房地产税制改革法律问题研究

发布时间：2018-03-04 18:33

本文选题：房地产　切入点：房地产税　出处：《西北大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国的房地产税制体系初步建立于上世纪90年代初,为我国刚刚起步的市场经济发展与城镇化建设做出了重大贡献。但是伴随着外部环境的剧烈变化,尤其是房地产市场的快速膨胀,迈入新世纪的房地产税制体系越来越感到“力不从心”,不仅难以有效实现宏观调控,连保障财政收入的基本功能也有所下降。因此对于房地产税制的改革已刻不容缓。要想实现房地产税制改革的成功,就要做好其基础理论研究。笔者认为房地产税,它既不是现行的《房产税暂行条例》,也不是学者专家所讨论的“物业税”、“财产税”,而是围绕着房产开发、销售和保有而征收的一系列税的总称,是一个综合性概念。由于其税基宽泛、税源稳定、税率多样的特点,有助于政府保障财政收入,实现宏观调控和促进社会公平。改革的成功是立足于对现有制度的清晰认识上,所谓“知己知彼,百战不殆”。因此本文梳理了建国后我国房地产税收的发展历程,并将现行房地产税制状况展现出来。在此基础之上进行深入分析,发现了现行房地产税制体系中存在着“立法滞后、层次较低,税费关系扭曲,税制设计不合理,配套制度不完善的问题。针对这些问题,笔者结合客观实际,提出了“强化宏观调控、稳定宏观税负、调整税制结构、优化征管环境”的房地产税制改革原则。在这个原则的指导下,建议将税收立法权收归人大,避免旁落,以确保“税收法定”的严格执行。同时厘清税费关系,降低宏观税负。对于“房地产税”保有阶段的税种设置,则依据客观情况,就立法模式,课征要素提出了一些个人见解。房地产税制改革的构想,要想顺利实现,还离不开配套制度的完善。房产信息登记制度,与房产价值评估制度正是其中的核心。笔者就这两个制度的改良进行了一番描绘,借此促进房产税制的改革。
[Abstract]:China's real estate tax system was initially established in -10s, which has made great contributions to the development of market economy and urbanization in China, but with the dramatic changes in the external environment, In particular, with the rapid expansion of the real estate market, the real estate tax system entering the new century is increasingly feeling "unable to do what it wants", and it is not only difficult to effectively implement macro-control, Even the basic function of protecting revenue has declined, so it is urgent to reform the real estate tax system. In order to realize the success of the reform of the real estate tax system, it is necessary to do a good job of its basic theoretical research. It is neither the current interim regulations on property tax, nor the "property tax" or property tax discussed by scholars and experts, but the general name of a series of taxes levied around property development, sale and retention. It is a comprehensive concept. Because of its broad tax base, stable tax sources and various tax rates, it is helpful for the government to protect fiscal revenue, realize macro-control and promote social equity. The success of the reform is based on a clear understanding of the existing system. Based on the analysis of the current real estate tax system, it is found that there are some problems in the current real estate tax system, such as the lag of legislation, the lower level, the distortion of tax and fee relationship, and the unreasonable design of tax system. The problem of imperfect supporting system. In view of these problems, the author puts forward the reform principle of real estate tax system, which is "strengthening macro control, stabilizing macro tax burden, adjusting tax system structure and optimizing the environment of collection and management". Under the guidance of this principle, the author puts forward the reform principle of real estate tax system. It is suggested that the legislative power of tax should be brought back to the National people's Congress, so as to ensure the strict enforcement of the "tax law" in order to ensure the strict enforcement of the "tax law." at the same time, the tax relationship should be clarified and the macro tax burden should be reduced. On the legislative model, levy elements put forward some personal views. The conception of real estate tax system reform can not be realized without the perfection of supporting system. The real estate information registration system and the real estate value evaluation system are the core. The author describes the improvement of these two systems. In order to promote the reform of the housing tax system.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

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