我国开征住宅房产税法律问题研究

发布时间：2018-02-13 05:49

本文关键词： 住宅房产税必要性合法性可行性立法构想　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前我国房地产市场存在房价大幅度上涨、房地产投资需求过度膨胀、存量房空置现象严重等诸多问题,亟须统一立法予以规范调整。中国共产党十八届三中全会明确提出要“加快房地产税立法并适时推进改革”,以全面深化改革为契机,深入研究分析我国当前房地产市场现状,积极探索建立健全房地产税收法律体系及其改革创新,促进房地产市场健康发展,具有迫切而重要的现实意义。本文从法学专业的角度,对“住宅房产税”这一核心概念进行了厘清和界定,对当前我国学术界和实务界有关住宅房产税的代表性观点进行了梳理,在文献综述的基础上,提出了“我国具有开征住宅房产税的必要性与合法性”的基本命题,并从国内试点和域外经验两个方面,论证了我国开征住宅房产税的可行性。文章最后提出了我国住宅房产税立法的初步构想,试图提供一些框架性的建议。全文分为五个部分。第一部分住宅房产税概述,对房产税、住宅房产税的基本概念进行界定,以明确本文讨论的核心问题的范围。对国内外学者及实务界关于征收住宅房产税的相关问题做了综述,使本文的研究建立在已有研究成果的基础之上。第二部分提出了本文的核心观点,即我国具有开征住宅房产税的必要性与合法性,论证了开征住宅房产税是我国房产税制度完善的需要,是进一步实现社会公平的需要,是加强对我国房地产市场调控的需要。在我国开征住宅房产税具有明确的法律依据,符合我国现行土地制度及现行税收制度。第三部分阐述了住宅房产税在上海、重庆两个城市的试点情况,主要从政策内容的的异同、取得的效果等方面进行论述,并进一步分析产生这些效果的原因,从而归纳出住宅房产税在上海、重庆两个城市的试点给我们带来的启示。第四部分以美国、日本、俄罗斯的域外启示为借鉴,进一步论证了我国开征住宅房产税的现实可行性。第五部分提出了在我国开征住宅房产税的初步立法构想,从立法原则、课税要素、征管、争议解决机制以及配套措施等五个方面做了比较系统的框架设计。
[Abstract]:At present, there are many problems in the real estate market of our country, such as the large increase in house prices, the excessive expansion of real estate investment demand, and the serious phenomenon of vacant stock houses, etc. The third Plenary session of the 18 CPC Central Committee clearly proposed to "speed up the legislation on real estate tax and promote the reform in good time", taking the opportunity of deepening the reform in an all-round way, to deeply study and analyze the current situation of the real estate market in China. It is of urgent and important practical significance to establish and improve the legal system of real estate taxation and its reform and innovation, and to promote the healthy development of the real estate market. This paper clarifies and defines the core concept of "housing property tax", combs the representative views on housing property tax in the academic and practical circles of our country, on the basis of literature review, This paper puts forward the basic proposition that "our country has the necessity and legitimacy of levying residential property tax", and from two aspects of domestic pilot and overseas experience, This paper demonstrates the feasibility of levying the housing property tax in China. Finally, the paper puts forward the preliminary conception of the legislation of the housing property tax in China, and tries to provide some frame suggestions. The full text is divided into five parts. The first part is the summary of the housing property tax. The basic concepts of real estate tax and residential property tax are defined in order to clarify the scope of the core issues discussed in this paper. The second part puts forward the core viewpoint of this paper, that is, the necessity and legitimacy of levying the housing property tax in our country. This paper demonstrates that the introduction of residential property tax is the need of perfecting the property tax system of our country, the need of further realizing social equity, and the need of strengthening the regulation and control of the real estate market in our country. There is a clear legal basis for levying the housing property tax in our country. In accordance with the current land system and the current tax system of our country. The third part expounds the pilot cases of residential property tax in Shanghai and Chongqing, mainly from the aspects of the similarities and differences of policy contents, the results obtained, and so on. And further analysis of the reasons for these effects, and conclude the residential property tax in Shanghai, Chongqing two cities to bring us the pilot enlightenment. 4th part of the United States, Japan, Russia for reference, Part 5th puts forward the preliminary legislative conception of levying residential property tax in our country, from the legislative principles, tax elements, collection and management, the author further demonstrates the practical feasibility of levying the residential property tax in China, and part 5th puts forward the preliminary legislative conception of levying the housing property tax in China. Five aspects of dispute settlement mechanism and supporting measures are designed systematically.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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