完善我国房产税制度研究

发布时间：2018-05-02 14:13

本文选题：房产税 + 资源优化配置　；参考：《东北师范大学》2014年硕士论文

【摘要】：我国现行房产税制度是以国务院于1986年颁布的《中华人民共和国房产税暂行条例》的内容为征税的主要依据。随着我国经济高速发展,房地产市场已由经济改革初期的新兴产业转变为当代经济的支柱产业。近年来,房地产市场问题日益凸显,行业内无序竞争、土地溢价过高等因素,导致房价不断刷新纪录,房地产泡沫不断发酵,给中国经济市场发展带来了隐患。《暂行条例》中相关制度政策已不再能够有效的对房地产市场进行调控。 2010年各界专家学者呼吁改革房产税,意在通过房产税的改革来减少房价增长过快带来的经济、生活方面的不稳定因素,真正实现房产税的资源优化配置功能,同时改善我国中央政府与地方政府的财政分权问题。2011年1月中央政府正式出台了房产税改革试点方案,首批试点地区设在上海和重庆两地。方案实施以来各界学者专家高度关注,对于房产税改革的争议与讨论一直未绝。然而经过三年间的试点改革工作的实施,取得的成效并不明显,导致这种状况的原因是多方面的。本文将从实际出发,分析我国现行房产税税制中存在的问题以及改革试点工作中存在的不合理制度,通过借鉴发达国家房产税的发展经验,结合我国房产税改革中存在的问题,提出完善税制的对策建议。笔者认为,房产税改革应该明确改革目标及方向,让房产税能够真正发挥其税收调节作用,同时成为地方政府稳定的税源。不能仅为了实现短期内宏观目标而立,应放眼长远,从完善房产税税制的根本做起,真正发挥其职能和作用。本文共分为五个部分：第一部分为导论,介绍了选题背景及意义、国内外研究综述、房产税的相关概述及文章研究方法；第二部分内容主要为房产税相关的基础理论,以及理论对本文研究的指导；第三部分主要分析了我国现行房产税税制的问题及影响,同时以改革试点地区三年来的相关数据为依据,对房产税改革试点阶段性工作进行评价与分析；第四部分是结合美国、日本及香港地区的房产税制度,比较分析其优劣势,得出对我国房产税改革的经验与启示；第五部分是综合以上四部分为下阶段完善我国房产税制度改革工作提出相应的对策及建议。
[Abstract]:The current property tax system in China is based on the contents of the interim regulations of the people's Republic of China on property tax promulgated by the State Council in 1986. With the rapid development of China's economy, the real estate market has changed from a new industry in the early stage of economic reform to a pillar industry of contemporary economy. In recent years, problems in the real estate market have become increasingly prominent. Factors such as disorderly competition in the industry, excessive land premiums, and other factors have led to house prices constantly breaking new records, and real estate bubbles are constantly fermenting. It has brought hidden trouble to the development of China's economic market. The relevant institutional policies in the interim regulations can no longer effectively regulate and control the real estate market. In 2010, experts and scholars from all walks of life called for the reform of the property tax, in order to reduce the economic and livelihood instability brought by the rapid growth of house prices through the reform of the property tax, so as to truly realize the function of optimizing the allocation of resources of the property tax. In January 2011, the central government formally introduced the pilot scheme of property tax reform, the first pilot areas were located in Shanghai and Chongqing. Since the implementation of the plan, scholars and experts have paid close attention to the property tax reform. However, after three years of implementation of the pilot reform, the results are not obvious, leading to this situation is a variety of reasons. This paper will analyze the existing problems in the current real estate tax system of our country and the unreasonable system existing in the reform of the pilot work from the practical point of view, through drawing lessons from the development experience of the property tax in the developed countries and combining the problems existing in the reform of the real estate tax in our country. The countermeasures and suggestions to perfect the tax system are put forward. The author believes that the reform of property tax should make clear the reform goal and direction so that the real estate tax can really play its role of tax regulation and become a stable tax source for local governments at the same time. In order to realize the macro goal in the short term, we should look at the long term, start from the foundation of perfecting the real estate tax system, and give full play to its function and function. This paper is divided into five parts: the first part is an introduction, introduced the background and significance of the topic, domestic and foreign research overview, property tax related overview and research methods; the second part of the main content of the property tax related basic theory, The third part mainly analyzes the problems and effects of the current property tax system in our country, at the same time, based on the relevant data of the three years of the reform of the pilot area, the third part mainly analyzes the problems and effects of the current property tax system in China. The fourth part is to compare and analyze the advantages and disadvantages of the real estate tax system in the United States, Japan and Hong Kong, and draw the experience and inspiration to the reform of the property tax in China. The fifth part synthesizes the above four parts and puts forward the corresponding countermeasures and suggestions for the next stage to perfect the reform of the property tax system in our country.
【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】：F812.42

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