我国房产税法律问题研究

发布时间：2018-04-27 10:45

本文选题：房产税 + 试点征收　；参考：《湘潭大学》2014年硕士论文

【摘要】：早在2011年重庆和上海就已经作为试点开征房产税,全国对此都寄予厚望,希望可以通过此次试点的改革,推动我国房产税的进程,但是结果却是不尽如人意的,甚至引用原国税总局副局长、联办财经研究院院长许善达的话说,这次试点开征房产税已经失败。重庆、上海的模式是在其它房地产税收制度和政策不变的前提下,增加对其保有环节收税,这种模式已经被财政部领导否定,这违背了我们国家税收应适当降低的大方向、大原则。本人认为房产税必须回归源头,首先需要从立法的层面给予房产税正名,不能仅仅用一个条例来规范能影响民生问题的房产税,其次房产税的改革不能小打小闹,头痛医头脚痛医脚,必须建立在房地产税整体改革的前提下,当然由于篇幅所致,本文仅就保有税环节进行论述,再次房产税的开征必须遵循循序渐进的原则,在失败的基础上总结经验教训,切不可闭门造车,关起门来自己只研究理论,必须深入实践,深入到与房产税息息相关的各行各业,了解一手资料,才能得到科学客观的结论。因此本文在布局上先回归本源探究房产税的涵义,从而研究开征房产税的可行性和必要性,在此基础上,结合重庆、上海试点房产税征收的种种法律问题进行探究,最后针对问题提出七点完善建议。
[Abstract]:As early as 2011, Chongqing and Shanghai had already imposed a real estate tax as a pilot. The whole country has high hopes for this. It is hoped that the reform of the pilot project will promote the process of property tax in our country, but the results are not satisfactory. Even quoting Xu Shanda, former deputy director of the State Administration of Taxation and head of the Institute of Finance and Economics of the Joint Office, said that the pilot levy of the property tax had failed. The model of Chongqing and Shanghai is to increase the collection of taxes on its retention links on the premise that other real estate tax systems and policies remain unchanged. This model has been denied by the leadership of the Ministry of Finance, which runs counter to the general direction that our state tax should be properly reduced. General principles. In my opinion, the property tax must return to its source. First of all, it is necessary to give the name of the property tax from the legislative level. We should not regulate the property tax which can affect people's livelihood with only one regulation. Secondly, the reform of the property tax should not be trivial. The whole reform of real estate tax must be established on the premise of treating head and foot with pain. Of course, because of the space, this article only discusses the link of the retention tax, and the levying of the property tax must follow the principle of gradual and orderly step by step. Summing up the experience and lessons on the basis of failure, we must not close the door to build a car, close the door only to study the theory, must go deep into practice, go deep into the various industries closely related to the property tax, understand the first-hand information, can we get a scientific and objective conclusion. Therefore, this paper first returns to the original source in the layout to explore the meaning of the property tax, so as to study the feasibility and necessity of levying the property tax. On this basis, combined with the various legal issues of Chongqing and Shanghai pilot property tax collection, this paper probes into the legal issues of the property tax collection in Chongqing and Shanghai. Finally, seven suggestions are put forward to improve the problem.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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