基于我国供给侧结构性改革的房产税征收问题初探

发布时间：2018-03-21 06:43

本文选题：房产税　切入点：供给侧改革　出处：《广西师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：2015年底,为解决新常态下经济增长问题,我国开展一场从供给端着手的结构性改革。伴随着供给侧结构性改革的推行,中国针对楼市推出了一系列“去库存”的新政策,而这些新政策势必对房产税的征收改革产生影响。另一方面,2016年5月1日,“营改增”在我国全面推开,地方政府财政缺口进一步拉大,通过房产税改革重建地方财政体系的呼声越来越高。另外,十八届三中全会提出进一步加快房地产税立法并适时推进房产税改革,财税体制改革方案中也强调了房产税改革的重要性,如何响应国家的呼声,推进房产税的征收改革,成为社会关注的热点。基于供给侧结构性改革背景下的我国房产税征收改革,不可能只是简单地复制发达国家的改革路径,原因有二:首先,我国房产税具有自己的特点。第一,我国房产税属于财产税中的个别财产税,其征税对象只是房屋,不同于一般财产税对纳税人的全部财产征税税款。第二,我国房产税的征收范围限于城市、县城、建制镇和工矿区内的经营性房屋。第三,我国房产税的纳税义务人是征税范围内的房屋产权所有人。第四,区别房屋的经营使用方式规定计税依据,对于自用的房产按计税原值一次性减除10%-30%后的余值计征税款,即从价计征;对于出租房屋按租金收入为计税依据计算征收税款,即从租计征。其次,我国房产税的征收改革面临着独特的问题。第一,法律法规不完善,对经济结构的调节效应难以充分发挥。第二,税制设计不合理,主要表现在税基狭窄,税收优惠政策、计税依据、税率制度不合理,难负供给侧结构性调整使命。第三,房地产税费征收体系不合理,导致扭曲性资源配置。第四,配套制度不健全,主要是房产评估制度不健全,房产登记制度滞后,导致供给侧结构性改革缺乏制度保障。第五,小产权房房产税征收管理缺乏规范,增加了房产供给结构的不确定性。这些内外因素都制约着房产税的征收改革。但是,发达国家的先进经验很值得我国房产税改革借鉴。我国沪渝房产税试点改革实行有6年了,但效果并不理想:对个人住房价格的调控效用甚微,房产税占地方财政收入比重上升不明显,调节贫富的作用有限。比较分析国际上发达国家的房产税征收制度,可以得出如下启示:一是房产税是地方政府财政收入的重要来源;二是科学合理地设计房产税税制;三是制定相应的税收减免政策和保障性住房的供给;四是规范和完善相关的配套制度。结合供给管理理论及房产税相关理论,针对我国房产税征收改革面临的问题,借鉴沪渝房产税试点改革和国际房产税征收的先进经验,提出基于供给侧结构性改革的我国房产税征收改革思路:首先,加快推进房产税立法,通过合理下放房产税的征管权限,多管齐下,堵漏补漏,完善房产税法,在制度层面支持供给侧改革;其次,针对供给侧改革“三去一降一补”的任务,从房产税征税范围、税收优惠政策、计税依据、税率等方面合理设计房产税税制;再次,通过完善房地产登记制度、建立科学的房产评估机制、建立合理的监督机制等方面,完善房产税促进供给侧改革的相关配套制度。
[Abstract]:By the end of 2015, in order to solve the problem of economic growth in the new normal, China carried out a start from the supply side of the structural reform. With the supply side structural reform for the property market, China launched a series of new policies to stock, while the impact of these new policies is bound to the property tax reform on the other. On the one hand, in May 1, 2016, "replacing business tax with value-added tax(VAT)" throughout the country, local government fiscal gap is further widening, through the local financial system of real estate tax reform and reconstruction is increasing. In addition, in the third Plenary Session of the 18th CPC Central Committee, put forward to speed up the real estate tax legislation and timely reform of the housing property tax, the tax reform program also emphasized the importance of property tax reform, how to respond to national call, promote property tax reform, has become a hot social concern. Based on supply side structural reform under the background of me In the real estate tax reform, not just simply copy the path of reform in developed countries, there are two reasons: first, the real estate tax in China has its own characteristics. First, the real estate tax in our country belongs to property tax in the individual property tax, which is levied on housing is different from general property tax, all the property of the taxpayer levy taxes. Second of Chinas real estate tax levy scope is limited to the city, county, towns and industrial and mining areas within the business houses. Third of Chinas real estate tax the taxpayer is taxed within the scope of the housing property owner. Fourth, don't use business district housing provisions of the tax basis, for their own according to the original value of property tax 10%-30% one-time net residual value after tax levied, the ad valorem tax; for rental housing rental income tax based on the calculation, from the rent levied. Secondly, China's real estate tax levy Leather face unique problems. First, the imperfect laws and regulations, on the effect of adjusting economic structure to the full. Second, tax system design is not reasonable, mainly in the narrow tax base, according to the preferential tax policy, tax, tax system is not reasonable, to negative supply side structure adjustment mission. In third, the real estate tax levy the system is not reasonable, resulting in distortion of the allocation of resources. Fourth, the supporting system is not perfect, mainly real estate assessment system is not perfect, the real estate registration system lag, resulting in supply side structural reforms lack of system guarantee. Fifth, the real property tax levy management right inside the lack of standardized, increase the supply of real estate structure uncertainty. These external factors are restrict the property tax reform. However, the advanced experience of the developed countries are worth learning from the real estate tax reform in China. China's Shanghai and Chongqing pilot property tax reform for 6 years, but the effect Is not ideal: regulation of individual housing prices have little utility, property taxes accounted for the proportion of local fiscal revenue increase is not obvious, adjust the limited role. A comparative analysis of the developed countries real estate tax system, we can draw the following enlightenment: one is the real estate tax is an important source of local fiscal revenue; two is scientific and reasonable the design of property tax system; the three is to formulate the corresponding tax policy and affordable housing supply; four is to standardize and perfect the relevant supporting system. Combined with the theory of supply management theory and the real estate tax, the property tax levy in our country is facing the problem of reform, from Shanghai and Chongqing pilot reform of property tax and property tax levied by the international the advanced experience, put forward China's real estate tax reform based on supply side structural reform: first, to accelerate the real estate tax legislation, through the reasonable decentralization of property tax collection and Administration The multi pronged plugging trap, perfecting the property tax law, at the institutional level to support supply side reform; secondly, the supply side reform of "three tasks fall one supplement", from the real estate tax levy on the basis of the preferential tax policy, tax, tax and other aspects of the reasonable design of real estate tax system; thirdly, through perfect real estate registration system, establish a scientific evaluation mechanism of real estate, the establishment of reasonable supervision mechanism, perfecting the property tax to promote the related system of supply side reform.

【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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