long been a pillar industry affecting the national economy and people's livelihood. In recent years, along with the continuous development of urbanization in China, the real estate market has also produced a variety of problems, such as the rapid rise of housing prices, repeated construction resulting in waste of resources and so on. After the period of rapid development, China's real estate market along with the downward trend of macro-economy presents a trend of decline. No matter the growth or decline, the real estate market has a great impact on the macro-economic situation. Therefore, it is of great significance to ensure the healthy and stable development of the real estate market. At present, China is in a critical period of deepening the reform in an all-round way, among which the reform of the fiscal and tax system is an important part, and the reform of the real estate tax and the legislation are the key links of the reform of the whole financial and tax system. The legislation of real estate tax is of great significance not only to its own field, but also to the reform of the whole fiscal and tax system. Taking the real estate tax as the object of investigation, this paper discusses the related problems of China's real estate tax and its legislation, and puts forward its own opinions and suggestions on the legislation of the real estate tax. This paper is divided into five parts. The first part clarifies the background and significance of the topic selection, and briefly summarizes the domestic and foreign research results on this issue, and puts forward the focus, difficulties and innovation of the research. The second part briefly expounds the basic theory of real estate tax. The third part examines the current real estate tax system and the existing problems, and analyzes the real estate tax reform pilot in Shanghai and Chongqing. The fourth part introduces the legislative experience of real estate tax in the United States and Japan, and summarizes the enlightenment of these experiences and lessons to our country. The fifth part of our country's real estate tax legislation put forward their own ideas.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
[Abstract]:China's real estate market has been developing rapidly since the reform of housing system in 1998, which has long been a pillar industry affecting the national economy and people's livelihood. In recent years, along with the continuous development of urbanization in China, the real estate market has also produced a variety of problems, such as the rapid rise of housing prices, repeated construction resulting in waste of resources and so on. After the period of rapid development, China's real estate market along with the downward trend of macro-economy presents a trend of decline. No matter the growth or decline, the real estate market has a great impact on the macro-economic situation. Therefore, it is of great significance to ensure the healthy and stable development of the real estate market. At present, China is in a critical period of deepening the reform in an all-round way, among which the reform of the fiscal and tax system is an important part, and the reform of the real estate tax and the legislation are the key links of the reform of the whole financial and tax system. The legislation of real estate tax is of great significance not only to its own field, but also to the reform of the whole fiscal and tax system. Taking the real estate tax as the object of investigation, this paper discusses the related problems of China's real estate tax and its legislation, and puts forward its own opinions and suggestions on the legislation of the real estate tax. This paper is divided into five parts. The first part clarifies the background and significance of the topic selection, and briefly summarizes the domestic and foreign research results on this issue, and puts forward the focus, difficulties and innovation of the research. The second part briefly expounds the basic theory of real estate tax. The third part examines the current real estate tax system and the existing problems, and analyzes the real estate tax reform pilot in Shanghai and Chongqing. The fourth part introduces the legislative experience of real estate tax in the United States and Japan, and summarizes the enlightenment of these experiences and lessons to our country. The fifth part of our country's real estate tax legislation put forward their own ideas.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
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