中国房地产保有税税制改革探析

发布时间：2018-06-06 04:20

本文选题：房地产保有税 + 税制　；参考：《吉林大学》2014年硕士论文

【摘要】：我国的房地产税收体系长期以来重流转而轻保有，这是社会主义初级阶段生产力不发达、人民生活水平较低的基本国情决定的。但是随着我国经济实力的不断提升和房地产市场的不断发展，大范围征收房地产保有税的物质基础已经基本具备。而且由于房地产保有税的税制设计远远落后于房地产市场的发展水平，也导致了我国房地产的价格偏高、投机行为盛行等问题。因此，房地产保有税的税制改革势在必行。目前，我国房地产保有环节的税收主要是针对营业性房地产征收，税种主要包括房产税和城镇土地使用税。但房地产保有税的税制目标比较模糊，致使税种之间存在税收效应相互抵制等问题；其次房地产保有税的税制设计陈旧，在税种、计税依据、税率、税收优惠、税收征管等多个方面，与国际通行的“宽税基、低税率、减税种”的税收原则不符，也与我国的基本国情相悖，致使税收的财政汲取功能、经济调节功能和收入分配功能无法充分发挥；再者，相关的法规制度也无法满足房地产保有税的实施要求，降低了房地产保有税的实施效果和效率。在分析了我国房地产保有税税制缺陷的基础上，本文搜集并分析了典型发达国家和地区房地产保有税的税制设计。其中英美两国的房地产保有税历史悠久，较为完善；日韩两国面临着人均房地产资源紧张的国情，其房地产保有税的税制设计对我国有较好的借鉴意义；香港和台湾是我国仅有的普遍征收房地产保有税的省市，在房地产保有税的设计和征收方面已经积累了部分经验。基于此，文章最后提出了我国房地产保有税税制改革的可行策略，指出我国房地产保有税的税制目标应该包括充实地方财政、规范房地产市场运行和调节财富分配三个方面；在具体的税制设计方面应简化税种，征收统一的房地产保有税、以房地产的评估价值为计税依据、采用超额累进税率、合理调整房地产保有税的优惠范围、加强税收征管等；此外，还应完善相关的法规制度，保证房地产保有税的顺利推行。
[Abstract]:The real estate tax system of our country for a long time emphasizes the circulation but not the maintenance, which is decided by the basic national conditions of the undeveloped productive forces and the low living standard of the people in the primary stage of socialism. However, with the constant improvement of economic strength and the development of real estate market, the material basis of levying real estate retention tax on a large scale has been basically available. Because the tax system design of the real estate tax is far behind the development level of the real estate market, it also leads to the high price of the real estate and the prevalence of speculation in our country. Therefore, the real estate tax system reform is imperative. At present, the taxation of real estate in our country is mainly aimed at the business real estate, which mainly includes property tax and urban land use tax. However, the tax target of the real estate tenure tax is rather vague, which leads to some problems such as resisting each other's tax effect. Secondly, the tax system of the real estate tenure tax is designed to be obsolete, and the tax type, tax basis, tax rate, tax preference, etc. Tax collection and management and other aspects are inconsistent with the internationally accepted tax principles of "broad tax base, low tax rate, and tax reduction type", and are also contrary to the basic national conditions of our country, resulting in the fiscal absorption function of taxation. The function of economic regulation and income distribution can not be brought into full play. Furthermore, the relevant laws and regulations can not meet the requirements of the implementation of the real estate tenure tax, which reduces the effect and efficiency of the implementation of the real estate tenure tax. On the basis of analyzing the defects of China's real estate tax system, this paper collects and analyzes the tax system design of the typical developed countries and regions. Britain and America have a long history of real estate tax, Japan and South Korea are faced with the situation of real estate resources per capita, the tax system design of real estate tenure tax has a good reference significance for our country. Hong Kong and Taiwan are the only provinces and cities that generally collect real estate tax. They have accumulated some experience in the design and collection of real estate tax. Based on this, the article finally puts forward the feasible strategy of reforming the tax system of the real estate tenure tax in our country, and points out that the tax system goal of the real estate tax system in our country should include three aspects: enriching the local finance, standardizing the operation of the real estate market and regulating the distribution of wealth; In the specific tax system design, we should simplify the tax category, collect the unified real estate retention tax, take the evaluation value of the real estate as the tax basis, adopt the excess progressive tax rate, rationally adjust the preferential scope of the real estate retention tax, and strengthen the tax collection and management. In addition, we should improve the relevant laws and regulations to ensure the smooth implementation of real estate tax.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

【参考文献】