完善房地产税收体系的研究

发布时间：2018-04-13 01:36

本文选题：房地产税 + 税收体系　；参考：《新疆财经大学》2013年硕士论文

【摘要】：房地产税收在世界各国普遍开征，并构成地方财政收入的主要来源。我国现行的房地产税制是在1994年分税制改革的基础上逐步建立和完善起来的，对规范我国房地产市场、促进房地产业的健康发展发挥了重要作用。但是伴随着市场化导向的改革，尤其是住房制度改革的推进，我国的房地产业蓬勃发展，现行的这套房地产税收体系的缺陷日益显现出来。主要表现为:不利于房地产市场稳定、不利于实现财富公平分配、不利于构建稳定的地方财政收入体系。本文认为，要对我国的房地产税收进行研究，应将我国目前的有关房地产的税费作为整体，综合考虑各环节各税种以及税费之间的协调配合，而不仅仅是对某个单一的房地产税种进行研究。做为地方税体系的组成部分，房地产税收体系的构建，应当从房地产流通、保有、收益诸环节有机配合，实现其政策目标。其作用主要体现在：在房地产流通环节，要有助于增加中小户型的房源供给，以稳定房价；在保有环节，应通过税收增加保有成本，既增加财政收入又减少空置率稳定市场；在收益环节，通过税收进行财富再分配，实现公平。本文在这个大前提下，，通过对我国现行房地产税收体系的分析，根据我国的国情以及房地产业发展状况，借鉴国外房地产税制的成功经验，完善我国房地产税收的基本改革思路是：按照流转交易、保有和收益三个环节分别设置税种，进行相关税种调整，完善原有税种，开征新税种，取消不合理收费。具体来说主要是：在流通转让环节，对中小户型住房减免交易税，对大户型住房及豪宅、别墅除征收交易税外，还可加征消费税，以增加中小户型住房供应；减轻房屋租赁环节的税收负担，调整和完善土地增值税；保有环节合并税种开征统一的物业税，收益环节征收资本利得税等。通过各环节不同税种的调整组合，形成调控、分配功能更完善的房地产税收体系。
[Abstract]:Real estate tax is widely levied in the world, and constitutes the main source of local revenue.China's current real estate tax system was gradually established and perfected on the basis of the reform of the tax sharing system in 1994, which has played an important role in standardizing the real estate market and promoting the healthy development of the real estate industry.However, with the market-oriented reform, especially the promotion of housing system reform, the real estate industry in our country is booming, and the defects of the current real estate tax system appear day by day.It is not conducive to the stability of the real estate market, to the fair distribution of wealth, and to the construction of a stable local financial revenue system.This paper holds that in order to study the real estate tax in our country, we should take the current taxes and charges of real estate as a whole, and consider the coordination of various taxes and taxes.Not just a single real estate tax study.As a part of the local tax system, the construction of the real estate tax system should cooperate organically with the circulation, retention and income of real estate to achieve its policy goal.Its function mainly manifests in: in the real estate circulation link, must help to increase the small and medium-sized household type housing supply, in order to stabilize the housing price, in the retention link, should increase the retention cost through the tax, not only increases the financial revenue but also reduces the vacancy rate to stabilize the market;In the revenue link, through the tax to carry on the wealth redistribution, realizes the fairness.Under this premise, through the analysis of China's current real estate tax system, according to the situation of our country and the development of the real estate industry, we can learn from the successful experience of foreign real estate tax system.The basic reform idea of perfecting our country's real estate tax is: according to the circulation transaction, the retention and the income three links separately set the tax type, carries on the correlation tax type adjustment, consummates the original tax type, starts to levy the new tax category, cancels the unreasonable charge.Concretely speaking mainly is: in the circulation transfer link, to the small and medium-sized household housing deducts the transaction tax, to the big household housing and the luxurious house, the villa besides collects the transaction tax, but also may collect the consumption tax, in order to increase the small and medium-sized household housing supply;Lighten the tax burden of the house lease, adjust and perfect the land value added tax, collect the unified property tax and the income link levy the capital gains tax and so on.Through the adjustment and combination of different taxes, the real estate tax system with better function of regulation and distribution is formed.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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