个人住房房产税的功能定位和优惠制度研究

发布时间：2018-05-14 04:29

本文选题：个人住房房产税 + 功能定位　；参考：《厦门大学》2014年硕士论文

【摘要】：住房本身作为特殊的商品,既具有耐用消费品的性质,也具有投资的价值。我国的住房货币化改革以来,住房市场从卖方市场逐步转为买方市场,住房供给一度上扬,解决了许多中国城镇家庭住房紧缺的问题。然而,由于住房商品的多重经济属性和社会属性,加上地方财政对土地市场的依赖以及城市化的非均衡发展,进入21世纪以来,城镇住房价格一路飙升。高房价引起的不仅仅是经济问题,还有影响到稳定的社会问题。房产拥有量的差距直观体现贫富差距,富人拥有豪华房产、多套房产,财富也随房价上涨而不断积累,而工薪阶层全家勒紧裤带才能供得起一套房子,这种现象会给后者带来严重的被剥夺感和社会不公感,解决这一问题已经迫在眉睫。学术界普遍寄希望于个人住房房产税的全面开征能够发挥调控房价、构建地方主体税种的作用。但是,我国主要城市的房价涨幅大大超过房产税的税率,城市化进程又带来大量的农村人口向城镇转移,住房供给的缺口被不断扩大,房产税的征收在目前很难达到控制房价的效果。分税制改革和结构性减税都降低了地方政府的财政收入,财权与事权的巨大差距迫使地方政府寻求新的筹集财政收入的手段。房产税具有受益税的性质,是地方税收的最佳选择,但是,按照国际上房产税税率1.5%计算,结合我国城镇房产的存量和税收优惠情况,仅能带来12%左右的地方税收收入,与地方政府主体税种的要求相差甚远。房产税开征的意图无论是长远的调控房价还是逐步的为地方政府筹集收入,首要解决的问题就是公平。房产价值的不同固然能体现财富差距,但是,房产税的税额很可能与家庭收入水平存在不匹配的情况,对中低收入群体的影响更大。本文着重研究房产税的优惠制度设计,通过借鉴美国的“断路器”法,设置符合中国家庭收入情况的税收优惠制度,将房产税税负的上限与家庭收入水平相匹配,希望能减少和控制中低收入群体的税收负担,令个人住房房产税在现阶段更有针对性的实现调节贫富差距、促进收入公平分配的功能。
[Abstract]:Housing itself as a special commodity, not only has the nature of consumer durable goods, but also has the value of investment. Since the reform of housing monetization in China, the housing market has gradually changed from the seller's market to the buyer's market, and the housing supply has gone up for a time, which has solved the problem of housing shortage in many Chinese cities and towns. However, due to the multiple economic and social attributes of housing commodities, the dependence of local finance on the land market and the unbalanced development of urbanization, the prices of urban housing have been soaring since the beginning of the 21st century. High house prices cause not only economic problems, but also social problems that affect stability. The gap between real estate ownership and wealth directly reflects the gap between the rich and the poor. The rich have luxury real estate, many real estate, and wealth is constantly accumulated with the rise in house prices, and the working-class family can only afford a house by tightening their belts. This phenomenon will bring the latter a serious sense of deprivation and social injustice, and it is urgent to solve this problem. Academic circles generally hope that the full introduction of personal housing property tax can play a role in regulating housing prices and building local tax categories. However, the increase in house prices in major cities in China has greatly exceeded the tax rate on property taxes, and the urbanization process has brought a large number of rural people to move to cities and towns, and the gap in housing supply has been constantly widening. The collection of property tax in the current difficult to control the effect of housing prices. The reform of tax sharing and structural tax reduction have reduced the local government's fiscal revenue, and the huge gap between the financial power and the administrative power forces the local government to seek new means of raising fiscal revenue. The property tax has the nature of benefit tax and is the best choice for local tax. However, according to the 1.5% international property tax rate, combined with the stock of urban real estate in China and the preferential tax situation, it can only bring about 12% of local tax revenue. And the local government subject tax requirements are far from each other. Whether the intention of levying the property tax is to regulate house prices in the long run or to gradually raise revenue for local governments, the most important problem is fairness. The difference of real estate value can reflect the wealth gap, but the tax amount of the property tax may not match the income level of the household, which will have a greater impact on the middle and low income groups. This paper focuses on the design of the preferential system of property tax. By referring to the "circuit breaker" law of the United States, it sets up a preferential tax system in line with the situation of Chinese family income, and matches the upper limit of the property tax burden with the level of household income. It is hoped that the tax burden of middle and low income groups can be reduced and controlled so that the personal housing property tax can realize the function of regulating the gap between the rich and the poor and promoting the fair distribution of income at the present stage.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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