促进我国房地产业健康发展的税收政策研究

发布时间：2018-01-07 14:18

本文关键词：促进我国房地产业健康发展的税收政策研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：2010年4月17日,国务院发布“新国十条”,明确提出要“发挥税收政策对住房消费和房地产收益的调节作用”。世界先进国家的成功经验表明,一个结构完备、运行良好的房地产市场离不开一个能同市场经济相吻合、并将国家宏观经济政策渗透于市场的完备、高效的房地产税体系。房地产税体系的有效运行,对于促进房地产业的健康发展、进而促进国民经济结构的有效调整,保证国民经济持续、快速、健康发展,合理调节社会收入分配都具有十分积极的作用。本文主要的研究内容有：首先,基于当前房地产市场发展的情况,分析了国外的房地产税制,重点研究了美国和英国的房地产税制。通过对中外房地产税体系设计和征管的比较,获得启示。其次,从财产课税和税收效应两个方面,研究了与本文契合的有关房地产税基础理论。在此基础上,分析了房地产税对政府、房地产企业和购房者的影响效应。再次,研究分析了我国目前房地产税收领域存在的问题,并从税费设置、税负分配以及征管配套机制等方面进行剖析。最后,紧密结合我国国情,顺应当下全面深化改革的历史潮流,为促进我国房地产业健康发展,针对我国房地产税制和征管等方面提出了几点调整建议。以期通过多管齐下的举措,进一步完善我国现行的房地产税制及征管。
[Abstract]:Abstract: in April 17, 2010, the State Council issued the "new country ten", clearly put forward to "regulate" tax policy on housing consumption and real estate income. The successful experience of the advanced countries in the world show that a complete structure, good operation of the real estate market cannot do without a match with the market economy, and the national macroeconomic policy in the market penetration of complete and efficient real estate tax system. The effective operation of the real estate tax system, to promote the healthy development of the real estate industry, and promote the adjustment of national economic structure, to ensure the sustained, rapid and healthy development, has a very positive effect and reasonable adjustment of social income distribution. The main research contents of this article are:
First, based on the current development of the real estate market, this paper analyzes the foreign real estate tax system, focuses on the real estate tax system in the US and the UK, and draws inspiration from the comparison of the real estate tax system design and collection management between China and foreign countries.
Secondly, from the two aspects of property tax and tax effect, we have studied the basic theory of real estate tax that is consistent with this article. On this basis, we have analyzed the impact of real estate tax on the government, real estate enterprises and buyers.
Again, the research and analysis of the current real estate tax problems in the field, and from the tax and fee setting, tax burden distribution and the collection and management mechanism and other aspects of the analysis.
Finally, combined with the situation of our country, with comprehensive deepening of reform should be under the historical trend, in order to promote the healthy development of China's real estate industry, according to China's real estate tax collection and management and puts forward some adjustment suggestions. Through multi pronged initiatives to further improve China's current real estate tax system and collection.

【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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