房产税试点法律问题研究

发布时间：2018-07-02 21:14

本文选题：法律 + 房产税　；参考：《西南财经大学》2014年硕士论文

【摘要】：房产直接关系到国计民生。在现如今的国民经济体系中,房地产占据非常重要的地位。我国正处在区域一体化、城市化、城镇化的高速发展阶段,经济发展对房地产业的依赖程度极高,从房地产投资占我国GDP比重已经超过20%就可见一斑了。随着国民经济的飞速发展,房地产作为国民经济中不可或缺的重要产业也有了飞跃式发展。然而,在腾飞的背后也存在不能忽视的问题。在2006年后房地产市场的发展过快过热已经超出了满足民众居住和合理投资的需求,房屋价格不断攀升,更出现了投机性投资,扰乱了正常的市场经济秩序。虽然国家多次对房地产市场进行宏观经济调控但是最终没能达到预期的调控效果,收效甚微。目前,我国的房地产业的发展对国家经济的发展、以及其居民生活环境、住所环境和条件的好转起到了积极的作用。但是,我国的房地产业同时也出现了一些迫切需要解决的问题。这些问题主要表现在地产投资规模过大、商品房价格上涨过快、商品性房源和保障性房源有冲突、商品房结构不合理等方面。这些问题导致国内不少地方出现“买房难”、“空城”等现象。习近平总书记提出了“中国梦”。衣食住行作为人民生活的基本要素。“住房梦”是当代中国人最基本的梦想。有稳定的居所是人类的共同愿望,安居方能乐业。中国有句老话,正所谓成家立业,中国人历来看重家的地位,家能给人带来归宿感。对于住房问题,是否拥有住房直接关系到是否能正常工作、学习、生活。家在所有老百姓的心目中都占据着重要地位。随着第十八届中央委员会第三次全体会议的召开,根据会议的精神,要全面深化改革,要紧紧围绕使市场在资源配置中起的决定作用深化经济体制改革,提出还要进一步坚持完善基本经济制度,加快完善现代市场体系、宏观调控体系,提出需要加快转变经济发展方式,推动经济更有效率、更加公平、更可持续发展,明确指出要加快地产税立法并适时推进改革,加快资源税改革。以往的事实和其他发达国家的经验告诉我们：可以通过立法的形式设立房产税,通过征税可以有效解决当前主要的社会矛盾,可以对贫富差距进行调节,让资源配置更加优化,也为中央和地方政府筹集财政开辟了新的方式。同时还要看到房产税的征收也可以打击投机和恶意炒房的行为。对房地产市场来说,这样的手段能够通过保障市场经济下的公平竞争,进一步保障参与房产市场各个主体的合法合理的利益。这种手段还能促进房地产市场合理健康发展,为我国的房地产业的发展保驾护航,从而促进我国经济进一步稳健向前推进。本文对房产税的阐述主要分为五个部分,首先从房产税研究的目的和意义、房产税改革的必要性等方面介绍了目前我国房产税法律制度,然后对我国目前在房地产方面的现状进行探究,同时借鉴国外在房地产税方面的政策法规并进行总结和分析,最后得出我国在房地产方面的改革建议。具体如下：第一部分：从房产税研究的目的和意义、房产税改革的必要性等方面介绍了目前我国房产税法律制度。主要是指出当前我国在执行现行房产税法律制度中出现的问题,从多个方面分析明确了房产税之所以需要改革的必要性。对房屋进行征税,我国自古就已经存在。最早可以追溯到周朝。新中国成立以来,在建国初就开始对房产问题进行了立法方面的探索和研究。随着房地产业在国民生产中的重要地位以及针对近年来的出现新问题、新情况,国家愈来愈重视房地产业的健康发展。国家在2011年初正式拉开了房产税改革的帷幕,确定了以上海、重庆为两大试点城市探索房产税改革。这两个城市都根据自己管辖地的房地产市场情况和居民收入情况、居民的房产拥有量等实际情况颁布了试点办法并制定相关制度开始了房产税改革。这是正式对部分个人住房征收房产税的具有开创性的举措。它进一步表明我国住房制度的改革正式逐渐朝着向个人住房征收房产税的方向前进,可以说是我国房产税改革进入新的一个发展阶段的标志。第二部分：分析目前房产税法律制度的现状和存在的问题。主要是介绍了重庆和上海两个城市的试点房产税改革情况,并对暂行效果进行分析,通过分析提出此次两地房产税试点中暴露的问题和其局限性。目前,房产市场存在的问题是复杂而又迫切的,是必须从根本上去解决的。这是不能仅仅依靠以往简单的行政命令或经济调节的。这样一来房产税改革势在必行。房产税作为一种财税制度,是不同于一段时间的“限购”、“限价”的政策,是要在制度上来调控整个市场,让房地产市场回归到法治的轨道上。我们应将房地产市场宏观调控作为一个法律问题来进行研究。在法治化的前提下,保护各市场参与者的合法合理权利。这种方式既符合市场经济的规律要求,又能使任何参与主体的合理权利都不会被剥夺。2011年1月,上海市政府发布关于房产税的“暂行办法”。与此同时,重庆市人民政府发布了重庆市的“暂行办法”和“管理实施细则”等文件。这标志着我国正式拉开了个人住房征收房产税改革试点的序幕,可以说是我国住房制度发展历史中具有里程碑性质的一个事件,也是财税制度发展的一件大事。2试行3年以来“上海模式”“重庆模式”都取得一定成效,虽然表现形式和内容不尽一致但无不具有一定的代表性。第三部分：简单介绍英美韩日等典型的国家的房产税法律制度,并且从制度、目标、用途等方面和我国房产税法律制度进行了对比分析,通过学习和发现其合理的制度,可以得到一些适用于我国的启示。世界上最早开始征缴房产税的国家是英国,英国具房产税制度较为成熟。从形式上讲,英国的房产税主要分为“市政税”和“营业税”两种。美国的房产税制定,地方政府具有自主的权限。各地方政府可以根据各自地方上的实际情况,确定该税的征收对象和征收方式。而且,美国和英国的房产税的税收主要使用在提供公共服务以及房产税征收区域的教育费用。和中国的税收政策不同,美国的房产税在各个地方政府之间具有较大的差异。从各个州政府到各地方政府也存在较大的差异。所以美国各州政府之间房产税收收入多少具有很大的差异性,而且经常性地发生变化。我国房产税应该采取学习先进经验和同时要和我国实际情况相结合的态度,分阶段的来制定房产税的目标。针对于我国目前的实际情况主要的目标还是以调控为主要目的。这是因为当前我国涉及到房产的问题主要还是在收入的增速和房价的涨速差距日益拉大,贫富差距明显,且让更多的房屋产权人将房产的性质从自住转向投资性资产。这种投资方式造成了严重的社会资源浪费。第四部分：对我国房产税的试点过程中出现的问题进行分析,提出了房产税实施的目标、用途,制度,并针对现有的房产税实施过程中容易出现的盲端,进行提示,避免或减少房产税实施过程中的法律纠纷。第五部分：总结了前面四个部分的内容,指出房产税在国内试点存在法律问题,不能对我国的房地产改革起到很好的作用。但是同时作为试点政策,在房地产的发展方面作为先驱,具有很重要的意义。同时我们从房产税在国外起的作用来看,能够有效地对房地产市场发展起到很好的调节作用。因为从长远的角度看,房产税可以作为一种长效的措施来改善我国房地产现状。我们可以通过立法的途径配合适当的调整措施完成房产税的改革,具体就是从立法层面、执法层面及听证程序等方面进行房产税的改革。在立法方面,需要加强建设房产税的立法体系建设,实行宽税基政策,扩大征税范围,合理计税依据,实现公平赋税,同时建议设立房产税的税收优惠政策,灵活税率制度；在执法方面,做好房产税税源管理,强化征税执法的权利,调整房产税税收优惠；在听证程序方面,应着实落实听证政策,保障成法的质量和可行性。总而言之,本文力图通过经济法理论和目前房产税实行的情况的分析讨论房产税法律制度中产生的问题,指出房产税改革中出现的法律纠纷和法律漏洞,探寻出房产税改革中无论理论还是实践中问题产生的本质,并进一步提出对未来房产税改革的合理建议,对我国房产税法律制度的完善和制度的改革具有借鉴意义。
[Abstract]:Real estate is directly related to the national economy and people's livelihood. In today's national economic system, real estate occupies a very important position. China is in the high speed development stage of regional integration, urbanization and urbanization. Economic development has a high degree of dependence on the real estate industry. The proportion of real estate investment in China's GDP is more than 20%.
With the rapid development of the national economy, real estate, as an indispensable and important industry in the national economy, has a rapid development. However, there is a problem that can not be ignored behind the development of the real estate market. The rapid development of the real estate market after 2006 has overheated the demand for people living and reasonable investment, and the price of housing is constant. Rising, more speculative investment has disrupted the normal order of the market economy. Although the state has carried out macroeconomic regulation and control of the real estate market on many occasions, it has failed to achieve the desired effect of regulation and control, with little effect.
At present, the development of China's real estate industry has played a positive role in the development of the national economy, the living environment and the improvement of the conditions and conditions of the residence. However, the real estate industry in our country also has some urgent problems to be solved. These problems are mainly the large scale of the investment in real estate and the rise of the price of the commercial housing. Too fast, commercial housing and affordable housing conflicts, the structure of commercial housing is not reasonable and so on. These problems have led to many places in China, "housing difficulties", "empty city" and other phenomena.
General secretary Xi Jinping put forward the "Chinese dream". Food and clothing as the basic elements of the people's life. "Housing dream" is the most basic dream of contemporary Chinese people. A stable residence is the common desire of human beings. Housing feeling. For housing problems, whether or not to have housing is directly related to the normal work, study, and life. The family occupies an important position in the minds of all the people.
With the convening of the third plenary meeting of the eighteenth Central Committee, in accordance with the spirit of the conference, we should deepen the reform in an all-round way and deepen the reform of the economic system closely around the decisive role of the market in the allocation of resources, and put forward that the basic economic system should be further perfected, the modern market system, the macro regulation and control system should be accelerated. We need to accelerate the transformation of the way of economic development, promote more efficient, more fair and more sustainable development of the economy. It is clear that the legislation of real estate tax should be accelerated and the reform should be promoted in a timely manner, and the reform of the resource tax should be accelerated.
The past facts and the experience of other developed countries tell us that property tax can be set up through the form of legislation. Through taxation, we can effectively solve the main social contradictions, adjust the gap between the rich and the poor, make the allocation of resources more optimized, and open up a new way for the central and local government to raise the finance. To the real estate market, this means can further protect the legitimate and reasonable interests of the participants in the real estate market by guaranteeing the fair competition under the market economy. This means can also promote the rational and healthy development of the real estate market and the housing market for our country. The development of the real estate industry should be escorted so as to further promote our economy further.
In this paper, the elaboration of the property tax is divided into five parts. First, it introduces the current legal system of real estate tax in China from the purpose and significance of the research on real estate tax, the necessity of the reform of property tax and so on. Then it explores the current situation in our real estate and draws on the foreign policies and regulations on real estate tax. Summary and analysis, and finally come to China's reform proposals in real estate.
The first part: from the purpose and significance of the research on the property tax and the necessity of the reform of the property tax, this paper introduces the current legal system of the real estate tax in our country. It mainly points out the current problems in the implementation of the current legal system of the current property tax in our country, and the necessity of the need for the reform of the property tax is clarified from many aspects.
Our country has existed since ancient times. It can be traced back to the Zhou Dynasty. Since the founding of new China, the legislative aspects of the property problems have been explored and studied in the early days of the founding of the people's Republic. With the important status of the real estate industry in the national production and the new problems in recent years, the new situation, the state has paid more attention to it. The healthy development of the real estate industry. In early 2011, the state formally opened the curtain on the reform of the property tax, and decided to explore the reform of property tax in Shanghai and Chongqing for the two major pilot cities. The two cities have issued a pilot run according to the real estate market situation of their own jurisdiction and the residents' income, and the real estate ownership of the residents. The reform of the property tax has been started by the law and the relevant system. It is a pioneering move to formally levy a property tax on some individual housing. It further indicates that the reform of the housing system in China is gradually moving forward towards the tax on individual housing. It can be said that the reform of our property tax has entered a new stage of development. Sign.
The second part: analyzing the current status and existing problems of the legal system of real estate tax, mainly introducing the reform of the pilot property tax in two cities in Chongqing and Shanghai, and analyzing the temporary effect, and putting forward the problems and limitations in the experiment of the two land property tax.
At present, the problems of the real estate market are complex and urgent, which must be fundamentally solved. This is not merely a simple administrative order or economic regulation. So the property tax reform is imperative. As a financial and tax system, the property tax is a policy of "limit purchase" and "limit price", which is different from that of a period of time. We should regulate the whole market in the system and let the real estate market return to the track of the rule of law. We should study the real estate market macro regulation as a legal issue. Under the premise of the rule of law, we should protect the legitimate and reasonable rights of the market participants. This method is not only in accordance with the law requirements of the market economy, but also to make the appointment of the market economy. The reasonable rights of Ho Shen and the main body will not be deprived of the "Interim Measures" on the property tax in the Shanghai municipal government in January. At the same time, the Chongqing Municipal People's government issued the "Provisional Measures" and the "rules for the implementation of management" in Chongqing, which marks the reform of the real estate tax reform for individual housing in Shanghai. The prelude of the point can be said to be a milestone in the history of the development of the housing system in China. It is also a major event in the development of the financial and tax system. The "Shanghai model" and "Chongqing model" have achieved certain results since the trial of the "Shanghai model" for 3 years. Although the form and content are not the same, all of them have certain representativeness.
The third part: a brief introduction of the legal system of real estate tax in the typical countries, such as the United States and the United States, Korea and Japan, and the comparison and analysis of the legal system of the property tax in China from the aspects of system, goal and use, and the enlightenment to our country by learning and discovering the reasonable system.
The first country in the world to collect real estate tax is Britain, the British property tax system is more mature in the UK. In form, the British property tax is mainly divided into two kinds: "municipal tax" and "business tax". The tax revenue of the United States and the United Kingdom is mainly used in the provision of public services and the area of the property tax collection. Unlike China's tax policy, the U.S. property tax has a big difference between local governments. There is a big difference. So the real estate tax revenue between the states of the United States has great difference and often changes. Our property tax should take the advanced experience of learning and the attitude of combining with the actual situation of our country at the same time, making the goal of the real estate tax in a phased way. The main goal is to regulate and control the main purpose. This is because the problem of real estate in China is mainly due to the growing gap between the growth rate and the price of house prices, the gap between the rich and the poor is obvious, and more housing property owners turn the property from self housing to investment assets. This way of investment is serious. Waste of social resources.
The fourth part: analysis of the problems in the pilot process of the property tax in China, and put forward the objectives, uses and systems of the implementation of the property tax, and the blind end which is easy to appear in the implementation process of the existing property tax, and to avoid or reduce the legal disputes during the implementation of the property tax.
The fifth part: summarize the contents of the first four parts, point out that the real estate tax has legal problems in China, and can not play a very good role in the real estate reform of our country. But at the same time, as a pilot policy, it is of great significance to be a pioneer in the development of real estate. At the same time, we play a role from the property tax in foreign countries. It can effectively regulate the development of the real estate market. Because in the long run, the property tax can be used as a long-term measure to improve the real estate situation in China. We can complete the reform of real estate tax through the way of legislation and appropriate adjustment measures, specifically from the legislative level and the law enforcement layer. Face and hearing procedures and other aspects of property tax reform.
In legislation, it is necessary to strengthen the construction of the legislative system of building property tax, carry out the wide tax base policy, expand the scope of the tax collection, the reasonable tax basis, and realize the fair tax. At the same time, it is suggested to establish the preferential tax policy of the property tax, the flexible tax rate system, the management of the source of the real estate tax, the right to enforce the law enforcement, and the adjustment of the property. Tax and tax preferences; in the hearing procedure, we should implement the hearing policy and ensure the quality and feasibility of the law.
In a word, this paper tries to discuss the problems arising in the legal system of real estate tax through the analysis of the economic law theory and the current situation of real estate tax, and point out the legal and legal loopholes in the reform of property tax, and explore the essence of the problems in the reform of real estate tax, both theory and practice, and further put forward to the future. The reasonable suggestions of property tax reform can be used for reference in perfecting the legal system of property tax in China and in reforming the system.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;F812.42;F299.23

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