我国对个人住房开征房产税问题研究

发布时间：2018-01-14 00:14

本文关键词：我国对个人住房开征房产税问题研究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：党的十八届三中全会明确提出要“落实税收法定原则”和“加快房地产税立法”,可以见得我国对个人住房开征房产税已是大势所趋。但几年过去,今年三月份召开的十二届全国人大五次会议上仍没有房产税的立法安排,而社会上对于房产税改革的看法依然争议不断。房产税不仅是国家发挥政府职能的重要手段,也是被百姓密切关注、直接影响社会稳定的关键问题。因此,对个人住房开征房产税的问题进行深入研究,对于完善我国房地产税制体系有着重要的意义。本文从房产税改革争议最集中的征收法理问题切入,重点分析了土地公有制、土地出让金和房产交易税是否能构成房产税改革的障碍,论证了应对个人住房开征房产税的观点。接着从定位之争、要素设计难点以及征管障碍三方面,进一步讨论对个人住房开征房产税后可能遇到的问题与阻碍,例如:房产税改革初期不具备成为地方主体税种及抑制房价的作用、征税范围及税率等要素的制定存在挑战、征管措施尚待完善等。然后,针对我国房产税改革的争论问题,对部分国家或地区的成熟经验进行梳理和归纳,找出可供我国学习和借鉴之处,为接下来提出适应我国国情的政策建议提供参考方向。经研究后发现,我国对个人住房征收房产税这一问题虽不存在理论障碍,但是在综合考虑实际因素之后,其房产税改革难度陡然上升。目前的房地产税制结构很难在短期内彻底改变,房产税改革后相当于是一个“新税”。人们对新增税负本就有抵触心理,再加上不理解、不接受批租制下对个人住房征收房产税的法理依据等现实原因,以及征管经验不足、配套设施不完善等技术上的限制,致使此次对个人住房征收房产税还有较大困难,需要国家立法部门给予高度重视。
[Abstract]:The party clearly in the third Plenary Session of the 18th CPC Central Committee to implement the tax legal principle "and" speed up the real estate tax legislation, can be seen in China on the individual housing property tax levy is represent the general trend. But over the past few years, the Legislative Arrangements of the twelve National People's Congress the five meeting held in March this year, there is no property tax, and the society for property tax reform is still controversial. The views of property tax is not only an important means of the national government, is the people pay close attention to the key problems, directly affect social stability. Therefore, in-depth research on the issue of property tax levy of individual housing, has important significance to improve China's real estate tax system. Starting from the legal problem of levy property tax reform controversy most concentrated, focuses on the analysis of the public ownership of land, the land is gold and real estate transaction tax of real estate Tax reform barriers demonstrated against individual housing property tax. Then from the view of location dispute, difficulties in design elements and collection three obstacles, the further discussion on the problems and obstacles, individual housing property tax levy may encounter such as: property tax reform in early period have become the main local taxes and restrain prices the scope of taxation, tax and other elements making challenges, collection and management measures still need to be improved. Then, according to the issue of house property tax reform in China, and summarizes the experiences of some countries and regions, find out for our learning and reference for the next proposed policy recommendations to adapt to China's national conditions provide reference direction. After research found that China's individual housing property tax this problem is not the existence of the theoretical obstacles, but in the actual factors into consideration, the real estate tax The difficulty of reform. A sharp rise in real estate tax structure is difficult to change in the short term, the real estate tax reform after the equivalent of a "new tax" for the new tax. People have the psychological conflict, and do not understand, do not accept the leasing system of individual housing property tax legal basis etc. the real reason, as well as collection and management experience, perfect supporting facilities and other technical limitations, resulting in the individual housing property tax levy is still very difficult, need national legislation departments attach great importance.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.23

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