影响我国房产税深化改革的因素分析

发布时间：2018-03-09 15:40

本文选题：房产税　切入点：影响因素　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国房地产业的发展关系到房价的稳定、民生的改善问题,以及地方经济的持续发展问题。近年来,房地产市场出现失衡情况,包括房价高、土地供应不均衡、资源错配等问题,已经引发了经济结构变动和民生问题。在多轮宏观调控中,我国政府运用了财政、金融、土地政策和限购的方式进行调控,然而收效有限。自此房产税改革引起了全国上下的讨论和关注。现行的房产税税收制度不合理,地方缺乏主体税种的矛盾越来越突出,理论与实际部门均建议启动房地产税改革来保障地方财力需求,实现国家宏观调控目标。房产税的改革完善,能够有效地促进我国房地产资源合理配置,逐步提高地方财政收入,使其更好的为民众提供公共服务。客观现实是,我国房产税税制与房地产市场本身的发展并不相符,而新的房产税改革迟迟没有推进,其影响因素值得深入分析。本文首先进行理论研究,在理论上理清了对房产税改革的支撑;其次梳理了我国以往的房产税税收改革情况,对我国房地产业的供给侧改革进行阐述,搞清房地产市场发展及房产税的现状;再次重点对影响房产税改革的各类因素进行了深入的分析,分析各因素是如何对改革产生影响的,房产税要深化改革,就必须深入分析影响因素;最后,提出房产税改革中要扩大征收范围,调整征收对象,实行渐进式、分地区推进的改革思路,并且完善房地产税的相关配套设施,使其充分发挥正面效应。
[Abstract]:The development of China's real estate related to price stability, improve people's livelihood, the problem of sustainable development and the local economy. In recent years, imbalances in the real estate market, including high prices, land supply is not balanced, the mismatch of resources and other issues, the change of economic structure and people's livelihood has caused. In many rounds in the macro-control, the Chinese government use of fiscal, financial, land policy and the restriction of the regulation, but the effect is limited. Since then the real estate tax reform caused a nationwide discussion and attention. Under the current tax system of real estate tax is unreasonable, the lack of local conflicts the main taxes are more and more prominent, theoretical and practical departments are advised to start the real estate tax reform to protect the local financial needs, to achieve national macro-control objectives. To improve the property tax reform, can effectively promote the rational allocation of China's real estate resources, gradually improve Our revenue, make it better for the public to provide public services. The reality is that the development of our country real estate tax system and real estate market itself is not consistent, and the new property tax reform has yet to advance its influence factors worthy of in-depth analysis. Firstly, theoretical research in theory to clarify the property the support of tax reform; secondly combed our previous property tax reform, the supply side reform on China's real estate industry is expounded, make clear the present situation of the development of the real estate market and the real estate tax; once again focus on analyzing all kinds of factors affecting the real estate tax reform measure, analysis of the factors that can produce impact on the real estate tax reform, we should deepen the reform, we must deeply analyze influence factors; finally, proposed to expand the scope of property tax reform, adjust the collection of objects, the implementation of progressive, in advance Reform ideas, and improve the relevant supporting facilities of real estate tax, so that it fully play a positive effect.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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