房地产业税收制度研究

发布时间：2018-04-15 10:01

本文选题：房地产业 + 税收制度　；参考：《东北财经大学》2013年硕士论文

【摘要】：房价是当今最受人关注的一个社会话题。房地产价格的一涨一跌,牵动了无数人的心。房屋、土地是人类生存和发展的基本载体,这使得房地产业在国民生活和国民经济中占有重要地位。自从我国实行住房制度改革以来,住房商品化程度不断提高,我国房地产业呈现高速发展的态势。但由于我国房地产业发展时间较短,理论与实践尚不充分,导致房地产业在发展过程中出现许多问题,房地产市场本身出现市场失灵,房地产市场存在市场垄断,房地产价格大幅攀升,超出人们的购买能力；房地产市场供给数量与需求数量矛盾,供给结构与需求结构不匹配。因此,政府干预房地产市场显得尤为必要。目前,政府对房地产市场的调控政策可分为土地调控政策、信贷调控政策和税收调控政策。其中,税收政策是政府根据经济和社会发展的要求而制定的税收法令制度和开展税收工作的基本方针和基本准则。税收政策作为调节经济的重要杠杆,是国家参与收入分配、再分配的重要方式。国家通过利用税收政策,调节不同利益主体的收益,影响不同利益主体的经济行为,促进资源的优化配置,从而达到促进国民经济健康、合理发展的目的。我国房地产业税收政策具有短期调控效应和联合调控效应明显的特点,曾经为我国房地产业的发展起到了积极作用。但我国房地产业发展迅速,我国目前的房地产业税收制度不再符合我国房地产业的发展趋势和发展要求,主要表现在：房地产业税收体系不合理,各环节税收负担不公平,税收政策缺乏区域性,以及相应的房地产业税收管理制度不健全等。因此,研究如何更有效的发挥税收的调控作用,使政府利用税收政策,调节房地产市场中政府、转让方、购买方等多方主体的收益,引导房地产市场中各方利益主体的经济行为,抑制房价的过快增长,为房地产市场健康发展提供政策支持,无疑是我们当前迫切需要研究的一个重要问题。本文主要包括5个部分,主要内容如下：第一部分：导论。这部分对本文的研究目的、研究意义进行说明,介绍了目前国内外对房地产业税收制度的研究现状和本文使用的研究方法,指出了本文的创新点和不足之处。第二部分：房地产业税收理论的一般分析。这部分介绍了房地产的属性和房地产业的重要性,论述了税收政策对房地产业的作用机制以及利用税收政策调节房地产业的必要性。第三部分：对我国房地产业税收制度进行分析。这部分介绍了我国房地产业税收制度的历史沿革,分析了目前我国房地产业税收制度存在的问题。第四部分：对样本国家进行分析。这部分介绍了美国、日本、韩国的房地产业税收制度,分析了我国房地产业税收制度与美国、日本、韩国的差异和值得我们借鉴的地方。第五部分：从完善税收体系角度、平衡各环节税负角度、注重税收政策区域性角度和完善房地产业税收管理制度角度出发,提出对我国房地产业税收制度进行改革的建议。
[Abstract]:The price is the most popular topic of a social concern nowadays. The real estate prices rose fell, touched the hearts of countless people. Houses, land is the basic carrier of human survival and development, which makes the real estate industry occupies an important position in the national economy and the people's livelihood. Since China's implementation of the housing system reform, housing commercialization continues to improve, China's real estate industry rapid development momentum. But due to the time of the development of China's real estate industry is short of theory and practice is not enough, leading to the real estate industry there are many problems in the development process, the real estate market itself there is market failure, the real estate market the existence of market monopoly, real estate prices rose sharply, beyond the purchasing power of the people; the real estate market supply and demand contradiction number, supply structure and the demand structure does not match. Therefore, government intervention in the real estate market is particularly It is necessary.
At present, the government policy on the real estate market can be divided into land policy, credit control policy and tax regulation policy. Among them, the tax policy is the basic principle of tax law and tax system to carry out the work and the basic rule of government developed in accordance with the requirements of economic and social development. The tax policy as an important lever to regulate the economy. The country is participating in the distribution of income, an important way of redistribution. Through the use of national tax policy, regulation of the different interests of the main income, the economic impact of different stakeholders and promote the optimal allocation of resources, so as to promote the healthy development of the national economy, reasonable and objective.
The real estate tax policy in China has the characteristics of short-term effect control and joint control obviously, have a positive role in the development of China's real estate industry. But China's real estate industry has developed rapidly, and the development trend of the development of tax system in our country at present the real estate industry is no longer in line with China's real estate industry requirements: mainly in the real estate tax system is not reasonable, each link of unfair tax burden, tax policy, the lack of regional, and the corresponding real estate tax management system is not perfect. Therefore, the regulatory role of tax on how to more effectively make use of tax policy, government regulation, government, real the real estate market transfer, purchase and other multi subject income, economic behavior guide the interests of all parties in the real estate market, the rapid growth of housing prices, to provide policy support for the healthy development of the real estate market, It is undoubtedly an important issue that we urgently need to study at present.
This article mainly includes 5 parts, the main contents are as follows:
The first part: introduction. This part explains the purpose and significance of the research, introduces the current research situation of the tax system in the real estate industry at home and abroad, and points out the innovation and shortcomings of this paper.
The second part: the general analysis of the tax theory of the real estate industry. This section introduces the attributes of real estate and the importance of the real estate industry, discusses the function mechanism of tax policy to the real estate industry, and the necessity of using tax policy to regulate the real estate industry.
The third part analyzes the tax system of China's real estate industry. This part introduces the history of the tax system in China's real estate industry, and analyzes the existing problems of the tax system in China's real estate industry.
The fourth part analyzes the sample countries. This part introduces the tax system of the real estate industry in the United States, Japan and Korea, and analyzes the differences between China's real estate tax system and the United States, Japan and South Korea, and points for us to learn from.
The fifth part: from the perspective of improving the tax system, balancing the tax burden from all aspects, focusing on the regional perspective of tax policy and improving the tax administration system of the real estate industry, we put forward suggestions for reforming the tax system of China's real estate industry.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

【参考文献】