中国开征个人住房房产税的研究

发布时间：2018-03-10 23:46

本文选题：个人住房房产税　切入点：税制改革　出处：《东北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：住房问题，是一个与我们每个人息息相关的重大问题。当下的中国，房地长市场的过于火热导致了我国现在居高不下的房价，人们已经怨声载道。我国作为一个社会主义大国，理应采取一种科学有效的税收制度的房地产业进行合理的调控。与此同时，地方财政缺少稳定的支柱型的税种作为支撑，产生了地方政府过于依赖土地转让金的现状。对于个人住房房产税是解决上述问题，实现社会公平正义，调节社会财富分配，改革地方政府收入结构的有效解决方式。本文是对我国在当前背景下在个人住房保有环节征收个人住房房产税的探讨研究。首先介绍本课题的研究背景与意义，之后再指出本文的具体内容安排，，再对国内外相关文献进行梳理，介绍当今国内外专家学者的典型观点与研究成果。之后详细的介绍个人住房房产税的相关概念和研究范围的界定，首先阐述房产税的概念，之后在房产税概念的基础之上表述本文的核心个人住房房产税的概念。之后对于我国开征个人住房房产税的必要性进行分析，首先阐述对于调节住房市场的积极意义，之后阐述对于调节收入，促进公平的意义，然后阐述对于地方财政收入的意义。再介绍中国现行的房地产税制制度并指出现阶段我国房产税制中存在的问题。再进行横向对比。之后介绍国际上其他国家成熟税制，包括欧美国家与日韩两国，经过分析之后进而讨论外国税制可供我国借鉴的地方。最后提出我国开征个人住房房产税可能遇到的各种难点，并且提出相关建议。
[Abstract]:The housing problem is a major issue that is closely related to each of us. In China, the excessive heat of the real estate market has led to the current high housing prices in our country, and people have complained about it. As a socialist country, China is a big socialist country. The real estate industry should adopt a scientific and effective tax system to carry out reasonable regulation and control. At the same time, the local finance lacks a stable pillar type of tax as the support. It is an effective way to solve the above problems, to realize social equity and justice, to regulate the distribution of social wealth, and to reform the income structure of local government. This paper is a study on the collection of personal housing property tax in the current context of our country. Firstly, it introduces the research background and significance of this topic, and then points out the specific content arrangement of this paper. Then combing the relevant literature at home and abroad, introducing the typical views and research results of experts and scholars at home and abroad. After that, it introduces in detail the related concepts and the definition of research scope of personal housing property tax, first of all, it expounds the concept of property tax. Then on the basis of the concept of real estate tax, this paper describes the core of the concept of personal housing property tax, and then analyzes the necessity of levying personal housing property tax in China, first of all, it expounds the positive significance of regulating the housing market. Then explain the significance of regulating income and promoting equity, Then expound the significance for local fiscal revenue. Then introduce the current real estate tax system in China and point out the existing problems in the current real estate tax system in China. Then make a horizontal comparison. Then introduce the mature tax system of other countries in the world. After analyzing and discussing the foreign tax system for our country, the paper puts forward the difficulties that our country may encounter in levying the personal housing property tax, and puts forward some relevant suggestions.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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