美国房产税收法律制度的改革及其借鉴

发布时间：2018-05-10 23:16

本文选题：房产税收法律制度 + 美国　；参考：《暨南大学》2013年硕士论文

【摘要】：近几年来，，我国房地产发展迅速，导致与其相配套的房产税收法律制度已经不能适应其发展的速度，对房产税收法律制度的改革已经迫在眉睫。美国房产税收法律制度中存在着税负过重、政府对其过度依赖、没有充分发挥调整贫富差距的作用以及其征管成本居高不下等问题。针对这些问题，美国进行了全面的改革，包括不断减少房产税的税负及其在财政收入中所占的比例；建立以从价计征为基础的评估体系，综合运用高科技手段，使评估趋向准确、高效；在单一的比例税率上考虑推行设置不同类型房产适用不同税率，增强调节贫富差距的作用；不断丰富、完善税收优惠政策体系；进一步简化房产税收的各项程序，加强税务人员队伍的建设，从而减低征收管理的成本。美国对于房产税收法律制度的一系列改革给我国房产税收制度的建设具有重要的启示和借鉴意义。在征税对象方面我国可以进一步扩大房产税的征税范围，考虑将居民个人住房纳入房产税收范围；在计税依据方面可以从现在的房产原值改为评估价值，建立一套完整的评估机制；在税收优惠方面，制定针对个人居民住房的优惠政策，保障低收入人群的居住权利；在税收征管方面，进一步加强法律法规的实施以及对违法行为的强制执行力度。
[Abstract]:In recent years, the rapid development of China's real estate, resulting in the matching property tax legal system has been unable to adapt to the pace of its development, the real estate tax legal system reform has been imminent. In the legal system of real estate tax in the United States, the tax burden is too heavy, the government is over-dependent on it, the role of adjusting the gap between the rich and the poor has not been brought into full play, and the cost of collection and management has remained high. In response to these problems, the United States has undertaken comprehensive reforms, including a continuous reduction in the tax burden on property taxes and their share in fiscal revenue, an evaluation system based on ad valorem taxation, and a comprehensive use of high-tech means. The evaluation tends to be accurate and efficient; considering setting different tax rates for different types of real estate on a single proportional tax rate, enhancing the role of adjusting the gap between the rich and the poor; enriching constantly, perfecting the preferential tax policy system; Further simplify the real estate tax procedures, strengthen the construction of tax personnel, thereby reducing the cost of collection and management. A series of reforms in the legal system of real estate tax in the United States have important implications for the construction of the real estate tax system in China. In terms of the object of taxation, our country can further expand the scope of the property tax, and consider bringing the individual housing of the residents into the scope of the real estate tax; in terms of the tax basis, we can change the original value of the property from the current one to the value of the property. Establish a complete evaluation mechanism; formulate preferential policies for housing of individual residents in the context of tax incentives to protect the housing rights of low-income groups; and in the area of tax collection and administration, Further strengthen the enforcement of laws and regulations and enforcement of illegal acts.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.29;D922.22

【参考文献】