我国房地产税制度改革问题研究

发布时间：2018-01-27 05:52

本文关键词： 房地产税制度改革　出处：《新疆大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着房地产市场的快速发展和“营改增”的全面推开,房地产税(房产税和城镇土地使用税)逐渐成为我国地方税收体系中的重要税种,但由于房地产市场在我国自形成至今也不过30年左右,目前还处于十分不成熟阶段,房地产税制度存在着税制结构不合理、税收收入规模小、流转环节税负重和征收管理漏洞多的问题,导致我国房地产税与房地产行业不相协调,这严重制约着我国市场经济的良性发展。本文研究我国房地产税制度改革的初衷正是要解决目前房地产税制度中存在的问题,这对于明确我国房地产税制度改革方向,促进房地产税制度改革顺利进行具有重要意义。首先,本文在梳理我国房地产税制度改革相关国内外文献的基础上,对房地产税进行了概念界定,明确了研究对象是房产税和土地使用税;其次,研究我国房地产税制度经历了“转轨”时期、稳步调整时期、沪渝试点时期和现阶段改革时期,从税收政策和征管制度两方面归纳了我国现行房地产税制度的现状,分析了房地产税制度改革的四个需要:深化财税体制改革的需要,解决“土地财政”问题的需要,缩小贫富差距的需要和促进房地产市场健康发展的需要。再次,指出了我国房地产税制度存在税法规定有瑕疵、税收收入规模小、流转环节税负重和征收管理漏洞多和试点效应不明显的问题,深入剖析了存在问题的根本原因、主要原因、体制原因、直接原因、社会原因和试点问题的特殊原因。最后,对我国房地产税制度改革提出一些对策建议:改革顶层设计、合理改革税制、做好协同配套和强化税收征管。
[Abstract]:In recent years, with the rapid development of the real estate market and the promotion of "business reform and increase", the real estate tax (real estate tax and urban land use tax) has gradually become an important tax in the local tax system of our country. But because the real estate market has been formed in our country for only about 30 years, it is still in a very immature stage. The real estate tax system has an unreasonable structure of tax system, and the scale of tax revenue is small. The problems of heavy tax burden and management loopholes in the circulation link lead to the disharmony between the real estate tax and the real estate industry in our country. This seriously restricts the healthy development of China's market economy. This paper studies the real estate tax system reform in China is to solve the existing problems in the real estate tax system. This is of great significance for clarifying the direction of real estate tax system reform and promoting the smooth implementation of real estate tax system reform. Firstly, this paper combs the domestic and foreign literature on real estate tax system reform. The concept of real estate tax is defined, and the object of study is property tax and land use tax. Secondly, the study of China's real estate tax system experienced "transition" period, steady adjustment period, Shanghai and Chongqing pilot period and the current reform period. This paper sums up the current situation of the real estate tax system in China from the two aspects of tax policy and collection and management system, and analyzes the four needs of the reform of the real estate tax system: the need to deepen the reform of the fiscal and taxation system. The need to solve the problem of "land finance", the need to narrow the gap between rich and poor and the need to promote the healthy development of the real estate market. The problems of small scale of tax revenue, heavy tax burden in the circulation link, many loopholes in tax collection and management, and no obvious effect on the pilot project are analyzed in depth. The basic causes, main causes, system reasons and direct causes of the problems are analyzed in depth. Finally, some suggestions are put forward for the reform of the real estate tax system in China: reforming the top-level design, rationally reforming the tax system, doing well the coordinated matching and strengthening the tax collection and management.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42

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