房产税改革试点及前景分析

发布时间：2018-02-04 10:22

本文关键词： 房产税房产税改革试点博弈分析效应分析税制设计　出处：《安徽大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,房地产业已成为我国国民经济的支柱产业和新的经济增长点,但部分城市的房地产市场出现了过热的现象,这不仅威胁着房地产金融的安全,也深刻影响了广大人民的生活及国家经济的健康运行。随着房地产调控的深入,房产税改革势在必行。健全完善房产税制度有利于调节收入分配和社会公平,有利于完善国家财政税收体制,符合我国“十二五”规划要求。我国将上海和重庆作为房产税改革试点城市,对部分个人非营业住房在保有环节征税,并且这一试点的加速扩容已经势在必行,然而我国房产税仍然不成熟,存在诸多问题。本文将沪、渝两地开征的房产税改革试点方案进行了对比分析,客观的对面临重重困难的改革进行了评价。但是房市内的各利益主体的博弈体现了房产税的必要性,且房产税的经济和财政效应说明了改革是大势所趋,起到了很多正面作用,有不足之处也属于正常范围。因此在借鉴国外经验和吸取教训的基础上,针对我国房产税各方面的不足提出了进一步规范我国房产税的建议。本文主要通过五大部分对房产税及其试点进行阐述：第一部分,首先简要介绍了我国房产税历史和房地产市场的相关税收,为后文的展开提供清晰的背景支持。其次对上海和重庆两地房产税试点的具体细则和两者区别所在进行了对比,突出了两地方案的各自亮点所在。进一步分析了房产税试点在历时两年后的各方面收效(包括房价、税收制度、地方财政收入、收入分配)和存在的诸多问题：房产税性质有待明确,征税对象范围窄,缺乏整体税收结构的相应调整,方案设计与政策目标存在偏离,缺乏严密的法律规范性。第二部分,通过博弈论的角度分析了我国房地产市场各个利益主体之间的各种博弈过程,从而得出的结论体现了房产税的必要性。在简要介绍房地产市场的利益链之后重点分析了各个利益主体的博弈或者合谋,其中包括：地方政府和房产商的博弈与合谋、房地产商与消费者的博弈、房地产商之间的博弈与合谋。得出我国房地产市场的博弈还是一个实力不够对称、行为不够规范、风险不够对等的博弈。博弈的最终结局只会是地方政府、房地产商成为最大的赢家,消费者成为博弈的受害者。因此,在市场机制作用有限的情况下,不能单靠市场内在因素控制日益趋高的房产价格,有必要采取市场系统以外的力量进行干预,包括行政和法律手段,例如房产税。第三部分,结合实证分析和计量分析研究房产税的经济效应、财政效应,首先,通过SVAR模型的建立考察保有环节的税收改革的冲击响应函数,从而研究房产税的改革对房地产市场价格可能产生的影响。其次,从理论角度分析房产税的经济和财政效应,包括：价格效应、财政收入效应、收入分配效应、保障性住房效应,以求得出房产税对这些方面的深层次影响。第四部分,向其他国家借鉴房产税相关的经验和教训能帮助我国尽快的找到符合我国国情的房产税改革发展道路。因此,该部分主要分析了世界发达国家和地区的概况以及美、日两国的正反两面的经验、教训。美国房地产税的优点主要有：宽税基,少税种；税率自主；合理规定税收减免；价值评估体系齐全。第五部分,基于前面四个部分的分析,结合我国政府的会议精神,进行房产税改革试点的推广性分析并提出相应的政策建议,包括：回归财产税属性,以价值计税；设计合理税率及减免税范围；扩大征收对象范围,全国房产信息联网；完善法律机制,赋予地方自主权；统筹考虑与房产税改革相关的其他手段。
[Abstract]:In recent years , real estate industry has become the pillar industry and new economic growth point of our country ' s national economy , but some urban real estate market has experienced overheating phenomenon , which not only threatens the security of real estate finance , but also affects the life of the general population and the healthy operation of the national economy . With the deepening of the real estate regulation , the reform of the property tax is necessary . In addition , it is necessary to perfect the property tax system , which is beneficial to the adjustment of income distribution and social equity . This paper makes a comparative analysis of the pilot scheme of property tax reform in Shanghai and Chongqing , and evaluates the reform of real estate duty . However , the economic and financial effects of the real estate tax show that the reform is the trend of the general trend , has played a number of positive roles , and has some shortcomings . In the first part , the paper briefly introduces the history of real estate tax in our country and the relevant taxation of real estate market , and provides clear background support for the development of Shanghai and Chongqing . Secondly , the paper compares the specific rules and the differences between the two schemes in Shanghai and Chongqing . The property of the property tax is to be clear , the scope of the taxation object is narrow , the corresponding adjustment of the whole tax structure is lacking , the design of the scheme is deviated from the policy objective , and the strict legal norm is lacking . In the second part , the game process of the real estate market is analyzed through the game theory . The conclusion reflects the necessity of the real estate tax . The game of the real estate market is the game between the local government and the consumer , the game between the real estate quotient and the consumer , the game and collusion between the real estate agents . In the third part , combined with the empirical analysis and the measurement analysis , the economic and financial effects of the real estate tax are studied . First , the impact response function of the reform of the real estate market is studied through the establishment of the SVAR model . Secondly , the economic and financial effects of the property tax are analyzed from the theoretical angle , including price effect , fiscal revenue effect , income distribution effect and safeguard housing effect , so as to get the deep influence of the property tax on these aspects . In the fourth part , the experience and lessons from other countries for reference to the property tax can help our country find the development way of real estate tax reform which accords with the national conditions of our country as soon as possible . Therefore , this part mainly analyzes the general situation of the developed countries and regions of the world , and the experiences and lessons of the two sides of the United States and Japan . The advantages of the United States real estate tax are as follows : broad tax base , less taxes , tax rate autonomy , reasonable regulation of tax deduction and complete value evaluation system . The fifth part , based on the analysis of the previous four parts , combined with the spirit of our government meeting , carries out the popularization of the property tax reform pilot and puts forward the corresponding policy suggestion , including : the return property tax attribute , the design reasonable tax rate and the tax exemption scope ; enlarge the scope of the collection object , the national real estate information network ; improve the legal mechanism , grant local ownership ; and take into consideration other means related to the reform of the property tax .

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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