房地产项目全生命周期税制问题的若干思考与分析

发布时间：2018-03-24 00:41

本文选题：房地产项目生命周期　切入点：房地产税收　出处：《华南理工大学》2013年硕士论文

【摘要】：房地产作为国民经济的支柱产业，对中国经济有着举足轻重的作用和影响，，而与房地产行业相关的税费（包括土地出让金）在政府税收体系中占有非常重要的份额和意义，甚至已经成为部分地方政府最大的财政来源之一。虽然房地产行业经过多年的发展已经取得了长足的进步，但是与之相关的房地产税制变化却不大，可以说我国现行的与房地产相关的税制无论从征税对象、征税环节还是调控手段等方面都已经与房地产行业的整体发展与国民经济的整体发展水平不相适应了，既不能有效地调节房地产市场，也不能合理地促进资源配置，在整个房地产开发的全生命周期中，都能够体现出现行地产税制的各位缺陷，需要进行全局性的改革整合。想要从根本上解决房地产税制存在的问题，需要涉及的内容相当广泛和深入，很多内容需要建立在现行房地产行业政策、土地招拍挂政策、中央和地方税制等全面改革的基础之上，本文的侧重点是在房地产保有环节的税制改革分析，以物业税（房产税）为切入点来看待房地产全生命周期的税制问题。房地产项目生命周期中，将整个房地产项目从开始到结束分成了前期准备、开发、流转、持有、拆迁五个阶段，其中开发、流转与持有阶段是房地产市场活动的重要载体。以房地产项目生命周期为出发点研究房地产税制的好处在于，更能体现房地产税收在房地产市场调控中的效应。从房地产项目生命周期各阶段的具体涉税情况、房地产税制以及房地产税负结构等几个角度分析了现行房地产税制中存在的几个主要问题：税负分布不合理（开发和交易环节税负过重、保有环节税负过轻）、税费性质混乱（以费代税问题严重）、重复征税（同一税种出现在多个生命周期内）。针对这些问题提出了税制改革建议：大幅度降低开发和交易环节的税负、逐步增加并大幅度提高保有环节的税负、合并且简化税制、扩大增值税范围、全面推行房产税、实行个人综合所得税制。也提出了相应的配套制度的改革建议：加强房地产税收立法、建立健全房地产和土地评估制度。
[Abstract]:As a pillar industry of national economy, real estate plays an important role in China's economy, and the taxes and charges related to the real estate industry (including land transfer funds) occupy a very important share and significance in the tax system of the government. It has even become one of the biggest sources of finance for some local governments. Although the real estate industry has made considerable progress after years of development, but the related real estate tax system has not changed much. It can be said that the current tax system related to real estate in our country is based on the object of taxation. The taxation link or the means of regulation and control have all been out of step with the overall development of the real estate industry and the overall level of development of the national economy. They can neither effectively regulate the real estate market nor reasonably promote the allocation of resources. In the whole life cycle of real estate development, the defects of the current real estate tax system can be reflected, and the overall reform and integration are needed. If we want to fundamentally solve the problems existing in the real estate tax system, we need to involve a wide range of contents. Many of the contents need to be established in the current real estate industry policy and the policy of land acquisition and linkage. On the basis of the overall reform of central and local tax system, this paper focuses on the analysis of the tax system reform in the real estate retention link, and looks at the whole life cycle tax system of real estate from the point of view of property tax (property tax). In the life cycle of a real estate project, the whole real estate project is divided from beginning to end into five stages: preparation, development, circulation, holding and demolition. The stage of circulation and holding is an important carrier of real estate market activities. The advantage of studying real estate tax system based on real estate project life cycle is that it can better reflect the effect of real estate tax in real estate market regulation and control. From the real estate project life cycle of each stage of the specific tax-related situation, The real estate tax system and the structure of the real estate tax burden are analyzed in this paper. The main problems in the current real estate tax system are as follows: unreasonable distribution of tax burden (excessive tax burden on development and transaction links, etc.). Retention taxes are too light, taxes and fees are chaotic (the problem of surrogate taxes is serious, the same taxes appear in multiple life cycles). In response to these problems, proposals for tax reform are put forward: substantially reduce the tax burden on the development and transaction sectors. Gradually increase and substantially increase the tax burden on the retention link, work together and simplify the tax system, expand the scope of the value-added tax, and fully implement the property tax, The author also puts forward the corresponding reform suggestions: strengthening the legislation of real estate tax and establishing and perfecting the system of real estate and land evaluation.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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