中外房地产税收制度对比研究

发布时间：2018-04-14 10:04

本文选题：房地产 + 税收制度　；参考：《西安科技大学》2013年硕士论文

【摘要】：近年来随着房地产市场的快速发展，研究房地产行业税收制度的相关报刊和书籍很多，可相当一部分研究只是对房地产个别税种的研究较多，而对全面的房地产税收制度的研究较少。在房地产税收制度的研究中，有的是对税种结构的研究，有的是对税收负担的研究，税种制度的设计和税收负担相结合研究较少。本文主要根据我国国情和国内外税收制度的对比研究，进一步的探讨了我国税收制度中税种结构和税收负担的问题。本文首先对国内外房地产税收制度的税种设计理论、税收负担理论进行了研究，分析了国内外税收改革的方向、思路和评价原则。然后，通过对房地产行业的运行流程和税收关系进行了分析，分析了房地产行业运营过程中税种设计的主要定位，结合前面提出改革方向、思路、评价原则，得出了我国税收改革必须注重促进房地产健康发展、民生改善、财政收入增加问题的解决，同时，，围绕三个问题解决提出了四个指标。再通过对国内外税收制度中的税种、税率、税收负担等因素的对比分析，找出我国税收制度存在的问题及原因。最后借鉴国外税收制度改革的经验和我国的国情，提出我国税收制度改革建议。本文通过对房地产税收制度的研究，更多的是从我国房地产税收制度的改革的视角出发，来宣贯房地产税收制度规范化、税收负担公平合理化、税务征管的科学化等税收制度。
[Abstract]:With the rapid development of the real estate market in recent years, there are many related newspapers and books to study the tax system of the real estate industry.But the research on the comprehensive real estate tax system is less.In the study of real estate tax system, there are some studies on tax structure, some on tax burden, and less on the combination of tax system design and tax burden.Based on the comparative study of China's national conditions and domestic and foreign tax systems, this paper further discusses the tax structure and tax burden in China's tax system.Firstly, this paper studies the tax design theory and tax burden theory of real estate tax system at home and abroad, and analyzes the direction, train of thought and evaluation principle of tax reform at home and abroad.Then, through the analysis of the operation process and the tax relationship of the real estate industry, the paper analyzes the main orientation of the tax design in the operation process of the real estate industry, and puts forward the reform direction, ideas and evaluation principles.It is concluded that the tax reform of our country must pay attention to promoting the healthy development of real estate, improving people's livelihood and increasing fiscal revenue. At the same time, four indexes are put forward around the three problems.Through the comparative analysis of the tax types, tax rates, tax burden and other factors in the tax system at home and abroad, this paper finds out the problems and causes of the tax system in our country.Finally, some suggestions are put forward for the reform of China's tax system based on the experience of foreign tax system reform and the situation of our country.Through the study of the real estate tax system, this paper mainly discusses the standardization of the real estate tax system, the fair and reasonable tax burden, and the scientific tax collection and management from the perspective of the reform of the real estate tax system in our country.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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