房产税税基评估的问题及对策研究

发布时间：2018-04-13 00:15

本文选题：房产税 + 税基评估　；参考：《河北大学》2013年硕士论文

【摘要】：自1950年《全国税政实施要则》将房产税列为开征的14个税种之一后，我国房产税一直处于起步调整阶段，随着1986年《中华人民共和国房产税暂行条例》的颁布，我国房产税制才得以全面建立。当前，随着市场环境的不断变化，房产税改革已逐步提上议事日程，基本方案将会对原有的部分房地产税种加以整合，并对征税对象和计税依据进行市场化改革，使整个不动产税收制度更加适应社会主义市场经济体制以及政府宏观调控的需要，其中有关计税依据及评估方法的调整和界定，将是改革的重中之重。本文从当前我国房地产税收法律制度以及相关房地产实际出发，详细论述房产税税基评估的现状、问题及对策。首先，对我国房产税税基评估体系作一基本概述，分析现阶段房产税税基评估的国内现状、评估的必要性及可行性，说明我国在税基评估制度尚不完善的背景下，房产税税基评估将有利于推动市场经济资源的整合配置、维护社会公平。其次，从评估理论、评估实际、评估主体、评估方法、评估技术等角度出发，，对建立税基评估体系存在的问题即制度不健全、权属划分不清、评估技术落后、评估专业素质低等进行详细剖析，旨在为我国未来开展房产税税基评估业务提供一定的指导。最后，针对房产税税基评估存在的问题，提出建立和健全房地产价格评估制度的建议，即要不断完善评估法律制度，通过协调评估机构设置、合理选择评估方法、科学运用批量评估、GIS地理信息系统等评估技术，立足国情不断提高评估的真实性和客观性，进一步推进房产税改革的有效实施。
[Abstract]:Since 1950, property tax has been listed as one of the 14 taxes collected, and the property tax in our country has been in the initial stage of adjustment. With the promulgation of the interim regulations of the people's Republic of China on Real Estate tax in 1986,China's real estate tax system can be fully established.At present, with the constant change of the market environment, the property tax reform has been put on the agenda gradually, the basic scheme will integrate some of the original real estate taxes, and the tax object and tax basis will be market-oriented reform.Making the whole real estate tax system more suitable for the socialist market economic system and the needs of the government's macro-control, the adjustment and definition of the tax basis and evaluation methods will be the most important part of the reform.Starting from the current legal system of real estate tax and the reality of related real estate in China, this paper discusses in detail the present situation, problems and countermeasures of the evaluation of the tax base of real estate tax.First of all, it makes a basic overview of the property tax base evaluation system in our country, analyzes the current domestic situation, the necessity and feasibility of the evaluation, and explains that the tax base evaluation system is not perfect in our country.Property tax base evaluation will help to promote the integration of market economy resources allocation and maintain social equity.Secondly, from the point of view of evaluation theory, evaluation practice, evaluation subject, evaluation method and evaluation technology, the problems existing in the establishment of tax base evaluation system are that the system is not perfect, the ownership division is not clear, and the evaluation technology is backward.The purpose of this paper is to provide some guidance for the future development of property tax base evaluation in China.Finally, in view of the problems existing in the evaluation of the real estate tax base, the paper puts forward some suggestions to establish and perfect the appraisal system of real estate price, that is, to continuously perfect the legal system of evaluation, to choose the evaluation method reasonably by coordinating the setting of the appraisal organization.In order to improve the authenticity and objectivity of the evaluation based on the national conditions, we can further promote the effective implementation of the property tax reform by using the batch evaluation GIS and other evaluation techniques scientifically.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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