我国征收房地产物业税的可行性研究

发布时间：2018-05-12 04:34

本文选题：房地产物业税 + 税费制度可行性　；参考：《华南理工大学》2013年硕士论文

【摘要】：2003年中共中央十六届三中全会明确提出：“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。”于是,开征物业税成为房地产税收改革的方向,也是完善现行财产税的重要举措。近年来,随着我国市场经济的快速发展,我国房地产业也呈现了高速发展的态势,房价持续高升。高房价也使我国房地产市场出现了这样的畸形现状：有人为买一套房而终身成为房奴,有人却大量堆积房产,以获得增值。一方面,高房价不仅仅使大多数普通老百姓买不起房,只能望房兴叹,也使得那些迫不得已倾其全家所有交了首付再贷款而购房者成为房奴。成为房奴,意味着其一生的绝大部分收入用来还贷而不得不降低自己的生活品质和质量,不得不放弃其他方面的消费,靠减衣缩食平衡家庭收支。另一方面,一些人也看到了房地产市场的商机,“炒楼”、“炒房”、“圈地”等行为也进一步导致了我国房价的虚高不下,这些投机行为掩盖了市场的真实需求,导致供求关系失衡,引起市场的不稳定。在这种情况下,我国房价居高不下,房地产开发商资金压力大,金融系统遭受房地产泡沫冲击的危险,房地产税费制度不合理,种种状况要求进行物业税的开征和改革,只有这样才可能解决这些问题,但是对开征与否的问题还存在一些争论。本文过对各国开征的物业税进行广泛考察并总结经验,再结合我国的实际情况,作出关于物业税开征的必要性分析,并构建了我国开征房地产物业税的税制设计,提出了开征物业税的配套措施,最后阐述了开征房地产物业税对我国房地产市场的影响,对改革我国房地产税,改善地方财政状况,公平社会财富分配等方面具有一定的理论与现实意义。
[Abstract]:In 2003, the third Plenary session of the 16th Central Committee of the CPC Central Committee clearly proposed: "to implement the reform of taxes and fees for urban construction, when the conditions are available, a unified and standardized property tax will be imposed on real estate, and the relevant fees shall be abolished accordingly." Therefore, levying property tax becomes the direction of real estate tax reform and an important measure to perfect the current property tax. In recent years, with the rapid development of China's market economy, the real estate industry in China has also shown a rapid development situation, housing prices continue to rise. The high house price also causes the real estate market of our country to appear this kind of deformity present situation: some people buy a flat to become the house slave for life, some people pile up the real estate in large quantities to obtain the increment. On the one hand, high house prices not only make most ordinary people unable to buy a house, but also make those who have had to pay the down payment and reloan of their whole family become house slaves. To become a house slave means that most of his life income is used to pay off his loan and he has to lower his quality of life and quality of life. He has to give up other aspects of consumption and balance the family's income by cutting clothes and shrinking food. On the other hand, some people have also seen the business opportunities in the real estate market. Such acts as "real estate speculation", "land enclosure" and so on have further led to the false high prices in our country. These speculative acts have masked the real demand of the market. Lead to imbalance between supply and demand, causing instability in the market. Under such circumstances, housing prices in our country remain high, real estate developers are under great financial pressure, the financial system is in danger of being hit by the real estate bubble, the real estate tax and fee system is unreasonable, and various conditions require the introduction and reform of property taxes. Only in this way can these problems be solved, but there are still some arguments about whether to levy or not. This article has carried on the extensive inspection and the summary experience to the various countries property tax, then unifies our country's actual situation, makes the necessity analysis about the property tax levying, and has constructed our country levying the real estate property tax system design, This paper puts forward the supporting measures of levying property tax, and finally expounds the influence of levying real estate property tax on the real estate market of our country, as well as the reform of real estate tax in our country and the improvement of local financial situation. Fair social wealth distribution and other aspects have certain theoretical and practical significance.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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