我国房地产税制改革研究

发布时间：2018-06-19 10:34

本文选题：房地产税制改革 + 房地产税　；参考：《中共中央党校》2014年博士论文

【摘要】：房地产税是我国地方税收体系中的一个重要税种，是我国地方政府筹集财政收入的重要政策工具，对加强房地产市场宏观调控，规范房地产市场，调节收入分配，促进社会公平都具有十分重要的意义。但由于房地产市场在我国自形成至今也不过20年左右，目前还处于十分不成熟阶段，房地产税收制度也不健全，导致房地产市场处于濒临失控状态。针对目前房地产市场还有许多不完善的地方，比如在房地产开发过程和交易过程中存在着税与费重复交叉、费与税混淆、费排挤税等现象，另外，税收政策不统一、税负不公平、房地产税收收入规模偏小，不能满足地方财政的需要、税种结构不合理、征税范围过于狭窄、计税依据不科学等，房地产税收征收管理中存在的这些问题，导致我国房地产税滞后于房地行业的发展，这严重影响着我国房地产业的发展。因此，政府、学者和民众都呼唤加快房地产税制改革，这也是完善我国地方税收体系，优化税制结构，更好地促进经济、社会可持续发展，早日全面建成小康社会的迫切要求。本文从房地产税的基本理论出发，明确房地产税的基本内涵和社会功能，探寻房地产税收的渊源，以我国的房地产税收制度为例，阐述了我国房地产税收的演化历史和基本概况。通过对美国、英国、日本和香港等发达国家和地区的房地产税收制度分析，从房地产税收制度的体系、税收制度具体因素、税收管理、以及税收制度建设等方面进行综合比较，阐述了健全我国房地产税制需要具备的条件以及设置水平。对比我国现行房地产税收的现状，分析了我国税收制度中存在的问题和不足，并提出税制改革的建议：一是健全征收管理体制。落实地产产权登记制度，实行房屋与土地产权证书的合并，建立完善的房地产价值评估制度、增设房地产评税机构、完善城市房地产管理体制，为征收房地产税奠定好牢固的基础。二是增加征税种类。随着社会经济的发展和个人财产的不断增加，高收入者逐步掌握了更多的房地产资源，对征收私人房产税是社会发展的必然趋势，我国目前已具备这样的条件。三是税收体系的规范化。凭借规律逐步规范税种，宽松对待税基，进一步来简化税收制度，严格征税过程中的各项管理工作，保持低水平的税率工作。这样一个税收准则是根据我国目前的经济发展状况和社会发展状况等实际情况制定的。无论是房产的各个环节，包括保有房产和流转以及收入方面都要改变税种重复和税基交叉的现象。四是征收物业税。国家可先让非普通住宅缴纳物业税，再向部分普通住宅征收物业税，将住宅格局调整为征税住宅和不征税住宅。在一开始对物业税进行征收的时候，只有不多的居所是征收对象，，渐渐地把这个税种的征收对象扩大了。五是整治房地产行业收费。政府需废除不合理的房地产收费，减轻居民的负担，将经营性的收费和行政事业收费分离开来，使政府行为得到规范，将真正属于税的各种费确定为税收，其主要内容为：将土地征收管理费、农民耕地复耕基金、新菜地建设基金等确定为耕地占用税；将土地闲置费更名为土地闲置税。以2001-2010年我国房地产市场的数据收集和分析，分析房地产税制改革对房地产市场、社会公共财政收入等方面的影响，为后期房地产税制改革方案的实施作铺垫。根据本文的研究思路，研究过程中得出的相关结论如下：（1）房地产税主要通过改变房地产市场主体的交易成本，对房地产市场产生调控作用，使房地产的价格受到房地产交易数量、房地产税和地方的公共支出等因素的共同作用。目前，我国房地产税制采用的是“内外不同，两套税制并存”的税收政策。具体政策有如下4个方面：①内外两套所得税。对国内房地产企业征收企业所得税，而对于外国企业及外资企业征收外国企业所得税及外商投资企业所得税。②内外有别的两套房产税及土地税。目前，对国内企业征收房产税和城镇土地使用税，而对国外企业与外资企业仅仅是征收城市房地产税，况且只对房产课税，对地产不课税。③实施内外有别的城建税与教育费附加。对国内房地产企业征收城市维护建设税及教育费附加，而对外资企业及外国企业不征收城建税和教育费附加。④内外有异的耕地占用税政策。耕地占用税仅对国内企业征收，而外资企业与外国企业不征收耕地占用税。耕地占用税、契税等都属地方税，这些税种的改革与完善，有利于增加地方财政收入，合理配置房地产资源，优化社会财富再分配。（2）根据分析对比，我国房地产税收存在诸如费和税分类不清、税制结构不合理、计税依据不规范、税基不科学、税收调节功能弱等问题。（3）税收法律法规多变。目前我国房地产各税之中，其基本都为国家行政机关制订、发布的《暂行规定》或《暂行条例》等，通常不是由全国人大或人大常委会公布的法律法规，其立法层次比较低。有些税种是从20世纪50年代开始征收的，多次废立或者变更，严重影响国家税法的严肃性与权威性。房地产税制改革应该从立法程序上、税制的设计和制定以及社会的经济和政治环境要素三个方面进一步完善，从而使我国房地产税的法律法规及体制更加健全。（4）就我国目前房地产税存在的问题，提出了增加房地产税中间环节税收、征收契税、合并土地出让金与房地产税、加强房地产税收监管和政策执行力度。要对房地产开发流转环节、房地产取得环节和房地产保有环节进行合理、有序科学的安排，将房产税收收入的重点放在房地产保有环节，以缩减并最终替代房地产开发流转环节和取得环节的税收。总而言之，为了进一步理顺省以下财权与事权不匹配的关系，完善地方税收体系，发挥税收对收入分配差距和财富再分配优化的调节功能，解决地方政府过度依赖土地财政的困局，推进我国税制结构的优化，促进服务型政府建设，因此，改革我国现行房地产税制势在必行，而且意义重大。
[Abstract]:The real estate tax is an important taxation system in the local taxation system in our country . It is an important policy tool for the local government to raise the fiscal revenue . It is very important to strengthen the macro - control of the real estate market , regulate the real estate market , adjust the income distribution and promote the social equity .

Based on the basic theory of real estate tax , this paper clarifies the basic connotation and social function of real estate tax , explores the origin of real estate tax , and expounds the historical and basic situation of real estate tax in our country .

First , it is a sound collection management system . The real estate property right registration system is implemented , the housing and land property right certificate are merged , a perfect real estate value evaluation system is established , a real estate evaluation tax institution is added , the urban real estate management system is improved , and a firm foundation for the collection of real estate taxes is laid .

The second is to increase the type of taxation . With the development of the social economy and the increasing of personal property , the high - income people have gradually mastered the more real estate resources , and the inevitable trend of the social development of the collection of private property taxes has already been provided in our country .

The third is the standardization of tax system . By means of regular regulation of taxes , the tax base will be easy to be simplified , the tax system should be simplified , and the tax rate should be maintained at a low level . Such a tax code is based on the current economic development situation and social development situation of our country .

Fourth , the property tax is charged . The state can first make the non - ordinary residential property tax , then charge the property tax to some ordinary houses , adjust the residential structure to taxation residential and non - taxation residential . When the property tax is collected , only a few of the residence is the collection object , gradually the collection object of this tax is enlarged .

The government needs to abolish the unreasonable real estate fees , reduce the burden of the residents , separate the charge from the operation and charge the administrative service fees , make the government behavior get the norm , and determine the fees that are really belong to the tax as tax . The main contents include : collecting the land collection management fee , the farmer ' s arable land double - tillage fund , the new vegetable land construction fund and so on as the occupation tax on the cultivated land ;
Based on the data collection and analysis of real estate market in China from 2001 to 2010 , the paper analyzes the influence of real estate tax system reform on real estate market , social public finance income and so on .

( 1 ) The real estate tax mainly affects the real estate market by changing the transaction cost of the real estate market main body , so that the price of the real estate is influenced by the real estate transaction quantity , the real estate tax and the local public expenditure .

( 2 ) According to the analysis , the real estate tax in our country has such problems as unclear classification of fees and taxes , unreasonable structure of tax system , non - regulation of tax basis , non - science of tax base , weak tax adjustment function , etc .

( 3 ) The tax laws and regulations are changeable . At present , the real estate taxes of our country are basically established by the state administrative organs . The laws and regulations promulgated by the Standing Committee of the National People ' s Congress or the Standing Committee of the People ' s Congress are usually not the laws and regulations promulgated by the Standing Committee of the National People ' s Congress or the Standing Committee of the People ' s Congress , and the legislation level is relatively low . Some taxes are further improved from the legislative process , the design and development of the tax system and the economic and political environment elements of the society , so that the laws and regulations and the system of the real estate tax in our country are more perfect .

( 4 ) With regard to the existing problems of real estate tax in our country , this paper puts forward the measures to increase the tax on the middle links of real estate tax , collect the deed tax , merge the land transfer and real estate taxes , strengthen the supervision of the real estate tax and the implementation of the policy . To make rational and orderly scientific arrangement for the real estate development circulation link , the real estate acquisition link and the real estate tenure link , the key of the property tax revenue is put on the real estate preservation link to reduce and eventually replace the real estate development circulation link and the tax revenue .

In summary , in order to further straighten out the relationship between the following financial rights and non - matching , perfect the local tax system , play a role in adjusting the income distribution gap and wealth redistribution optimization , solve the problem that the local government relies heavily on land finance , promote the optimization of our tax system structure and promote the construction of service - oriented government . Therefore , it is necessary to reform the current real estate tax system in our country , and it is of great significance .
【学位授予单位】：中共中央党校
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

【参考文献】