我国物业税立法问题研究

发布时间：2018-05-08 09:13

本文选题：物业税 + 物业税立法　；参考：《吉林大学》2010年硕士论文

【摘要】： 第一部分是我国物业税立法的必要性和可行性分析。总结了我国房地产税制的现状和存在问题,论述了我国物业税征收的理论依据及物业税立法的必要性。最后,对现阶段物业税立法的可行性进行了理性地分析。第二部分是对我国物业税立法模式选择的论述。本文介绍及分析了一般物业税立法模式和个别物业税立法模式及其三个子模式,比较了各典型国家对物业税立法模式的选择。在此基础上,分析我国物业税应选择个别财产税立法模式中的混合分离式立法模式,并论述了其理由。第三部分是对我国物业税立法具体制度的构建。首先,根据我国国情和借鉴外国经验,分析了我国物业税立法的基本原则。之后,构建了我国物业税立法的基本框架。最后,对我国物业税的纳税人、计税依据、税基、税率等具体法律制度进行了设计。第四部分是对我国物业税立法相关问题的解决。物业税立法是否能降低房价、土地出让金是否应该包含在物业税中、住宅应如何征收物业税,针对上述三个问题,结合法学和经济学的理论和我国实际情况,笔者提出了自己的观点及解决办法。之后,对物业税相关配套法律制度的完善提出了建议。
[Abstract]:The first part is the necessity and feasibility analysis of property tax legislation in China. This paper summarizes the present situation and existing problems of China's real estate tax system, discusses the theoretical basis of property tax collection in China and the necessity of property tax legislation. Finally, the feasibility of property tax legislation at this stage is analyzed rationally. The second part discusses the choice of legislation mode of property tax in our country. This paper introduces and analyzes the general property tax legislative model and individual property tax legislative model and its three sub-models, and compares the choice of each typical country's property tax legislative model. On this basis, this paper analyzes on the mixed separate legislative model of individual property tax legislation in China, and discusses the reasons for it. The third part is the construction of the specific system of property tax legislation in China. Firstly, according to the situation of our country and the experience of foreign countries, the basic principles of property tax legislation in China are analyzed. After that, it constructs the basic frame of property tax legislation in our country. Finally, the author designs the legal system of property tax in China, such as taxpayer, tax basis, tax base, tax rate and so on. The fourth part is to solve the problems related to the legislation of property tax in China. Whether the property tax legislation can reduce the house price, whether the land transfer fee should be included in the property tax, how the house should levy the property tax, in view of the above three problems, combined with the theory of law and economics and the actual situation of our country. The author puts forward his own viewpoint and the solution. After that, some suggestions are put forward to perfect the related legal system of property tax.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22

【引证文献】