居民住房保有环节房产税制度研究

发布时间：2018-02-27 06:38

本文关键词： 房产房产税要素设计　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：房产税改革大势所趋,但具体涉及到改革的政策落定上又存在诸多问题,房产税改革步履维艰。本文在综合我国目前财税体制改革的大背景下,提出房产税改革的要素设计构想及改革中应该注意的问题,在未来开征房产税时为相关学者提供了可行思路。保有环节对居民住房征收房产税,在国内有沪渝两地征收个人房产税的先河,在国际上有发达国家和地区多年的成熟经验可供借鉴。开征房产税牵涉各个主体的利益,本文针对是否应该对居民保有的住房征收房产税提出了征税依据。通过对我国沪渝房产税试点现状的分析,明确了在保有环节征收房产税的必要性,即促进税制体系的完善、促进住房资源的有效利用和促进房地产市场的健康发展。借鉴美国和香港地区房产税的实践经验并根据我国实际情况,提出我国居民住房保有环节房产税的要素设计构想。房产税改革涉及面广、影响力大的性质决定了我国在开征时要注意以下问题:改革需要兼顾各阶层公民利益,改革需要相关税费改革配合执行,改革要循序渐进,不能一蹴而就。
[Abstract]:The reform of property tax is the trend of the times, but there are many problems in the policy of reform. The reform of real estate tax is very difficult. This paper puts forward the design idea of the elements of the property tax reform and the problems that should be paid attention to in the reform, which provides a feasible way for the relevant scholars to collect the real estate tax in the future. In China, there is a pioneer in the collection of personal property tax between Shanghai and Chongqing, and there are many years of mature experience in developed countries and regions in the world for reference. The levying of real estate tax involves the interests of various subjects. This paper puts forward the basis of levying real estate tax on residential housing. Through the analysis of the present situation of Shanghai and Chongqing real estate tax in China, the necessity of levying real estate tax in the retention link is clarified, that is, to promote the perfection of the tax system. To promote the effective use of housing resources and the healthy development of the real estate market. This paper puts forward the design conception of the elements of the residential housing property tax in our country. The property tax reform involves a wide range of areas and has great influence, which determines that our country should pay attention to the following problems in levying the tax: the reform needs to take into account the interests of the citizens of all strata. The reform needs the relevant tax and fee reform to carry out, the reform must step by step, cannot accomplish overnight.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.23

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