我国房产税制度改革研究

发布时间：2018-04-22 07:32

本文选题：房产税 + 征收范围　；参考：《江西财经大学》2014年硕士论文

【摘要】：近几年来,房地产市场的繁荣发展切实有效地推动了房地产市场上下游产业的快速增长,拉动了我国经济的飞跃发展。伴随着房地产市场的发展,房地产业的投资额在社会总投资额占比过高,严重挤压了其他经济支出,降低社会资源的有效合理配置,损害产业间的平衡协调发展。过热的房地产市场以及高企的房价对我国经济发展产生了巨大的负面影响,严重阻碍了我国市场经济健康有效运行和国民经济转型,延缓了我国的城市化进程。从财政收入和产业经济发展方面来看,这种单一的产业结构造成了其他基础性产业结构发展失衡,稍有不慎,则易导致整个产业链的断裂,引发经济萧条。并且,房地产行业的迅猛畸形发展以及高企的房价不仅严重影响了我国的城市化进程,还直接导致了土地财政背后地方隐性巨额财政赤字难题,为我国经济健康发展埋下了隐患。此外,房价持续高涨,也严重影响到我国居民的住房质量水平,为了进一步调控房价,政府相继出台了控制房贷、限制准入资格等措施,来遏制过高的房价,但是效果颇微。如今,国内学者更多地将房价的遏制与设计新一轮房产税制联系起来,希望通过完善房产税制来达到控制房价,优化房产资源配置等目标。并于2011年1月28日,在沪渝两市进行房产税试点改革,但效果不甚理想。而且2009年,中央在上海进行营业税改增值税试点,这也意味着,地方政府加速培养新主体税种以扩大地方财政收入成为了必要,因而大家更多地把焦点放在了房产税制改革上面。但是房产税与我国经济之间到底有着什么样的关系?我国现行房产税制存在什么样的问题以及改革风险是什么?如何设计房产税制,使得房产税成为地方财政收入的可靠稳定来源?本文试图对这些问题进行探讨和回答。本文主要分为导论、房产税调控经济的作用机理、我国房产税制度存在的问题及改革难点、其他国家(地区)房产税经验借鉴、完善我国房产税制度的建议五部分。导论主要阐述国内外学者对房产税制度改革的研究。房产税调控经济的作用机理主要分析房产税对社会投资、居民消费支出和房价的作用机理。我国房产税制度存在的问题及改革难点主要对我国现行房产税制现存问题进行综合而全面的剖析,并就房产税改革中存在的难点进行分析。第四部分其他国家(地区)房产税经验借鉴主要是分析美国、德国、韩国和中国香港的房产税制度,并以其经验做借鉴,为完善我国房产税制改革提供进一步的思考。第五部分完善我国房产税制度的建议则主要从税制设计、征管和配套措施提出完善我国房产税制度的建议,以保证房产税制度顺利改革。本文通过研究得到以下结论： (1)理论上房产税与房价呈反向作用,但沪渝两市改革房产税试点的实际情况与理论分析不符； (2)处理好房产税制改革背后相关利益主体之间的关系以及地方财政隐性赤字难题是保证房产税制顺利改革的必要条件； (3)房产税制的改革的顺利进行和有效运转不仅需要房产税制本身的改革,同时还需要其他配套措施的相互配合。本文的政策建议是： (1)将土地出让金、土地增值税、城镇土地使用税以及耕地占用税等有关的土地使用税费与现行的房产税合并开征新房产税； (2)加强我国房地产评估团队建设,提升综合评估水平,逐渐将房地产计税依据由市场交易价格向房产评估净值转型； (3)长期内,中央可以适当将房产税税权下放给地方政府,由其制定房产税税率和房产宽免面积,从而实现公平税负,有效调节经济； (4)应完善房地产评估机制、房地产登记制度,完善户籍系统、个人信用系统以及存款实名系统的联网,进行税收征管与房产价值评估制度相分离,从而保证房产税制改革顺利进行； (5)加强对房地产市场的监管,促进房地产交易透明化,使得房地产市场有效运行； (6)加大中央对地方的转移支付力度,弥补初期房产税改革给地方财政收入带来的冲击,保证地方政府房产税改革的积极性。
[Abstract]:In recent years, the prosperity and development of the real estate market has effectively promoted the rapid growth of the lower and lower industries in the real estate market and led to the rapid development of China's economy. With the development of the real estate market, the investment amount of the real estate industry is too high in the total amount of social investment, strictly squeezing other economic expenditures and reducing social resources. The effective and rational allocation is harmful to the balanced and coordinated development between industries. The overheated real estate market and high house prices have had a huge negative impact on the economic development of our country, which seriously hindered the healthy and effective operation of our market economy and the transformation of the national economy, and postponed the process of urbanization in our country. From the financial income and the industrial economy development. On the other hand, this single industrial structure has caused the unbalanced development of other basic industrial structures. A little carelessness leads to the breakage of the whole industrial chain and the economic depression. Moreover, the rapid deformity of the real estate industry and the high price of house prices not only seriously affect the process of urbanization in China, but also directly lead to the land finance back. The hidden huge fiscal deficit problem has hidden danger for the healthy development of China's economy.
In addition, the housing price continues to rise, and it has a serious impact on the housing quality of the residents in China. In order to further control house prices, the government has introduced measures to control housing loans and restrict access qualifications to curb high prices, but the effect is very small. Now, domestic scholars have linked more house prices to the design of a new round of real estate tax system. We hope to achieve the goal of controlling house prices and optimizing the allocation of real estate resources by improving the property tax system. In January 28, 2011, the real estate tax reform was carried out in two cities in Shanghai and Chongqing, but the effect was not very satisfactory. In 2009, the central government carried out the VAT pilot of the business tax reform in Shanghai, which also means that the local government will accelerate the training of new subject tax. It is necessary to expand the local financial revenue, so we focus more on the reform of the property tax system. But what is the relationship between the real estate tax and our economy? What are the problems in the current property tax system in China and what is the reform risk? How to design the property tax system to make the property tax a place This paper attempts to discuss and answer these questions.
This article is mainly divided into the introduction, the function mechanism of the real estate tax regulation and control economy, the problems of the property tax system in our country and the difficulties of the reform, the experience of the property tax in other countries (regions) and the suggestions for perfecting the five parts of the house property tax system in our country. The introduction mainly expounds the study on the reform of the real estate tax system by the scholars at home and abroad. The mechanism mainly analyzes the function mechanism of real estate tax on social investment, residents' consumption expenditure and house price. The problems existing in the property tax system in China and the difficulties of reform are mainly comprehensive and comprehensive analysis on the existing problems of the current property tax system in China, and analyze the difficult points in the reform of real estate tax. Fourth parts of other countries (regions) The real estate tax experience is mainly to analyze the property tax system of the United States, Germany, South Korea and Hongkong, and to provide further consideration for the improvement of the reform of our property tax system with its experience. The fifth part of the proposal to perfect our property tax system is to improve the tax system of our country from the tax system design, the collection and management and the supporting measures. Degree proposal to ensure the smooth reform of the property tax system.
The following conclusions are obtained through the study.
(1) theoretically, the real estate tax and housing prices have a reverse effect. However, the actual situation of the reform of property tax in two cities in Shanghai and Chongqing is not consistent with the theoretical analysis.
(2) to deal with the relationship between the stakeholders behind the reform of the real estate tax system and the problem of the recessive deficit of local finance are the necessary conditions to ensure the smooth reform of the property tax system.
(3) the smooth and effective operation of the real estate tax reform requires not only the reform of the property tax system itself, but also the coordination of other supporting measures.
The policy recommendations of this article are as follows:
(1) to levy a new property tax on land leasing, land value added tax, urban land use tax, and cultivated land tax and other related land tax and fee and the current property tax.
(2) to strengthen the construction of real estate appraisal team in our country, enhance the comprehensive evaluation level, and gradually transform the real estate tax base from market transaction price to real estate appraisal net value.
(3) in the long run, the central government can put the tax right of real estate tax to the local government properly, by making the tax rate of real estate tax and the area of real estate wide exemption, so as to realize the fair tax burden and effectively regulate the economy.
(4) we should improve the real estate appraisal mechanism, the real estate registration system, perfect the household registration system, the personal credit system and the network of the real name system of the deposit, and separate the tax collection and management from the real estate valuation system, so as to ensure the smooth progress of the reform of the property tax system.
(5) strengthen the supervision of the real estate market, promote the transparency of real estate transactions, and enable the real estate market to operate effectively;
(6) increase the transfer payment of the central government to the local government, make up the impact of the initial property tax reform on the local fiscal revenue, and ensure the enthusiasm of the local government's property tax reform.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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