新形势下房产税改革过程中应考虑的问题及建议

发布时间：2018-01-09 05:35

本文关键词：新形势下房产税改革过程中应考虑的问题及建议　出处：《辽宁师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着经济的迅猛发展，近年来住房问题成为日益严重的民生问题，房价的不断攀升给老百姓及政府都带来了巨大的压力，如何通过税收来调整房地产市场成了人们关注的焦点。随着“两会”的落幕，国家确定了房地产税立法，起草工作正在研究进行中，以上海、重庆两市三年的试点经验为基础，房地产税的起草工作受到了各方的关注，而它的征收还必须以现在试点的“房产税”为重要的考虑对象，一定程度上促进了房产税的改革。同时，“房产税”作为“房地产税”中重要的一环，对整个房地产市场有一定的调节作用。目前来看，房产税的试点工作已经起到了一定的效果，接下来房产税草案的起草应该向更全面、更多元化的趋势进行，由于各地房地产市场情况不同，房价差距也较大，因此如何找到平衡点，是否应扩大试点探寻更合理的开征方式，使房产税为大多数人所接受也成为重要的课题。在政策和市场，，中央与地方等各方面的博弈当中，如何让房产税的征收更合理、不重复、不增加老百姓的负担，这需要一个研究的过程。同时，房产税的合理征收在一定程度上也可以推动房地产市场健康稳定的发展，对完善我国的税收制度体系起到重要的作用。本文以最新的“两会”政策为理论基础，对上海、重庆三年的试点工作数据进行比较分析，探寻房产税试点扩围的可能性，并在房产税的国际比较中，总结我国房产税的特点及现行税收环境对房产税的影响。在我国“房地产税”立法过程中考虑新形势下“房产税”的改革应注意的问题，如开征房产税对各环境因素的影响及其利弊分析等，并对房产税的全面实施提出建议。
[Abstract]:Along with the rapid development of economy in recent years, the housing problem has become increasingly serious problems of people's livelihood, housing prices continue to rise to the people and the government have brought tremendous pressure, how to adopt the tax to adjust the real estate market has become the focus of attention. With the "NPC and CPPCC" ended, the national real estate tax legislation the drafting of the pilot, in Shanghai, three years of experience in Chongqing city for the two, the real estate tax drafting by the parties concerned, but it must also be levied property tax pilot now is to consider the object, to a certain extent promoted the reform of the property tax. At the same time, the "real estate tax" as an important part of "real estate tax", has a role in regulation of the real estate market.
At present, the pilot work of the real estate tax has played a certain effect, the property tax bill should be drafted to a more comprehensive, more diversified trend, because the local real estate market situation is different, the price gap is larger, so how to find a balance point, whether it should expand the pilot to explore a more reasonable way to levy so, the property tax is accepted by most people has become an important topic. In the policy and market, the central and local game etc., how to make the property tax levy is more reasonable, not repeat, do not increase the people's burden, this requires a process of research. At the same time, the development of reasonable property tax to a certain extent, can also promote the healthy and stable real estate market, an important role to improve China's tax system.
According to the latest "NPC and CPPCC" policy as the theoretical basis of Shanghai, Chongqing three years of pilot data for comparative analysis, to explore the possibility of expanding the scope of property tax pilot, and international comparison on the real estate tax, summarizes the characteristics of China's real estate tax and the influence of the current tax on the real estate tax. China's real estate tax legislation in the process of considering the new situation of "property tax" reform should pay attention to the problem, such as the impact of the property tax levy on the environmental factors and the analysis of advantages and disadvantages, and puts forward some suggestions for the full implementation of the property tax.

【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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