推进我国房产税制改革的对策研究

发布时间：2018-01-10 01:34

本文关键词：推进我国房产税制改革的对策研究　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，伴随着市场经济体制的进程和城镇化战略的不断推进，我国房地产行业也迎来了前所未有的发展。作为支柱产业，房地产业的繁荣将带来国民经济的快速增长。然而房地产业的发展也并非一帆风顺，也在矛盾调整中承受着巨大的改革压力。如何促进房地产市场的理性发展，促进房地产行业的健康和繁荣，已经成为理论界和实务界聚焦的热点。房地产行业的改革与发展也成为房地产税收制度改革的直接动因。房地产税收一直被视为国家对房地产业调控的重要手段。而作为其中核心的房产税，不仅有利于房地产市场的有序运行，而且能够成为地方政府财政收入的主要来源，满足地方政府对扩大基础设施和公共事业规模而不断增加的投入。我国现行的房产税制始于1986年，显然已经滞后于经济的高速发展，也不能适应房地产市场的不断调整。房产税改革变得非常必要和紧迫。本文从房产税的概念和基础理论出发，明确了房产税开征的目标定位和社会经济功能。通过分析我国房产税征收的现状，总结了当前房产税制存在的主要问题，强调了房产税改革的趋势。在借鉴国际经验和评价我国试点城市房产税运行效果的基础上，提出完善房产税制的基本思路和设计框架。房产税改革的顺利推进在于明确改革的目的和方向，，设计出适合我国现实国情的税制要素，使房产税真正发挥房地产市场调节职能和地方公共财政职能。
[Abstract]:Since the reform and opening up, along with the process of market economy system and the continuous promotion of urbanization strategy, the real estate industry in China has also ushered in unprecedented development, as a pillar industry. The prosperity of the real estate industry will bring about the rapid growth of the national economy. However, the development of the real estate industry is not smooth, and it also bears enormous pressure of reform in the process of contradiction adjustment. How to promote the rational development of the real estate market. To promote the health and prosperity of the real estate industry. The reform and development of the real estate industry has become the direct cause of the reform of the real estate tax system. The real estate tax has been regarded as an important means for the state to regulate and control the real estate industry. And the property tax, which is at the heart of it. It is not only conducive to the orderly operation of the real estate market, but also can become the main source of local government revenue. To meet the needs of local governments to expand the scale of infrastructure and public utilities and increasing investment. China's current real estate tax system began in 1986, obviously has lagged behind the rapid development of the economy. Also can not adapt to the constant adjustment of the real estate market. Property tax reform has become very necessary and urgent. Based on the concept and basic theory of real estate tax, this paper clarifies the target orientation and social and economic function of property tax collection, and analyzes the current situation of property tax collection in China. This paper summarizes the main problems existing in the current real estate tax system and emphasizes the trend of the property tax reform. Based on the reference of international experience and the evaluation of the operation effect of the real estate tax in the pilot cities of our country. Put forward the basic ideas and design framework to improve the real estate tax system. The smooth progress of the property tax reform lies in the clear purpose and direction of the reform and the design of the elements of the tax system suitable for the actual situation of our country. So that the real estate tax real estate market regulation function and local public finance function.
【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】：2014
【分类号】：F299.23;F812.42

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