我国房产税改革的路径选择与制度设计研究

发布时间：2018-05-16 08:07

本文选题：房产税 + 房产税改革　；参考：《安徽财经大学》2014年硕士论文

【摘要】：房产税是财产税体系重要组成部分,是地方政府取得财政收入的重要来源,也是国家调节收入分配格局和调控房地产市场的重要杠杆,在整个税制结构中占有举足轻重的地位。研究开征房产税将有利于完善税制体系,优化税制结构,健全地方税体系,调节收入分配,调控房地产市场,进而促进社会公平。我国现行的房产税税收体系,是由中华人民共和国成立以来不同历史时期颁布的政策、相关法规和执行条例共同形成的,在增加地方税收收入、调节收入分配和调控经济社会运行等方面曾发挥了积极的作用。随着我国改革开放的逐步推进和市场经济的深化发展,现行房产税已越来越明显地不能适应形势发展的需要。十六届三中全会提出：“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,相应取消有关税费。”十一五规划将“改革房地产税收制度,稳步推进物业税并取消有关收费”作为推进财政税收体制改革的重要内容,提出了建立适应市场经济要求的物业税制度目标；十二五规划提出“研究推进房地产税改革”。十一届全国人大第三次会议上的《政府工作报告》提出,促进房地产市场平稳健康发展。这些实际上指明了中国房产税必将改革的最终趋势。但改革的牵涉面广、社会风险大,解决这个棘手的问题,需要顶层设计,并从多个层面进行制度构建。 2011年伊始在重庆、上海两市率先推进的房产税改革试点即为一项重大尝试。由于试点改革启动时间不长,能否显现出积极效应仍有待检验。本文从房产税理论架构出发,全面描述了现行房产税和试点地区的现状,围绕改革中存在的深层次体制、利益和技术阻力,借鉴典型国家房产税制度设计,指出了我国未来房产税改革的路径选择和制度设计。
[Abstract]:Property tax is an important part of property tax system, an important source for local governments to obtain financial revenue, and also an important lever for the state to regulate the pattern of income distribution and the real estate market. It occupies a pivotal position in the whole tax system structure. It will be beneficial to perfect the tax system, optimize the tax system, perfect the local tax system, regulate the income distribution, regulate the real estate market, and then promote social equity. The current property tax taxation system in China is formed by policies, relevant laws and regulations and executive regulations promulgated at different historical periods since the founding of the people's Republic of China, which is increasing local tax revenue. Adjustment of income distribution and control of economic and social operation and other aspects have played an active role. With the gradual development of reform and opening up and the deepening of the market economy, the current property tax has become more and more obviously unable to meet the needs of the development of the situation. The third Plenary session of the 16th CPC Central Committee put forward: "to implement the reform of taxes and fees for urban construction, a unified and standardized property tax will be imposed on real estate when the conditions are available, and the relevant taxes and fees shall be abolished accordingly." The 11th Five-Year Plan regards "reforming the real estate tax system, steadily advancing the property tax and canceling the related charges" as the important content of promoting the reform of the fiscal tax system, and puts forward the goal of establishing the property tax system to meet the requirements of the market economy. The 12 th five-year plan put forward the research to promote the reform of real estate tax. The third session of the Eleventh National people's Congress proposed that the real estate market should develop smoothly and healthily. These actually point to the final trend of China's property tax reform. But the reform involves a wide range of social risks, to solve this thorny problem, need top design, and from multiple levels of institutional construction. At the beginning of 2011 in Chongqing, Shanghai and Shanghai were the first to promote the reform of property tax pilot is a major attempt. As the pilot reform is not a long time to start, whether it can show a positive effect remains to be tested. Starting from the theoretical framework of real estate tax, this paper comprehensively describes the current situation of the real estate tax and the pilot areas, and draws lessons from the design of the typical national real estate tax system around the deep-seated system, interests and technical resistance in the reform. This paper points out the path choice and system design of the future property tax reform in China.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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