公平社会财富视阈下的房产税法律制度研究

发布时间：2018-05-06 06:23

本文选题：房产税 + 个人住房房产税　；参考：《华东政法大学》2014年硕士论文

【摘要】：房产税是一个古老的税种，根据课税对象的不同可分为经营性用房房产税与个人住房房产税。能够有力发挥公平社会财富作用的财产税意义上的房产税，主要指的是个人住房房产税。长久以来由于经济基础的缺失，我国一直没有开征个人住房房产税的必要。但是随着改革开放以来我国经济的飞速发展，我国的基尼系数也离国际警戒线越来越远。经过数年的收入积累，，居民之间财富分布的不平等已经远远超过收入的不平等，加之房价高企，囤房现象严重，房产成为居民财产中最重要的组成部分，房产性收入也在居民整个财产税收入中占据很大比重。在财富分配两极分化，贫富极度悬殊的当下，实施房产税改革，开征个人住房房产税，发挥房产税公平社会财富的作用，可谓众望所归。尽管我国房产税公平社会财富的作用没有得到发挥，但我国目前对房产税的研究主要集中于其是否能调控房价，是否能够成为地方主体税种，是否能够缓解土地财政等方面，而专门基于公平社会财富的视角对房产税进行研究的，寥寥无几。本文以公平社会财富为切入点，围绕房产税公平社会财富功能的发挥展开论述。本文的写作思路是，从我国目前的财富分配不均匀的现状入手，为下文的理论研究奠定现实基础，继而审视我国现行立法，剖析其制度缺陷，而后借鉴相关国家房产税立法的可取之处，提出我国房产税法律制度的思路。本文主要分五个章节，综合采用了理论分析、实证分析、历史分析、比较分析的方法，以公平社会财富为视角，对我国房产税法律制度的完善进行论述。第一章是公平社会财富视域下房产税法研究基础。首先，对房产税法研究对象和研究范围进行界定，并在此基础上引出对房产税的定性分析；其次，从我国目前的财富分配不均匀的现状入手，为下文的理论研究奠定现实基础。第二章对房产税公平社会财富的功能进行了理论和现实分析，理论分析部分选取了罗尔斯的分配正义理论和以瓦格纳为代表的德国社会政策学派的社会政策学说和Mieszkowski的税负归宿理论，论证房产税可以发挥公平社会财富的作用。实证分析部分包括对房价收入比、房价财富比和我国房地产市场供求状况的分析，为下文公平社会财富视域下的房产税税制设计提供参考。第三章是对我国现行房产税法律制度的整体评价。文章在这部分对《房产税暂行条例》和沪、渝房产税试点进行了评价。《房产税暂行条例》已不适应我国当下的社会状况，对房产税进行改革是大势所趋。2011年进行的房产税试点，开了对个人住房房产征税的先河，其对独栋商品住宅、高档住房或新购第二套以上住房征税的措施，差别税率的采用，首套房免税的思路，保障房和公租房建设的税收用途，确实可以对公平社会财富起到一定效果，但其要么只征增量，要么只征豪宅，征税范围窄，且税率低、免税范围大、计税依据不科学，从整体上看，背离了财产税属性，需要进一步完善。第四章介绍了新加坡、英国和韩国的房产税制度，通过对新加坡的免税制度，英国的房产分级与税率分级制度以及韩国的全额累进税率和对别墅等高档住房特殊征税等制度的论述，得出其对我国房产税改革的启示，为下文提出公平社会财富视域下我国房产税法律制度的完善方法提供思路。第五章对公平社会财富视域下我国房产税法的改革提出了思路与建议。首先要坚持量能课税与生存权保障的原则，其次在具体措施上应扩大房产税征税范围，将存量住房和部分首套房列为征税对象，采用累进税率，变交易价格计税为评估价格计税，同时完善相关配套制度。
[Abstract]:The property tax is an ancient tax , which can be divided into commercial house property tax and personal housing property tax according to different tax objects .

Although the role of the fair social wealth of real estate tax haven ' t been played in our country , the current research on property tax is mainly focused on whether it can regulate the house price , whether it can be the local subject tax , whether it can alleviate the land finance and so on .

In this paper , five chapters are divided into five chapters , including theoretical analysis , empirical analysis , historical analysis and comparative analysis , and the perfection of the legal system of real estate tax in China is discussed with the view of equitable social wealth .

The first chapter is the basis of the study of the real estate tax law in the field of fair social wealth . Firstly , the object and scope of the study of the property tax law are defined , and the qualitative analysis of the property tax is drawn out .
Secondly , this paper starts with the present situation of wealth distribution in our country , and lays a realistic foundation for the theoretical research below .

The second chapter analyzes the function of the fair social wealth of real estate tax . The theoretical analysis part selects Rawls ' theory of distributive justice and the theory of social policy and Mieszkowski ' s theory of social policy and Mieszkowski ' s theory of social policy .

The third chapter is the whole evaluation of the current legal system of real estate tax in our country . In this part , the author evaluates the pilot of property tax in Shanghai and Chongqing .

The fourth chapter introduces the property tax system of Singapore , Britain and Korea , through the discussion of the tax - free system of Singapore , the grading system of real estate in Britain and the tax rate grading system , the full progressive tax rate of Korea and the special taxation of high - end housing such as villas , and draws a conclusion that it is the inspiration for the reform of China ' s real estate tax , and provides the idea for the perfection of the legal system of real estate tax in our country under the view of fair social wealth .

In the fifth chapter , we put forward some ideas and suggestions on the reform of our country ' s real estate tax law in the view of fair social wealth . First , we should insist on the principle of the guarantee of the tax and the right of existence , and then enlarge the scope of the taxation of the property tax on the concrete measures . The stock housing and the part of the first suite should be listed as tax objects , the progressive tax rate and the variable transaction price tax are used to evaluate the price tax , and the relevant supporting system should be perfected .

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

【参考文献】