我国房产税征管的改革研究

发布时间：2018-02-04 13:23

本文关键词： 房产房产税改革税收征管税基评估　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：自1998年国务院下发文件,开放居民住房消费以来,随着我国城市化进程的不断推进,居民收入水平的日益提高,我国居民对住房的需求日益加大,使得我国房地产市场供不应求,于此,我国房地产市场也经历了一个快速的发展时期。繁荣的房地产业带动着我国各行业的经济发展,成为了推动中国GDP连续高增长的一股重要力量。然而蓬勃发展的房地产经济使得房地产市场出现了一些问题。居民对住房的刚性需求加上“炒房团”的投机需求,使得我国房价日益高涨,使得我国居民,尤其是中低收入居民在购房中承受着巨大的经济压力和生活压力。社会财富越来越倾向于聚集在少数人手中,社会贫富差距逐渐加大,社会的稳定和谐受到影响。不仅如此,大规模的房地产投机行为和房地产按揭在无形当中增加了我国金融市场的风险,不利于经济的稳定发展。为了维护社会的和谐稳定,针对我国房地产市场严重的供需矛盾,为了控制房价的大幅上涨,政府在近年来出台许多政策,其中包括一些税收政策,想要通过各项政策措施来打压过快上涨的房价。但是在诸多政策的调控下,我国房价却没有放下过快上涨的脚步。 2011年1月重庆市和上海市宣布开起房产税试点工作,其核心是将其辖区内的居民个人新购增量住房纳入房产税的征收范围,在个人房产税的持有环节征收房产税。房产税能否打压房价先不谈。扩大对房产税保有环节征税是我国房产税的改革趋势。我国房地产税历来有着“重流转,轻保有”的征税情况,国外许多国家都着重在房产保有环节征收。在房产税保有环节征税有一个问题尤为关键,那就是房产税的征管问题。本文的研究对象是我国房产税征管的改革问题,主要集中研究我国现行房产税征管实践中存在的问题,目前沪渝两市房产税改革中反映出的推进房产税进一步改革所面临的房产税征管问题。在这个基础上借鉴国外发达国家成功的房产税征管经验,并结合我国的实际情况,思考我国房产税征管的改革对策,提出建议。文章首先介绍了本文的研究背景,研究对象及方法,国内外学者对房产税征管的研究综述以及本文的创新点和局限性；其次,介绍了我国房产税的基本情况,分析了房产税征管的现实困境,主要是来自于房产税选择计税依据的不合理和征管机制的不完善;接下来讨论了沪渝房产税试点,介绍了试点实施情况,分析了房产税征管实践中遇到的问题；随后,本文带着我国房产税征管实践中遇到的问题,寻找了国外发达国家在房产税征管工作中的成功经验,主要涉及到了不同国家对房产税税基评估机构的设置,税基评估基本方法和批量评估技术,美、法、英三国的房产税评估争议解决机制,以及各国对房产税征税权的限制,总结了各国房产税征管成功经验对我国的启示；最后文章从建立和完善我国房产税评估制度和其他配套措施两方面,提出了对我国房产税征管的对策和建议。房产税的税收改革不仅能有效调节房地产市场的供需平衡,维持房地产市场的健康发展,同时对完善我国的财税体系、促进税收的公平都有极大的作用。税收征管是税款征收的关键环节。本文探讨房产税征管的改革,对当前我国房产税改革以及房地产市场的改善有一定的实际意义。
[Abstract]:Since 1998 the State Council issued a document, since the opening of the residents of housing consumption, along with our country city and the continuous progress of the process, the income level of residents in our country is increasing, the demand for housing is increasing, making China's real estate market demand, the real estate market in China has experienced a rapid development during the period of prosperity. The real estate industry to drive the industry development of China's economy, has become a driving China GDP continuous high growth as an important force. However, the booming real estate market economy makes the real estate problems. The speculative demand for housing rigid demand of residents with "real mission", more and more the rising house prices in China, making China's residents, especially low-income residents under tremendous economic pressure and pressure of life in the purchase. The social wealth is more and more tend to congregate in the hands of a few people, The gap between rich and poor is gradually increasing, the stability and harmony of society affected. Moreover, large-scale real estate speculation and real estate mortgage increases the risk of the financial market of our country in the invisible, is not conducive to the stable development of economy. In order to safeguard social harmony and stability, the contradiction between supply and demand of China's real estate market is serious, in order to control prices rose sharply in recent years, the government has adopted many policies, including tax policy, want to through various policy measures to suppress the rapid rise in prices. But in many regulation policies, China's housing prices rose too fast but not down the steps.
In January 2011, Chongqing city and Shanghai city announced the opening of property tax pilot work, its core is the area of individual residents purchase new incremental housing into the property tax levy scope, in the holding part of individual housing property tax levy property taxes. Property tax can suppress prices aside. Property tax levy to expand ownership reform the trend of real estate tax in China. The real estate tax in China has always been a "heavy taxation transfer, light retain", many foreign countries have focused on property ownership in the property tax levied. Tax is a key problem, that is the real estate tax collection and management problems. The research object of this paper is to reform the problem of property tax collection in our country, mainly focus on the current real estate tax collection and management problems in the practice, the current reflects the Shanghai and Chongqing two city property tax reform in promoting the further reform of property tax faces On the basis of the successful experience of property tax collection and management in foreign developed countries, combined with the actual situation of our country, we think about the Reform Countermeasures of housing tax collection in China, and put forward some suggestions.
This paper first introduces the research background, research object and method, summary and innovation of this paper and limitations of domestic and foreign scholars on the real estate tax; secondly, introduced the basic situation of China's real estate tax, analyzes the reality of the plight of the property tax collection, mainly from the tax base of real estate tax choice the unreasonable administration mechanism is not perfect; the next step is to discuss the Shanghai and Chongqing property tax pilot, the pilot implementation, have analyzed the property tax collection problems in practice; then, this paper took China's real estate tax encounter problems in the practice, to find the successful experience of foreign countries in the real estate tax collection and management work, mainly related to the different countries on the real estate tax assessment agencies, tax assessment method and mass appraisal technology, beauty, method, property tax assessment dispute settlement mechanism of britain, As well as the restrictions on the right to levy taxes on real estate tax in different countries, the paper summarizes the Enlightenment from the successful experience of property tax collection in various countries, and finally, from the two aspects of establishing and improving our real estate tax assessment system and other supporting measures, it puts forward the countermeasures and suggestions for the collection and management of real estate tax in China.
The balance of supply and demand of real estate tax tax reform not only can effectively regulate the real estate market, to maintain the healthy development of the real estate market, at the same time to improve the taxation system of our country, promote tax fairness has a great role. Tax collection is the key link of tax collection on the reform of the property tax collection. This paper has certain practical significance on the current real estate tax reform and the improvement of the real estate market.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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