我国房产税征税对象的理性选择

发布时间：2018-05-15 07:55

本文选题：征收对象 + 计税依据　；参考：《吉林财经大学》2014年硕士论文

【摘要】：我国现行的房产税是国务院在1986年9月颁布的《中华人民共和国房产税暂行条例》，该条例规定房产税把城市、县城、建制镇和工矿区等房产作为征税的对象，而将房产的原值或者房产的租金收入作为计税依据，并将个人所有非营业用的房产（即个人住房）予以免税，可见此时房产税的征收对象只限于营业用房产。此规定是符合当时中国的实际情况的，但是现在的中国已经发生翻天覆地的变化，国情不同自然规定也要随之变化。以前房屋只做居住用，，然而随之人们富裕之后，房屋投资或投机也成为财富积累的方式，因此我国现行的房产税制度不适应现在的中国国情，改革的呼声也越来越高。房产税改革的难点之一就是我国征收对象的多样性和差异性，因此本文的重点是以房产税征收对象的定性和定量分析为切入点，研究我国的房产税征税对象的选择问题。本文首先对房产税征税对象进行了一般分析，从定性角度阐述征税对象的界定以及其一般属性；从定量角度阐述计税依据的类型并对其分析比较。其次是对我国房产税征税对象进行现实分析，从外延看有三个问题，一是不同区域内房产的税收差异悖于公平原则，二是不同用途的房产税收政策差异弱化了房产调节功能，三是准公共部门不动产房产税政策缺失；从量化看，一是以房产原值的确定待进一步明确，二是租金收入为计税依据存在的主要问题。第三是对有关国家和地区房产税征税对象的经验进行分析，归纳成四点，一是征税对象较宽泛；二是典型国家和地区将市场评估价值作为计税依据，主要从评估和征管相独立、评估方式和评估周期出发，说明相关国家在实际如何运用市场评估价值；三是建立科学有效财产登记、评估系统；四是地方政府拥有一定税权并且是主要收入来源。第四对我国房产税征税对象的理性选择进行分析，主要分成三点，一是我国房产税征税对象在选择时应遵循的原则；二是对征税对象进行说明，认为我国农村不动产分地区、分步骤纳入房产税征收范围，城市居民个人住房纳入征收范围，适当增加免税房产以及将公共事业部门用于出租等经营性行为的房产纳入征收范围；三是对计税依据进行阐述，认为我国房产税的计税依据应以房地产的市场价值为依据，并分析我国房产市场价值评估办法的确定。最后对相关配套措施进行阐述，分别是财产申报制度、房地产登记制度以及房地产评估制度。本文主要采用文献检索、对比分析等方法对我国房产税征税对象的选择进行了分析，其创新之处在于，提出要把农村不动产分地区、分步骤纳入房产税的征税范围，要对城市居民个人住房征税并适当增加免税房产，以及将公共事业部门用于出租等经营性行为的房产纳入征收范围。当然,由于本人研究水平所限，对我国房产税的现状和缺憾，国外财产税成熟经验等的论述尚停留在普通水平，没有建立相关数学模型以进行深入的实证研究,论证深度有限。
[Abstract]:The current property tax in China is the provisional regulation of the People's Republic of China property tax issued by the State Council in September 1986, which stipulates that the property tax takes the city, the county town, the town and the industrial and mining areas as the object of Taxation, and the original value of the property or the rent income of the real estate as a tax basis, and all of the individuals are not used for business. The property tax is duty-free. It can be seen that the object of the property tax is limited to business property at this time. This regulation is in line with the actual situation in China at that time. However, the current China has changed a lot, the national conditions and different natural regulations will also change. After that, the housing investment or speculation has also become a way of wealth accumulation. Therefore, the current property tax system in China is not adapted to the present situation of China, and the voice of the reform is becoming more and more high. One of the difficulties of the real estate tax reform is the diversity and difference of the objects in our country. Therefore, the focus of this article is the qualitative and quantitative collection of property tax. Analysis is the starting point to study the choice of tax targets for China's real estate tax.
This paper first analyzes the object of tax collection of real estate tax, expounds the definition of the object of Taxation and its general properties from the qualitative point of view, and expounds the types of the tax basis from the quantitative point of view and analyzes and compares it. Secondly, it analyzes the real estate tax objects in our country, and there are three problems in the extension from the extension, one is the house in different regions. The difference of tax revenue of production is contrary to the principle of fairness. Two the difference of real estate tax policy of different purposes weakens the function of real estate regulation, and the three is the lack of real estate property tax policy of quasi public sector. From the quantitative point of view, the first is to clarify the original value of the real estate, and the two is the main problem of the rent income as the tax basis. Third is the related issues. The experience of the tax objects of real estate tax in the country and the region is analyzed and summarized into four points, one is that the object of taxation is broader, and the two is that the typical country and region take the value of the market evaluation as the tax basis, mainly from the independent evaluation and management, the evaluation method and the evaluation cycle, and explain how the relevant countries apply the value of the market evaluation in practice. The three is to establish a scientific and effective property registration, evaluation system; four is the local government has a certain tax rights and the main source of income. Fourth the rational choice of the property tax object of our country is analyzed, mainly divided into three points, one is the principle of the choice of the property tax objects in China should be followed; two is to explain the object of Taxation, It is considered that China's rural real estate is divided into areas, the tax collection scope of real estate is included, the individual housing of urban residents is included, the duty-free property is appropriately increased and the property of the public sector used for renting and other operational behavior is included in the expropriation scope. Three is the basis of tax calculation, and the tax basis of the property tax in China is considered as the basis for tax valuation. We should take the market value of real estate as the basis, and analyze the determination of the valuation methods of the real estate market in our country. Finally, the relevant supporting measures are expounded, which are the property declaration system, the real estate registration system and the real estate evaluation system.
This article mainly uses literature retrieval, comparative analysis and other methods to analyze the choice of tax objects in China's real estate tax. The innovation is that it is necessary to divide the rural real estate into the area of the real estate, step into the tax scope of the real estate tax, tax the individual housing of the urban residents and increase the duty-free property properly, and the public sector. Of course, due to the limitation of my research level, due to the limitations of my research level, the status and shortcomings of the property tax in China, the mature experience of foreign property tax are still at the common level, and no mathematical model is established to carry out an in-depth empirical study, and the depth of the demonstration is limited.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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