房地产业增值税法律制度研究

发布时间：2018-03-02 14:46

  本文选题：房地产　切入点：增值税　出处：《浙江大学》2017年硕士论文　论文类型：学位论文

【摘要】：良好的税收法制是税收运行体制的保障,但是我国的税收法律制度远远跟不上税收的发展步伐,尤其是增值税法律制度。在增值税的制度设计过程中,房地产业是难点和重点问题,解决好相关问题,有利于促进完善房地产税制和促进增值税立法。由于房地产业建设周期较长,交易环节比较复杂,在增值税税制设计时难度较大,考虑的因素比较多。本文以我国房地产业增值税改革的现状为基础,分析现行规定中有关纳税人、计税方法、征收管理等方面存在的问题。通过横向比较加拿大、荷兰等国家在房地产业的增值税法律制度,分析各自的优缺点,为我国房地产业增值税改革提供启示。纵向比较总结我国增值税制度改革的成功经验和不足之处,为进一步改革指引方向。在对比和借鉴发达国家有关房地产业增值税处理的相关经验的基础上,结合我国国情,提出完善我国房地产业增值税法律制度的相关建议。
[Abstract]:A good tax legal system is the guarantee of the tax operating system, but the tax legal system of our country is far from keeping up with the development of tax, especially the legal system of value-added tax. In the process of designing the system of value-added tax, The real estate industry is a difficult and important problem. To solve the related problems, it is helpful to improve the real estate tax system and promote the legislation of value-added tax. Because the construction period of the real estate industry is longer, the transaction links are more complicated. It is difficult to design the VAT tax system and many factors are considered. Based on the current situation of the VAT reform in the real estate industry in China, this paper analyzes the relevant taxpayer and tax calculation methods in the current regulations. Through the horizontal comparison of the VAT legal systems of Canada, the Netherlands and other countries in the real estate industry, the advantages and disadvantages of each country are analyzed. To provide enlightenment for the reform of value-added tax in real estate industry of our country, and to compare and summarize the successful experiences and shortcomings of the reform of value-added tax system in China. In order to guide the direction of further reform, on the basis of comparing and drawing lessons from the relevant experience of the real estate industry in the developed countries, and combining with the situation of our country, this paper puts forward some relevant suggestions to perfect the legal system of the value-added tax of the real estate industry in China.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

【参考文献】

相关期刊论文 前10条

1 李丽琴;;后“营改增”时代完善增值税制度的路径选择[J];吉林省经济管理干部学院学报;2017年01期

2 王丹丹;;后“营改增”时代的法律思考[J];法制博览;2017年04期

3 刘纳新;伍中信;;不动产进项税分期抵扣会计政策解析[J];财会月刊;2016年34期

4 苏洪琳;杨良;陈雪;;谈“营改增”后不动产的会计核算[J];财会月刊;2016年28期

5 黄庆平;舒岳;;营改增重点解读及其影响分析[J];财会通讯;2016年25期

6 罗尾瑛;;“营改增”征收管理问题的分析和研究[J];中国商论;2016年20期

7 张健;张婷婷;;增值税纳税人分级分类的比较研究——基于日本、韩国、新加坡的税制分析[J];湖南税务高等专科学校学报;2016年02期

8 王平;刘慧勇;;“营改增”之房地产业相关问题研究[J];法学杂志;2016年03期

9 徐志;徐佳英;;不动产交易增值税处理的国际借鉴[J];税务研究;2015年06期

10 侯寓栋;;基于国际视角下分税制财政体制改革的研究[J];商场现代化;2015年15期

，

本文编号：1556959