高房价背景下的房地产税制问题研究

发布时间：2018-04-24 08:33

本文选题：房地产 + 房地产税　；参考：《福建师范大学》2013年硕士论文

【摘要】：近年来,在我国房地产行业持续快速发展的同时,出现了诸如房价大幅上涨且居高不下、房地产市场供求结构失衡、土地供应不合理等问题,为了防止房地产泡沫,针对我国楼市的调控成为我国当前宏观调控的重点。2010年以来,国务院相继出台一系列住房政策文件,打出税收、法律、信贷等组合拳,而实践证明,税收的政策效果反应最迅速、且效果显著,房地产税是我国调控房地产市场的有力杠杆。然而,我国当前房地产税制存在不少问题,在一定程度上影响了房地产税的调控作用,因此,本文在高房价背景下,对我国房地产税制改革进行研究。本文在马克思主义经济学及西方经济学中关于房地产税及税制优化的理论依据的基础上,基于我国新一轮房地产税制改革的背景,总结我国房地产税制发展的历史沿革和我国现行房地产税制的现状,并针对其中存在的问题及缺陷进行分析,通过研究学习美国、日本、俄罗斯等国家的房地产税制的模式及其成功经验并加以借鉴,最后结合我国实际情况,提出我国房地产税制改革的目标、总体思路和重点,并提出房地产税制改革的相关具体措施。
[Abstract]:In recent years, along with the sustained and rapid development of the real estate industry in our country, problems such as the sharp rise in house prices and high levels, the imbalance of supply and demand structure in the real estate market, the unreasonable supply of land, and so on, have emerged in order to prevent the real estate bubble. Since 2010, the State Council has issued a series of housing policy documents, with a combination of taxation, law and credit, which has been proved by practice. The effect of tax policy is the most rapid and remarkable. Real estate tax is a powerful lever to regulate the real estate market in China. However, there are many problems in China's real estate tax system, which to some extent affect the regulation and control of real estate tax. Therefore, under the background of high house prices, this paper studies the reform of real estate tax system in China. Based on the theoretical basis of real estate tax and tax system optimization in Marxist economics and western economics, this paper is based on the background of a new round of real estate tax system reform in China. This paper summarizes the history of the development of China's real estate tax system and the present situation of our country's current real estate tax system, and analyzes the problems and defects existing therein, and studies the United States, Japan, Japan, Japan, Japan, Japan, Japan, Japan, Japan and Japan. The model of real estate tax system in Russia and other countries and its successful experience are used for reference. Finally, combining with the actual situation of our country, the paper puts forward the goal, general idea and key point of real estate tax system reform in our country. And put forward the real estate tax system reform related specific measures.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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