西部地区房产税改革研究

发布时间：2018-03-26 10:18

本文选题：西部地区　切入点：房产税　出处：《西安建筑科技大学》2013年硕士论文

【摘要】：自2003年起，我国房地产过热的情况就已开始，国家在这期间积极地采取各种限贷、限购等行政措施。由于受各种原因的影响，进行调控的效果并不理想。在众多的调控政策中，房地产税收政策以其宏观性、广泛性、间接性、动态性、长期性而使参与房地产经济活动的多个经济主体受到影响。相比其他政策，更值得我们进行研究，并根据执行过程中出现的状况进行及时地评价与更正。本文先通过对重庆、上海开征房产税的政策进行定性的评价，再运用前后对比分析方法对房产税在两个城市间的实际执行效果分别进行横向与纵向的评价。在对政策进行评价的同时，也将西部地区房地产指标与中部、东部地区进行比较，并更进一步分析房产税开征的前提条件。建议西部地区部分城市可以进行试点。论文在前人研究的基础上结合西部地区这一区域，具有一定的现实意义。本文主要研究内容如下：第一部分为绪论，着重介绍论文的研究背景和意义，国内外研究现状以及论文的研究思路、研究方法、研究内容。第二部分为房产税的基本理论，房产税的定义和性质、房产税的相关理论依据及房产税的功能定位。第三部分进行西部地区开征房产税的可行性分析，，包括西部房地产的发展现状，西部开征房产税的前提条件分析。第四部分是对中外开征房产税的经验借鉴，包括对国外开征房产税的经验借鉴和国内开征房产税的效果评价。借着上海、重庆开征房产税的契机，对沪、渝两市政策进行比较，辅以数据比较，分别进行政策的比较与实际政策效果分析。第五部分是对西部地区进行房产税开征的改革建议，提出在经济条件较好的省会城市可以进行试点征收，确定了税率和免税面积的制定标准，取消西部地区经济适用房的政策建议等。
[Abstract]:Since 2003, the situation of overheating of real estate in our country has begun. During this period, the state has taken various administrative measures, such as credit restriction and purchase restriction, etc. Due to the influence of various reasons, the effect of regulation and control is not ideal. Because of its macro, extensive, indirect, dynamic and long-term nature, the real estate tax policy has affected many economic entities involved in real estate economic activities. Compared with other policies, it is worth our study. And according to the implementation of the situation occurred in a timely evaluation and correction. First, through the introduction of property tax policy in Chongqing, Shanghai to carry out qualitative evaluation, Then using the method of comparative analysis before and after, the actual implementation effect of property tax in two cities is evaluated horizontally and vertically. While the policy is evaluated, the real estate indicators in the western region are also compared with those in the central and eastern regions. And further analysis of the premise of levying property tax. It is suggested that some cities in western China can carry out pilot projects. On the basis of previous studies, the paper combines the western region, which has certain practical significance. The main contents of this paper are as follows:. The first part is the introduction, focusing on the background and significance of the paper, the current research situation at home and abroad as well as the research ideas, methods and contents. The second part is the basic theory of property tax, the definition and nature of the property tax. The third part is to analyze the feasibility of levying real estate tax in the western region, including the development of the real estate in the west. The fourth part is about the experience of levying real estate tax at home and abroad, including the experience of foreign countries and the evaluation of the effect of domestic property tax. The opportunity for Chongqing to levy property tax is to compare the policies of Shanghai and Chongqing stock markets, and to compare the policies with data, and to analyze the actual effects of the policies respectively. The fifth part is the reform proposals for the introduction of real estate tax in the western region. It is suggested that the provincial capital cities with better economic conditions should be subject to pilot collection, the establishment of tax rates and tax-free areas should be established, and the policy suggestions of comfortable housing in the western region should be abolished.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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