我国房产税制设计的研究

发布时间：2018-05-27 08:07

  本文选题：房产税 + 税权划分　； 参考：《对外经济贸易大学》2017年硕士论文

【摘要】：近年来,我国房地产价格急速上涨,北上广深等城市的房价居高不下,炒房等投机活动已经对中国的国民经济发展和社会稳定产生了严重影响。在此背景之下,政府将房地产税税制改革提上日程,并且已经在上海和重庆进行房地产税试点改革,但目前为止,效果甚微。基于此,本文的研究重点是房地产税制改革的方案设计,通过查阅、搜索、整理、总结国内外相关房地产行业税制改革的文献、著作,以房地产税制改革为出发点,结合我国基本国情,归纳总结了我国现有房地产税体系建设,探讨了我国当前房地产税存有的问题,分析了沪渝两市试点的政策和出现的问题,在学习借鉴美国、日本两国房地产税制建设成功经验的基础上,从房地产税的税权划分、税制要素设计和改革预期目标三个方向,研究我国房地产税的具体税制设计问题,以其为房地产税制改革的整体设计与配套改革提供参考。通过转变政府职能、优化税制结构、科学合理设置税率,并对税收的征管形式与房产评估等方式进行优化,才能使我国房地产税发挥应有的作用。
[Abstract]:In recent years, the real estate price of our country rises rapidly, the house price of the city such as going north to Guangzhou-Shenzhen is high, speculation and other speculative activities have had a serious impact on the development of national economy and social stability of China. Against this background, the government has put the real estate tax reform on the agenda, and has carried out the real estate tax pilot reform in Shanghai and Chongqing, but so far, little effect has been achieved. Based on this, this paper focuses on the design of the real estate tax system reform, through consulting, searching, collating, summarizing the domestic and foreign related real estate industry tax system reform literature, works, taking the real estate tax system reform as the starting point, Combined with the basic situation of our country, this paper summarizes the construction of the real estate tax system in our country, discusses the existing problems of the real estate tax in our country, analyzes the policies and problems of the Shanghai and Chongqing stock markets, and draws lessons from the United States. On the basis of the successful experience in the construction of the real estate tax system of Japan and Japan, this paper studies the specific tax system design of China's real estate tax system from three directions: the division of tax power of real estate tax, the design of tax elements and the expected goal of reform. It provides reference for the whole design and supporting reform of the real estate tax system reform. Only by changing the functions of the government, optimizing the structure of the tax system, setting up the tax rate scientifically and reasonably, and optimizing the forms of tax collection and management and the evaluation of real estate, can the real estate tax in our country play its due role.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.23
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本文编号：1941162