我国房地产税改革问题研究

发布时间：2018-03-19 08:33

本文选题：房地产税　切入点：房地产税改革　出处：《福建师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：作为国民经济的支柱产业,房地产业的健康有序发展是国民经济持续稳定发展的一大重要支撑,而与房地产紧密相关的房地产税及其结构的合理性也将直接影响到房地产行业的健康发展,并由此对国家财政收入产生重要影响。近年来,随着我国社会经济的高速发展,房地产市场也相应地随之蓬勃发展。2011年,房地产税试点工作在上海和重庆两地同时开始,与此同时,“国十条”也随之出台。接连的举措体现了我国政府对房地产及房地产税发展动向的重视程度,但就现行的房地产税而言,我国自从1994年进行税收改革之后一直未随发展而进行调整的房地产税收制度已经无法跟上当前房地产市场的发展脚步。因此,基于我国国情及房地产税历史、现状及发展期望而进行的房地产税研究是当下的当务之急,基于全面分析研究而进行切实有效的房地产税改革更是势在必行。本文试图结合房地产税的基础理论和我国房地产税的发展演变过程,来分析我国现行房地产税的不足之处,进而论证当前我国进行房地产税改革的必然性,并通过借鉴发达国家和地区在房地产税收方面的实践经验,最终给出符合我国国情的具体改革建议。
[Abstract]:As a pillar industry of the national economy, the healthy and orderly development of the real estate industry is an important support for the sustained and stable development of the national economy. The rationality of the real estate tax and its structure, which is closely related to the real estate, will directly affect the healthy development of the real estate industry, and thus have an important impact on the national financial revenue. In recent years, with the rapid development of China's social economy, In 2011, the pilot project of real estate tax began in Shanghai and Chongqing at the same time. At the same time, the "Ten articles of the Nation" have also been issued. One after another, the government of our country attaches importance to the development of real estate and real estate tax, but as far as the current real estate tax is concerned, China's real estate tax system, which has not been adjusted with development since 1994, has been unable to keep up with the development of the current real estate market. The current situation and development expectation of real estate tax research is the urgent matter of the moment, and it is imperative to carry out effective real estate tax reform based on comprehensive analysis and research. Based on the basic theory of real estate tax and the development process of real estate tax in China, this paper tries to analyze the deficiency of real estate tax in our country, and then prove the inevitability of the reform of real estate tax in our country. Through drawing lessons from the practical experience of developed countries and regions in real estate taxation, the paper finally gives some concrete reform suggestions in accordance with the national conditions of our country.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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