完善我国房地产税收法律制度的思考

发布时间：2018-05-10 21:46

本文选题：房地产税 + 问题　；参考：《东北大学》2007年硕士论文

【摘要】：目前房地产业已经成为我国国民经济的支柱产业,在国民经济发展中发挥着重要的作用。然而,房地产市场的混乱和不规范对我国经济社会的各个方面产生了一定程度的负面影响。作为国家管理经济的一个重要调节杠杆,房地产税收也是国家借以调控房地产市场,促进土地资源优化配置和有效利用的重要经济手段。我国现行的房地产税制基本上建立了以土地取得、房地产开发、流转、保有为征税环节的税收体系,在调节经济和组织财政收入等方面发挥了一定的积极作用。然而,随着我国市场经济的进一步发展,现行房地产税制已经不能很好地适应房地产业发展的需要,房地产税收体系以及一些主要税种的不足和弊端也日益暴露出来。借鉴国外房地产业税制的实践经验,提出改革与完善中国房地产业税制的可行性思路或建议已是当务之急。本文共从以下六个方面对我国现行房地产税收法律制度进行了论述,并提出了一些解决问题的思路与对策,以促进我国房地产业健康发展。第一部分,阐述了整个文章的研究背景、研究意义、研究方法及文献综述。第二部分,我国现行房地产税收法律制度的概况。这一部分阐述了我国现行房地产税收法律制度的历史变革,介绍了我国现行房地产税收体系,点出了文章的背景,为全文打下了伏笔。第三部分,国外房地产税收法律制度对我国的借鉴。这一部分首先简要介绍了国外及地区的房地产税收制度及其特征；然后有选择性的考察了美国、英国及日本的房地产税制,其中着重分析了美国运用税收手段促进房地产业健康发展的主要措施,以及英国完善的税收体系构建；最后以此为基础,总结出国外及地区房地产税制建设的基本经验,从而为我国房地产税收制度的改革和完善提供借鉴。第四部分,我国现行房地产税收制度存在的问题。这一部分考察了我国现行房地产业税制存在的问题,包括：第一,整体上我国现行房地产业税制存在着诸如税基狭窄、税制设计上存在着“内外两套税制”、税种设置不规范、计税依据不合理、租税费相互错位等问题；第二,我国房地产业税制中部分税种如房产税、土地增值税、城镇土地使用税、耕地占用税等的设置与目前社会经济的发展不相符；第三,现行房地产业收征管中存在着立法层次偏低、税收法规多变、房地产业税收的相关配套措施不健全等问题。第五部分,完善我国房地产税收法律制度的建议。这一部分是本文的重点。不仅对于房地产税收实体法的完善提出了可行性建议,而且对于房地产税收征管的配套制度和配套设施(包括房地产产权登记制度以及房地产估价制度等相关制度)等房地产税收程序法方面提出了改革的设想,以期确立具有中国特色的新时期的房地产税收法律制度。第六部分,结论部分。重述了本文研究的主要问题。
[Abstract]:At present, the real estate industry has become the pillar industry of our national economy and plays an important role in the development of the national economy. However, the chaos and nonstandard of the real estate market have a certain degree of negative impact on all aspects of China's economy and society. As an important regulating lever of national management economy, real estate tax is also an important economic means for the government to regulate the real estate market and promote the optimal allocation and effective utilization of land resources. The current tax system of real estate in our country has basically established a tax system which is based on land acquisition, real estate development, circulation and retention, which plays a positive role in regulating the economy and organizing the financial revenue. However, with the further development of the market economy in China, the current real estate tax system has not been able to meet the needs of the development of the real estate industry, and the deficiencies and drawbacks of the real estate tax system and some major taxes have been exposed day by day. Drawing on the practical experience of foreign real estate tax system, it is urgent to put forward the feasible ideas or suggestions to reform and perfect the real estate tax system in China. This paper discusses the current real estate tax legal system in China from the following six aspects, and puts forward some ideas and countermeasures to solve the problem in order to promote the healthy development of the real estate industry in China. The first part describes the research background, research significance, research methods and literature review. The second part, our country's current real estate tax legal system survey. This part expounds the historical reform of our country's current real estate tax legal system, introduces the current real estate tax system of our country, points out the background of the article, and lays the groundwork for the full text. The third part, the foreign real estate tax law system to our country reference. This part first briefly introduces the foreign and regional real estate tax system and its characteristics; then selectively examines the real estate tax system in the United States, Britain and Japan. The main measures to promote the healthy development of the real estate industry in the United States and the construction of the perfect tax system in the United Kingdom are emphatically analyzed, and the basic experience of the tax system construction in foreign and regional real estate countries is summarized. In order to provide reference for the reform and perfection of real estate tax system in our country. The fourth part, our country present real estate tax system existence question. This part examines the problems existing in the current real estate tax system of our country, including: first, on the whole, the current real estate tax system of our country exists such as the narrow tax base, the tax system design has the "inside and outside two sets of tax system", the tax type is not standard, Second, some taxes in the real estate tax system, such as property tax, land value-added tax, urban land use tax, cultivated land occupation tax and so on, are not in line with the current social and economic development. Third, there are some problems in the collection and management of real estate industry, such as low level of legislation, changeable tax laws and regulations, imperfect supporting measures of real estate industry tax collection and so on. The fifth part, perfect our country real estate tax law system suggestion. This part is the focus of this paper. Not only for the improvement of real estate tax substantive law put forward feasibility suggestions, Moreover, the reform of the real estate tax procedural law, such as the supporting system and supporting facilities of real estate tax collection and management (including the real estate property registration system and the real estate valuation system, etc.), has been put forward. In order to establish the real estate tax law system with Chinese characteristics in the new period. The sixth part, the conclusion part. The main problems studied in this paper are restated.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.22;F812.42

【引证文献】