我国房地产税制改革的目标及路径研究

发布时间：2018-03-01 21:26

本文关键词： 房地产税制收入分配资源配置财政收入　出处：《内蒙古财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产税制是一个比较古老的税种，从本质上来说它属于财产税。从全世界的角度看，房地产税一般作为地方政府的主要财政收入。我国房地产税制体系形成的时期较早，不能再适应我国现阶段的经济发展状况，改革我国的房地产税制是目前财政学界的一个重要任务。房地产税具有很多其自身独有的功能，可以促进房地产相关资源的合理利用、引导房价回归理性、以及调节收入再分配等，完善我国现行的房地产税制具有重大的意义。本文通过对我国现行的房地产税制进行分析发现我国现行的房产税制存在几个重要缺陷：首先，房地产税制的设计没有考虑到调节收入分配。在我国现在的经济形势下，我国的东西部地区，城乡之间都存在巨大的贫富差距，而且从长期看这个贫富差距会越来越大，因此我国的房地产设置上必须考虑这一情况。其次，现行的房地产税没有能够起到合理的资源配置功能。在保有环节的税种不能起到抑制投机的作用，通过完善现行的房地产税制，使得房地产税制能够配置资源，引导房地产资源合理的流动，并能在一定范围内调控房价。再次，结合我国的中央政府和地方政府之间的事权和财权现状，通过分析房地产税制体系的问题并结合中央、地方政府的财政收支数据，得出房地产税制的设计必须要满足地方政府财政收入的可持续发展。房地产税收制度的特点，决定了我国进行房地产税制设计时必须要面对的复杂情况，本文通过发现问题，找到了我国房地产税制改革的目标。根据目标并且结合沪、渝房地产税制改革的经验，，提出了我国房地产税制改革的路径和配套条件。
[Abstract]:The real estate tax system is an ancient tax, which in essence belongs to the property tax. From the point of view of the whole world, the real estate tax is generally regarded as the main financial revenue of the local government. We can no longer adapt to the current economic development of our country. Reforming our real estate tax system is an important task for the current financial circles. The real estate tax has many unique functions, which can promote the rational utilization of the real estate related resources. It is of great significance to guide the house price to return to rationality and to adjust the income redistribution, and to perfect the current real estate tax system in China. Based on the analysis of the current real estate tax system in China, this paper finds that there are several important defects in the current real estate tax system of our country. First of all, the design of the real estate tax system does not take into account the adjustment of income distribution. Under the present economic situation in China, there is a huge gap between the rich and the poor between urban and rural areas in the eastern and western parts of our country. And in the long run, the gap between the rich and the poor will grow, so the real estate establishment in China must consider this situation. Second, the current real estate tax can not play a reasonable role in the allocation of resources. Taxes in the retention link can not play a role in restraining speculation. Through the improvement of the current real estate tax system, the real estate tax system can allocate resources. Guide the reasonable flow of real estate resources, and can control housing prices within a certain range. Thirdly, by analyzing the problems of the real estate tax system and combining with the financial revenue and expenditure data of the central and local governments, we combine the current situation of the power and financial power between the central government and the local government. It is concluded that the design of real estate tax system must meet the sustainable development of local government revenue. The characteristics of the real estate tax system determine the complex situation that must be faced in the design of the real estate tax system in our country. This paper finds out the goal of the real estate tax system reform in our country by finding out the problems, according to the target and combining with Shanghai, Based on the experience of Chongqing real estate tax system reform, this paper puts forward the path and necessary conditions of real estate tax system reform in our country.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

【参考文献】