太原市征收个人住房房产税的相关问题研究

发布时间：2018-05-17 20:39

本文选题：太原市 + 个人住房房产税　；参考：《山西财经大学》2013年硕士论文

【摘要】：长期以来，我国房地产税制中存在税种设置不合理、房地产业租、税、费混乱、“重流转、轻保有”等问题，不能充分发挥其对房地产市场的调节和保障作用，因此国家提出“通过房产税改革推动房地产税制改革”的思路，征收个人住房房产税成为改革的突破口。开征个人住房房产税的主要目的是增加地方财政收入、促进房价合理回归、调节贫富差距、促进理性消费、完善房地产税费结构。我国先行试点的上海和重庆市在征税对象、计税依据、适用税率等方面不尽相同，而且试点改革的成效尚不明显，因此，房产税试点是否应该扩大、如何扩大的问题也一直是政府和相关机构及专家学者们争论的热点。我们分析了在太原市征收个人住房房产税对住宅市场的影响，尤其是利用经济学原理及相关数据模拟了太原市征收个人住房房产税对房价的影响，结果表明太原市开征个人住房房产税有利于商品住宅价格理性回归，有利于活跃存量房市场和抑制投机行为；通过模拟太原市征收个人住房房产税对地方财政收入的影响，表明太原市征收个人住房房产税对于太原市地方税收起到的是一个增量的效应，而且随着年份积累，收入逐年增加；通过对太原市经济状况等方面的研究还表明，太原市征收个人住房房产税有利于推动其经济发展、有利于提高居民生活水平、完善房地产税制和促进房地产市场健康发展。经济、技术和政策条件等是影响个人住房房产税征收的主要因素，太原市目前已经基本具备这些条件，因此，太原市征收个人住房房产税不仅是必要的，而且是可行的。为了解太原市市民对征收个人住房房产税的认识情况，我们做了问卷调查，结果表明太原市住宅市场存在供求矛盾，居民对于房屋的需求得不到满足；征收个人住房房产税对于自住性需求的购房者影响不大，而对投资者影响显著；太原市征收个人住房房产税，对存量房市场的活跃起到一定的效果。虽然研究和调查均表明太原市征收个人住房房产税的基础条件已经具备，但在税收体制、税制设计、税收征管等方面还存在着一定的障碍，因此，建议太原市应当在确定合理的征税对象和范围、税率的基础上积极争取征收方案制定的主动权、建立健全个人住房登记制度、进一步完善的个人住房房产税的评估系统等配套制度，，进而选择合适的税收征收方式和纳税监管路径。
[Abstract]:For a long time, China's real estate tax system has some problems, such as unreasonable tax system, real estate rent, tax, fee confusion, "heavy circulation, light retention" and so on, which can not give full play to its role in regulating and protecting the real estate market. Therefore, the government puts forward the idea of "promoting the reform of real estate tax system through the reform of real estate tax", and levying personal housing property tax becomes the breakthrough of the reform. The main purpose of levying personal housing property tax is to increase the local financial revenue, promote the reasonable return of house prices, adjust the gap between rich and poor, promote rational consumption, and perfect the structure of real estate taxes and fees. Shanghai and Chongqing, the first pilot cities in China, have different tax targets, tax basis, applicable tax rates and so on, and the effect of the pilot reform is still not obvious. Therefore, should the property tax pilot projects be expanded? How to expand the issue has also been the government and related institutions and experts and scholars have been the focus of debate. We analyze the impact of personal housing tax on the housing market in Taiyuan, especially by using economic principles and related data to simulate the impact of private housing tax on housing prices in Taiyuan. The results show that the introduction of personal housing property tax in Taiyuan is conducive to the rational return of commodity housing prices, the activation of stock housing market and the suppression of speculation. It shows that the tax on individual housing property in Taiyuan has an incremental effect on the local taxation of Taiyuan, and with the accumulation of years, the income increases year by year, and through the research on the economic situation of Taiyuan, it also shows that, The levying of personal housing property tax in Taiyuan is conducive to promoting its economic development, improving the living standard of residents, perfecting the real estate tax system and promoting the healthy development of the real estate market. Economic, technical and policy conditions are the main factors that affect the collection of personal housing property tax. Taiyuan has basically possessed these conditions at present. Therefore, it is not only necessary but also feasible for Taiyuan to collect personal housing property tax. In order to understand the understanding of Taiyuan residents on the collection of personal housing property tax, we have done a questionnaire survey, the results show that there are contradictions between supply and demand in Taiyuan housing market, residents' demand for housing can not be met; The levy of personal housing property tax has little effect on the self-occupied demand buyers, but has a significant impact on investors; Taiyuan City levy individual housing property tax, the stock of housing market has played a certain effect. Although the research and investigation show that the basic conditions for levying the personal housing property tax in Taiyuan City are already in place, there are still some obstacles in the aspects of tax system, tax system design, tax collection and administration, etc. Therefore, It is suggested that Taiyuan should actively strive for the initiative of formulating the levying plan on the basis of determining the reasonable object and scope of taxation and tax rate, and establish and improve the registration system of individual housing. Further improve the personal housing property tax evaluation system and other supporting systems, and then choose the appropriate tax collection method and tax supervision path.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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