关于吉林省房产税制度改革的思考

发布时间：2018-04-02 11:30

本文选题：房产税　切入点：房产税制度　出处：《东北师范大学》2014年硕士论文

【摘要】：从2002年至今，全国房地产市场进入了飞速发展的时期，房地产价格高速飙升，一线城市住房市场压力倍增。同时，现行的房产税目的和功能在实际的征收中逐渐模糊，作为一项具有广泛征收基础的地方性财产类税制，，现行房产税无法起到对公民财富进行再分配的作用，无法对过热的房地产市场经济和过高的房价进行调控，无法合理的引导个人住房消费倾向，无法提供满足公民需求的公共物品。为此，对房产税制度的改革已经迫在眉睫，并且引发了全社会的关注与讨论。本文基于我国现行房产税征收的整体背景，在对吉林省房产税制度的相关概念进行解释后，阐述了吉林省房产税制度改革的重要意义，提出了吉林省现行房产税制度存在的问题，分析了出现问题的原因。之后，笔者又对发达国家采用的房产税制度以及上海、重庆房产税制度改革的试行方案进行了分析与比较，取得了关于吉林省房产税制度改革的启示，提出了吉林省房产税制度改革的目标以及包括完善房地产立法、构建大房地产税体系、明确房产税优惠政策、完善不动产统一登记制度、建立房屋价值动态评估系统、设立廉租房、经济适用房、保障房制度在内的一系列建议。
[Abstract]:From 2002 to now, the national real estate market has entered a period of rapid development, real estate prices have soared rapidly, and the pressure on the housing market in first-tier cities has multiplied. At the same time, the purpose and function of the current property tax has gradually become blurred in the actual collection. As a local property tax system based on extensive collection, the current property tax cannot play the role of redistribution of citizens' wealth, nor can it regulate the overheated real estate market economy and excessive housing prices. It is impossible to reasonably guide individual housing consumption tendency and provide public goods to meet the needs of citizens. Therefore, the reform of the property tax system is imminent and has aroused the attention and discussion of the whole society. Based on the overall background of the current property tax collection in our country, this paper explains the related concepts of the real estate tax system in Jilin Province, and expounds the significance of the reform of the real estate tax system in Jilin Province. This paper puts forward the problems existing in the current real estate tax system in Jilin Province, and analyzes the causes of the problems. After that, the author analyzes and compares the real estate tax system adopted in developed countries and the trial scheme of the reform of the real estate tax system in Shanghai and Chongqing. It has obtained the enlightenment about the reform of the real estate tax system of Jilin Province, put forward the goal of the reform of the real estate tax system of Jilin Province, including perfecting the real estate legislation, constructing the big real estate tax system, defining the preferential policy of the real estate tax. Improve the real estate registration system, establish a dynamic evaluation system of housing value, set up low-rent housing, comfortable housing, indemnificatory apartment system and a series of suggestions.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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