我国自住房房产税改革的现实困境和制度完善

发布时间：2018-02-20 21:30

本文关键词： 房产税改革现实困境制度完善　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：2003年,房地产行业被确认为国民经济的支柱产业之一。同年,十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决议》提出条件成熟时可以取消不动产的相关收费,改为对不动产征收统一的物业税。这一决议是我国首次提到对自住房征税。经过几年的不断探索,2011年1月我国开始在上海、重庆两地对自住房征收房产税,迈出了自住房房产税改革的第一步。到目前为止,自住房房产税改革仅在上海和重庆两地运行了三年,自住房房产税的税制还有许多不完善的地方。此外自住房房产税改革还面临着复杂的外部环境问题,比如财政透明度不足、土地财政依赖症严重、房地产行业税费混乱、配套制度改革滞后等。这些内外困境都会阻碍自住房房产税改革的效果。因此,完善自住房房产税的相关税制以及解决自住房房产税改革面临的外在困境具有重要意义。本文共分为六部分。第一部分为引言,介绍了我国自住房房产税改革的背景、研究意义、国内外学者在房产税方面取得的研究成果以及本文的贡献和不足等。第二部分阐述了我国自住房房产税的发展历程以及征收自住房房产税之后在理论上的预期作用。第三部分对自住房房产税改革的运行进行了简要的评析,并与理论上的预期作用加以了比较,进而引出自住房房产税改革顺利进行的重要前提就是充分认识并解决目前面临的内在和外在的现实困境。第四部分对上述提到的自住房房产税改革所面临的内外困境进行了具体的分析,探寻了这些困境对自住房房产税改革的阻碍作用。第五部分是在理解自住房房产税改革面临的内在困境的基础上,希望从美国、新加坡、德国的房产税运行的经验中得到启示,从而有助于解决这些内在困境。第六部分则主要是为解决我国自住房房产税改革面临的外在困境提出政策建议,使我国的自住房房产税改革在相对优良的环境中得以顺利进行,进而促使自住房房产税发挥其在现代财税体制中应有的作用。
[Abstract]:In 2003, the real estate industry was recognized as one of the pillar industries of the national economy. The "Resolution of the CPC Central Committee on improving certain problems in the Socialist Market economy system" adopted by the third Plenary session of the 16 CPC Central Committee proposed that when conditions are ripe, the relevant fees for real estate can be abolished. This resolution is the first time that our country has mentioned a tax on self-housing. After several years of continuous exploration, in January 2011, China began to levy a property tax on self-housing in Shanghai and Chongqing. The first step has been taken since the reform of housing property tax. So far, the reform of housing property tax has only been implemented in Shanghai and Chongqing for only three years. There are still many imperfections in the tax system of housing property tax. In addition, the reform of housing property tax also faces complex external environmental problems, such as lack of financial transparency, serious financial dependence on land, chaos of taxes and fees in the real estate industry. These internal and external difficulties will hinder the effect of self-housing property tax reform. Therefore, it is of great significance to improve the self-housing property tax related tax system and to solve the external predicament of self-housing property tax reform. This paper is divided into six parts. The first part is the introduction, which introduces the background and significance of the reform of self-housing property tax in China. The second part expounds the development course of the housing property tax in our country and the theoretical expectation after the collection of the housing property tax. The third part makes a brief analysis on the operation of self-housing property tax reform. And compared with the expected function in theory, The important premise of the successful reform of self-housing property tax is to fully understand and solve the current internal and external practical difficulties. Part 4th of the above mentioned self-housing property tax reform is facing the internal and external housing property tax reform. The plight of the concrete analysis, This paper explores the hindrance of these dilemmas to the reform of self-housing property tax. 5th is based on the understanding of the inherent difficulties faced by the reform of self-housing property tax, hoping to draw inspiration from the experience of the United States, Singapore and Germany in the operation of the property tax. The 6th part is mainly to put forward policy suggestions to solve the external predicament of the reform of self-housing property tax in our country, so that the reform of self-housing property tax in our country can be carried out smoothly in a relatively good environment. And then promote self-housing property tax to play its role in the modern financial and tax system.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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