我国房产保有环节征税制度研究

发布时间：2018-03-15 21:09

本文选题：房产保有环节　切入点：税制　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：房地产业和居民的生活息息相关，政府作为宏观调控部门，税收是进行市场经济调节的主要手段。“重流转、轻保有”是我国目前房地产税收制度的现状，相关税收的重点扔落在房产交易环节上。而作为流转过程中的税收具有商品税的性质，在交易中通过税收转嫁给购买者，进一步增加了买房者的税负，不仅无法达到调控房地产市场，调节收入分配的目的，而且对于房价的连续上涨还起到了一定的助力作用。因此房产保有环节的税收改革成为我国对于房地产业进行税收调控的主要方向。我国目前房产保有环节税收种类少，税基狭窄，免税范围很大，整个房产保有环节税收占房地产行业税收总额的比例很低，整体税负水平也偏低。有关房产保有环节税收的法律法规基本上都是以条例形式颁布，缺乏国家法律的支持，影响税收效用的发挥。同时地方政府过于依赖“土地财政”的相关费用收入，，缺乏对房产保有环节税收的重视，地方税收体系建设不完善，税源流失严重。本文就是基于此背景开展的研究，探讨我国房产保有环节征税制度改革的相关问题。除去第一部分绪论外，本论文主要由三部分组成。第二部分对我国房产保有环节税制现状进行分析。介绍了我国房产保有环节现在仅有的两个税种：房产税和城镇土地使用税；讨论了现存税收体制存在的相关缺陷及其原因，并以上海、重庆两地房产税改革为例进行研究分析，结合我国现有国情，认为我国房产征税的重点应由增量房转向存量房，由房产交易环节转向房产保有环节。第三部分是国外房产保有环节的作法与借鉴。主要以美国，英国，日本为例。美国主要由地方政府征收房产税，作为财产税的主要组成部分；英国主要征收房屋税，其中又分为住宅房屋税和营业房屋税两种；在日本，固定资产税、城市规划税、地价税和特别土地保有税是房产保有环节税收的主要内容。通过综合分析，得出国外房产保有环节税收主要有着:宽税基、低税率，公平性，重保有、轻流转，高效率、低成本等特点。第四部分是完善我国房产保有环节税制的相关建议。分析了我国开征房产保有环节税收的重要作用，从而得出开征房产保有环节税收的必要性。提出对我国房产保有环节征税的设计思路，以征税对象分为对房地产商和房产持有人，包括对房地产商实行的土地开发环节的税费并减、合并征税对象、开征空地税和荒地税；和对房产持有人的存量房征税、纳税标准设定和免税标准设定等初步设想。并建议通过加强信贷市场的配合、建立完整的房产评估体系、完善房产登记制度、加强城市数字化建设等配套措施，来进一步完善我国房产保有环节征税制度。
[Abstract]:The real estate industry and people's lives, as government macro-control departments, tax is the main means of market economy regulation. "Circulation, light retain" is the status quo of our current real estate tax system, tax on real estate transactions in down. As the nature of circulation in the process of Taxation has commodity tax, in the transaction through the tax passed on to buyers, buyers to further increase the tax burden, not only to achieve the regulation of the real estate market, the purpose of adjusting the income distribution, but also for the continuous rise in prices also played a certain role. So the power property tax reform has become the main direction of China's tax the regulation for the real estate industry.
China's current real estate tax category, narrow tax base, the scope of tax exemption, the property tax real estate industry total revenue ratio is low, the overall tax burden level is low. The relevant laws and regulations of real estate tax is basically in the form of regulations promulgated by the state, the lack of legal support, play the effect of tax the utility at the same time. The local government is too dependent on the "land finance" the related fee income tax on property ownership lack of attention, the construction of the local tax system is not perfect, the tax revenue loss serious. This paper is to study the background of development based on the related issues of China's real estate tax system reform.
Apart from the first part of the introduction, this paper is mainly composed of three parts.
The second part of China's real estate tenure tax situation analysis. This paper introduces China's real estate tenure now only two taxes: property tax and urban land use tax; related defects of existing tax system and their causes are discussed, and in Shanghai, Chongqing property tax reform is studied as an example, combined with me in the current situation, China's real estate tax that focus should be incremental housing to the housing stock, from real estate transactions to maintain links property.
The third part is the foreign real estate tenure practices and reference. Mainly in the United States, Britain, Japan as an example. The United States mainly by the local government to levy property tax, as the main part of property tax levy; the main housing tax, which is divided into residential housing tax and business tax housing two; in Japan, fixed property tax, city planning tax, land tax and land tenure tax is the main content of the property tax. Through comprehensive analysis, the foreign real estate tax include: wide tax base, low tax rate, fairness, environmental protection, light transfer, high efficiency, low cost and so on.
The fourth part is the suggestions to improve China's real estate tax system to maintain links. To analyze the important role of China's real estate tax, thus obtains the necessity of levying property tax. This has design ideas of China's real estate tax, the tax on as divided into holders of real estate and real estate. Including land development aspects of the implementation of the real estate business taxes and reduction, with the object of Taxation, tax levy and shortage of vacant land tax; tax and property holders of the stock of housing, tax standard setting and duty-free setting of standards preliminary design thought. And it is suggested to strengthen cooperation in the credit market, the establishment of a complete property assessment system, perfect the real estate registration system, strengthen the supporting measures of digital city construction, to further improve China's real estate tax system.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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